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INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES (Tables)

12 Months Ended

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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- Definition

The disclosure of tax receivables and payables.

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The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of maturities of estimated tax carryforwards.

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