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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%