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INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2024
INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES |
Schedule of Income tax asset and liability, net | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2024 |  | 2023
Núcleo |  | 2,517 |  | 2,748
NYSSA | ​ | 470 | ​ | 322
Adesol |  | 320 |  | 226
Opalker |  | 28 |  | 22
TSMA |  | 1,182 |  | —
Telecom USA |  | 33 |  | —
Inter Radios |  | 10 |  | —
Pem | ​ | — | ​ | 83
​ |  | (*) 4,560 |  | 3,401
(*) | Includes $ (2,716) million corresponding to the currency translation adjustments on initial balances of foreign subsidiaries, RECPAM and to compensation made with tax credits. It also includes $347 million added to the acquisition of TSMA during 2024.
Schedule of deferred income tax assets and liabilities, net and the actions for recourse tax receivable | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2024 |  | 2023
Tax carryforward |  | (41,560) |  | (1,076,552)
Allowance for doubtful accounts |  | (31,056) |  | (36,547)
Legal Claims and contingent liabilities | ​ | (8,942) | ​ | (15,931)
PP&E, intangible assets and right of use assets |  | 1,295,762 |  | 1,355,663
Cash dividends from foreign companies |  | 19,746 |  | 29,685
Income tax inflation adjustment effect |  | 146,281 |  | 720,075
Other deferred tax liabilities (assets), net |  | (1,596) |  | (345)
Total deferred tax liabilities, net |  | 1,378,635 |  | 976,048
Actions for recourse tax receivable |  | (888) |  | (1,934)
Total deferred tax liability, net | (*) | 1,377,747 |  | 974,114
​ | ​ | ​ | ​ | ​
Net deferred tax assets |  | (32,990) |  | (30,085)
Net deferred tax liabilities |  | 1,410,737 |  | 1,004,199
(*) | Includes $5,851 million of currency translation adjustments on foreign subsidiaries’ initial balances and $1,155 million of deferred tax liabilities from the acquisitions of TSMA and Manda.
Schedule of maturities of estimated tax carryforward | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Tax carryforward | ​ | ​
​ |  | Tax carryforward |  | amount as of |  | Tax carryforward
Company | ​ | generation year | ​ | 12.31.2024 | ​ | expiration year
Telecom | ​ | 2023 | ​ | 45,674 | ​ | 2028
Micro Sistemas | ​ | 2021 | ​ | 240 | ​ | 2026
Micro Sistemas |  | 2022 |  | 3,424 |  | 2027
Micro Sistemas | ​ | 2023 | ​ | 17,646 | ​ | 2028
Micro Sistemas | ​ | 2024 | ​ | 51,131 | ​ | 2029
Ubiquo | ​ | 2022 | ​ | 242 | ​ | No deadline
Ubiquo |  | 2023 |  | 57 |  | No deadline
Pem | ​ | 2024 | ​ | 29 | ​ | 2029
Manda | ​ | 2023 | ​ | 393 | ​ | 2028
AVC | ​ | 2021 | ​ | 3 | ​ | 2026
AVC | ​ | 2022 |  | 37 | ​ | 2027
AVC | ​ | 2023 | ​ | 130 | ​ | 2028
AVC | ​ | 2024 | ​ | 71 | ​ | 2029
Cable Imagen | ​ | 2021 | ​ | 6 | ​ | 2026
Cable Imagen | ​ | 2022 | ​ | 16 | ​ | 2027
Cable Imagen | ​ | 2023 | ​ | 50 | ​ | 2028
Cable Imagen |  | 2024 |  | 31 |  | 2029
​ | ​ | ​ |  | 119,180 | ​ | ​
​
Schedule of income tax reconciliation between amounts computed based on statutory income tax rate and pre-tax income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31, |
​ |  | 2024 |  | 2023 |  | 2022 |
​ | ​ | Profit (loss) | ​
Income (loss) before income tax expense | ​ | 1,442,406 | ​ | (1,280,328) | ​ | (1,574,245) | ​
Non-taxable items – Earnings from associates and joint ventures | ​ | 11,474 | ​ | 4,111 | ​ | (5,553) | ​
Non-taxable items – Impairment of Goodwill charges | ​ | — | ​ | — | ​ | 1,654,398 | ​
Non-taxable items – Other | ​ | (1,881) | ​ | 2,829 | ​ | 10,390 | ​
Restatement in current currency of Equity, Goodwill and others | ​ | 1,021,881 | ​ | 2,213,212 | ​ | 1,697,535 | ​
Subtotal | ​ | 2,473,880 | ​ | 939,824 | ​ | 1,782,525 | ​
Effective income tax rate | ​ | 34.31 | % | 33.65 | % | 34.41 | %
Income tax expense at statutory tax rate of each subsidiary | ​ | (848,877) | ​ | (316,213) | ​ | (613,414) | ​
Deferred tax liability restatement in current currency and others | ​ | 1,338,851 | ​ | 2,013,061 | ​ | 1,468,317 | ​
Income tax inflation adjustment | ​ | (893,014) | ​ | (935,869) | ​ | (668,029) | ​
Actions for recourse | ​ | — | ​ | — | ​ | (7) | ​
Income tax on cash dividends of foreign companies | ​ | (6,114) | ​ | (24,378) | ​ | (7,134) | ​
Income tax benefit (expense) (*) | ​ | (409,154) | ​ | 736,601 | ​ | 179,733 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current tax | ​ | (10,904) | ​ | (6,313) | ​ | 118,816 | ​
Deferred tax | ​ | (398,250) | ​ | 742,914 | ​ | 60,917 | ​
Income tax benefit (expense) | ​ | (409,154) | ​ | 736,601 | ​ | 179,733 | ​
(*) | In 2024 and 2023 includes $ 2,711 million and $(1,243) million, respectively, corresponding to the adjustment made in the Income tax affidavit of 2023 and 2022, respectively

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