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INCOME TAX EXPENSE AND DEFERRED TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME TAX EXPENSE AND DEFERRED TAXES |
Schedule of current and deferred income tax expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Details |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Current income tax expense |  | (63,245,293) | ​ | (45,614,890) | ​ | (55,522,189)
Current tax adjustment previous period |  | 311,931 | ​ | 2,284,477 | ​ | 735,907
Foreign dividends tax withholding expense |  | (11,129,734) | ​ | (2,877,817) | ​ | (6,987,142)
Other current tax expense (income) |  | — | ​ | 114,130 | ​ | 47,569
Current income tax expense |  | (74,063,096) | ​ | (46,094,100) | ​ | (61,725,855)
Expense (income) for the creation and reversal of temporary differences of deferred tax and others |  | (30,281,542) | ​ | (83,220) | ​ | 6,820,456
Expense (income) for deferred taxes |  | (30,281,542) | ​ | (83,220) | ​ | 6,820,456
Total income tax expense |  | (104,344,638) | ​ | (46,177,320) | ​ | (54,905,399)
​
Schedule of distribution of national and foreign tax expenditure | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Income taxes |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Current taxes |  | ​ | ​ |  |  |
Foreign |  | (61,250,403) | ​ | (37,363,624) | ​ | (39,128,690)
National |  | (12,812,693) | ​ | (8,730,476) | ​ | (22,597,165)
Current tax expense |  | (74,063,096) | ​ | (46,094,100) | ​ | (61,725,855)
Deferred taxes |  | ​ | ​ | ​ | ​ | ​
Foreign |  | (4,596,695) | ​ | 6,942,925 | ​ | 7,280,487
National |  | (25,684,847) | ​ | (7,026,145) | ​ | (460,031)
Deferred tax expense |  | (30,281,542) | ​ | (83,220) | ​ | 6,820,456
Income Tax expense |  | (104,344,638) | ​ | (46,177,320) | ​ | (54,905,399)
​
Schedule of reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reconciliation of effective rate |  | 12.31.2022 |  | 12.31.2021 |  | 12.31.2020 |
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ |
Net income before taxes |  | 232,803,625 | ​ | 203,208,988 | ​ | 178,022,719 | ​
Tax expense at legal rate (27.0%) |  | (62,856,979) | ​ | (54,866,427) | ​ | (48,066,134) | ​
Effect of tax rate in other jurisdictions |  | (2,820,546) | ​ | 860,745 | ​ | 1,032,950 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Permanent differences: |  | ​ |  | ​ |  | ​ | ​
Withholding and other non-taxable income |  | (11,536,654) | ​ | (10,868,055) | ​ | (2,417,582) | ​
Non-deductible expenses |  | (3,622,958) | ​ | (2,935,310) | ​ | (6,007,898) | ​
Tax effect on excess tax provision in previous periods | ​ | (81,258) | ​ | 13,250,594 | ​ | 113,747 | ​
Tax effect of price-level restatement for Chilean companies | ​ | (33,196,408) | ​ | (15,794,098) | ​ | (5,936,464) | ​
Subsidiaries tax withholding expense and other legal tax debits and credits |  | 9,770,165 | ​ | 24,175,231 | ​ | 6,375,982 | ​
Adjustments to tax expense |  | (38,667,113) | ​ | 7,828,362 | ​ | (7,872,215) | ​
Tax expense at effective rate |  | (104,344,638) | ​ | (46,177,320) | ​ | (54,905,399) | ​
Effective rate |  | 44.8 | % | 22.7 | % | 30.8 | %
​
Schedule of income tax rates applicable in each jurisdiction | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Rate |
Country |  | 2022 |  | 2021 |  | 2020 |
Chile |  | 27.00 | % | 27.00 | % | 27.00 | %
Brazil |  | 34.00 | % | 34.00 | % | 34.00 | %
Argentina |  | 35.00 | % | 35.00 | % | 30.00 | %
Paraguay |  | 10.00 | % | 10.00 | % | 10.00 | %
​
Schedule of the net cumulative balances of temporary differences that give rise to deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2022 | ​ | 12.31.2021
Temporary differences |  | Assets |  | Liabilities |  | Assets |  | Liabilities
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Property, plant and equipment |  | 5,351,293 | ​ | (58,230,728) |  | 5,944,185 | ​ | (52,435,301)
Obsolescence provision |  | 1,871,168 | ​ | — |  | 1,696,051 | ​ | —
ICMS exclusion credit(1) |  | 2,686,693 | ​ | — |  | — | ​ | (4,925,230)
Employee benefits |  | 5,033,868 | ​ | (3,348) |  | 3,163,172 | ​ | (115,828)
Provision for severance indemnity |  | 2,789,893 | ​ | (42,264) |  | 271,789 | ​ | (271,367)
Tax loss carry forwards (2) | ​ | 5,569,124 | ​ | — |  | 4,292,863 | ​ | (698)
Tax goodwill Brazil |  | — | ​ | (9,081,512) |  | — | ​ | (3,126,125)
Contingency provision |  | 27,145,591 | ​ | — |  | 30,216,275 | ​ | —
Foreign Exchange differences (3) |  | 11,478,538 | ​ | — |  | 7,165,844 | ​ | —
Allowance for doubtful accounts | ​ | 803,608 | ​ | — | ​ | 638,484 | ​ | —
Coca-Cola incentives (Argentina) |  | 633,919 | ​ | — |  | — | ​ | —
Assets and liabilities for placement of bonds |  | — | ​ | (610,594) |  | — | ​ | (2,081,271)
Financial expense | ​ | — | ​ | (1,894,010) | ​ | — | ​ | —
Lease liabilities |  | 1,874,166 | ​ | — |  | 1,781,922 | ​ | —
Inventories |  | 1,312,833 | ​ | — |  | 652,669 | ​ | —
Distribution rights |  | — | ​ | (154,669,995) |  | — | ​ | (151,228,739)
Hedge derivatives |  | — | ​ | — |  | — | ​ | —
Prepaid income | ​ | 5,339,265 | ​ | (8,287) | ​ | 1,711,461 | ​ | —
Spare parts |  | — | ​ | (4,142,782) |  | — | ​ | (3,374,376)
Intangibles | ​ | 69,395 | ​ | (7,388,202) |  | 130 | ​ | (5,440,229)
Others | ​ | 5,282,818 | ​ | (4,520,673) |  | 4,194,697 | ​ | (5,326,478)
Subtotal |  | 77,242,172 |  | (240,592,395) | ​ | 61,729,542 | ​ | (228,325,642)
Offsetting of deferred tax assets/(liabilities) | ​ | (74,813,839) | ​ | 74,813,839 | ​ | (59,870,815) | ​ | 59,870,815
Total assets and liabilities net |  | 2,428,333 |  | (165,778,556) | ​ | 1,858,727 | ​ | (168,454,827)
(1) | See Note 6 for more information about ICMS exclusion credit.
(2) | Tax losses mainly associated with entities in Chile. Tax losses have no expiration date in Chile.
(3) | Corresponds to deferred taxes for exchange rate differences generated on the translation of debts expressed in foreign currency that for tax purposes are recognized when incurred.
​
Schedule of movement in deferred income tax accounts | ​
​ | ​ | ​ | ​ | ​
Movement |  | 12.31.2022 |  | 12.31.2021
​ | ​ | ThCh$ | ​ | ThCh$
Opening balance |  | 166,596,100 | ​ | 151,743,678
Increase (decrease) in deferred tax |  | (8,090,171) | ​ | 4,507,688
Increase (decrease) due to foreign currency translation(*) |  | 4,844,294 | ​ | 10,344,734
Total movements |  | (3,245,877) | ​ | 14,852,422
Ending balance |  | 163,350,223 | ​ | 166,596,100
(*) Includes IAS 29 effects due to inflation in Argentina

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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