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INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES - Reconciliation of income tax (expense) benefit (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Reconciliation of income tax expense |  |  |
Income (loss) before income tax expense | $ (232,144) | $ 84,262 | $ 9,253
Non-taxable items - (Earnings) from associates | (819) | (769) | (1,459)
Non-taxable items - Impairment of Goodwill charges | 243,964 | 1,299 |
Non-taxable items - Costs valuation differences of foreign investments |  |  | (19,318)
Non-taxable items - Other | 1,532 | (2,216) | (4,414)
Restatement in current currency of Equity, goodwill and others | 250,325 | 198,120 | 182,845
Subtotal | $ 262,858 | $ 280,696 | $ 166,907
Effective income tax rate | 34.41% | 34.34% | 24.59%
Income tax expense at statutory tax rate of each subsidiary | $ (90,457) | $ (96,384) | $ (41,042)
Deferred tax liability restatement in current currency and others | 216,524 | 114,870 | 60,860
Income tax inflation adjustment | (98,510) | (81,655) | (43,640)
Actions for recourse | (1) | 14 | 35
Income tax on cash dividends of foreign companies | (1,052) | (1,745) | (473)
Income tax benefit (expense) | 26,504 | (64,900) | $ (24,260)
Income tax affidavit adjustment | 18,590 |  |
Effect of change in the income tax rate |  | $ (114,662) |
Income tax - Actions for recourse filed with the Tax Authority |  |  |
Amount of claim filed during 2015 and 2021 | 2,039 |  |
Non-current tax credit | 888 |  |
Income tax charge for the period includes minimum charge | 7,517 |  |
Current currency |  |  |
Income tax - Actions for recourse filed with the Tax Authority |  |  |
Income tax charge for the period includes minimum charge | $ 12,616 |  |
Minimum |  |  |
Income tax - Actions for recourse filed with the Tax Authority |  |  |
Percentage of company income charged for tax | 100.00% |  |
Maximum |  |  |
Income tax - Actions for recourse filed with the Tax Authority |  |  |
Percentage of company income charged for tax | 146.60% |  |

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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tax recoverable from actions filed with the tax authority for taxes paid in excess (in compliance with IAS 12) in the prior years (defined in detail in Article 10 of Law No. 23,928 and Article 39 of Law No.24,073), classified as non-current. + References No definition available. + Details
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- Definition The amount that represents the consequence of the foregoing, the income tax charge for the period includes a lower charge . + References No definition available. + Details
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- Definition Amount of earnings from associates which is not chargeable to tax. + References No definition available. + Details
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- Definition Percentage of company income charged for tax using a effective tax rate in case if the company would not resort to the full application of the adjustment mechanisms for tax inflation. + References No definition available. + Details
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- Definition The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] + References No definition available. + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to cash dividends received from foreign companies. + References No definition available. + Details
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