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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, 2023
Dec. 31, 2022
Dec. 31, 2021
Reconciliation of income tax expense      
Income (loss) before income tax expense $ (587,944) $ (722,915) $ 262,399
Non-taxable items - Earnings from associates and joint ventures 1,888 (2,550) (2,398)
Non-taxable items - Impairment of Goodwill charges   759,722 4,045
Non-taxable items - Other 1,299 4,771 (6,901)
Restatement in current currency of Equity, goodwill and others 1,016,337 779,531 616,961
Subtotal $ 431,580 $ 818,559 $ 874,106
Effective income tax rate 33.65% 34.41% 34.34%
Income tax expense at statutory tax rate of each subsidiary $ (145,208) $ (281,689) $ (300,149)
Deferred tax liability restatement in current currency and others 924,425 674,272 357,714
Income tax inflation adjustment (429,765) (306,768) (254,280)
Actions for recourse   (3) 44
Income tax on cash dividends of foreign companies (11,195) (3,276) (5,434)
Income tax benefit (expense) 338,257 82,536 (202,105)
Income tax affidavit adjustment (571) 57,891  
Effect of change in the income tax rate     $ (357,066)
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  
Income Tax Affidavit Adjustment (571) $ 57,891  
Current currency      
Income tax - Actions for recourse filed with the Tax Authority      
Income tax charge for the period includes minimum charge $ 39,287    
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%