XML 69 R50.htm IDEA: XBRL DOCUMENT
v3.25.1

INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |
Schedule of current and deferred income tax expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Details |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Current income tax expense |  | (116,949,330) | ​ | (58,334,583) | ​ | (63,245,293)
Current tax adjustment previous period |  | (649,888) | ​ | (152,481) | ​ | 311,931
Foreign dividends tax withholding expense |  | (3,997,308) | ​ | (11,803,842) | ​ | (11,129,734)
Other current tax expense (income) |  | (46,712) | ​ | (688,765) | ​ | —
Current income tax expense |  | (121,643,238) | ​ | (70,979,671) | ​ | (74,063,096)
Expense (income) for the creation and reversal of temporary differences of deferred tax and others |  | (11,749,408) | ​ | (15,014,636) | ​ | (30,281,542)
Expense (income) for deferred taxes |  | (11,749,408) | ​ | (15,014,636) | ​ | (30,281,542)
Total income tax expense |  | (133,392,646) | ​ | (85,994,307) | ​ | (104,344,638)
Schedule of distribution of national and foreign tax expenditure | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Income taxes |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Current taxes |  | ​ | ​ |  |  |
Foreign |  | (83,091,643) | ​ | (44,507,433) | ​ | (61,250,403)
National |  | (38,551,595) | ​ | (26,472,238) | ​ | (12,812,693)
Current tax expense |  | (121,643,238) | ​ | (70,979,671) | ​ | (74,063,096)
Deferred taxes |  | ​ | ​ | ​ | ​ | ​
Foreign |  | (7,766,337) | ​ | (13,619,606) | ​ | (4,596,695)
National |  | (3,983,071) | ​ | (1,395,030) | ​ | (25,684,847)
Deferred tax expense |  | (11,749,408) | ​ | (15,014,636) | ​ | (30,281,542)
Income tax expense |  | (133,392,646) | ​ | (85,994,307) | ​ | (104,344,638)
Schedule of reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reconciliation of effective rate |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022 |
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ |
Net income before taxes |  | 368,036,771 | ​ | 260,505,794 | ​ | 232,803,625 | ​
Tax expense at legal rate (27.0%) |  | (99,369,928) | ​ | (70,336,564) | ​ | (62,856,979) | ​
Effect of tax rate in other jurisdictions |  | (6,667,967) | ​ | (854,686) | ​ | (2,820,546) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Permanent differences: |  | ​ |  | ​ |  | ​ | ​
Foreign dividend tax withholding expense and other non-taxable income |  | (16,136,709) | ​ | (15,253,682) | ​ | (11,536,654) | ​
Non-deductible expenses |  | (2,729,645) | ​ | (2,585,111) | ​ | (3,622,958) | ​
Tax effect on excess tax provision in previous periods | ​ | (227,730) | ​ | (188,988) | ​ | (81,258) | ​
Tax effect of price-level restatement for Chilean companies | ​ | (4,711,530) | ​ | (9,929,818) | ​ | (33,196,408) | ​
Subsidiaries tax withholding expense and other legal tax debits and credits |  | (3,549,137) | ​ | 13,154,542 | ​ | 9,770,165 | ​
Adjustments to tax expense |  | (27,354,751) | ​ | (14,803,057) | ​ | (38,667,113) | ​
Tax expense at effective rate |  | (133,392,646) | ​ | (85,994,307) | ​ | (104,344,638) | ​
Effective rate |  | 36.2 | % | 33.0 | % | 44.8 | %
Schedule of income tax rates applicable in each jurisdiction | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Rates |
Country |  | 2024 |  | 2023 |  | 2022 |
Chile |  | 27.00 | % | 27.00 | % | 27.00 | %
Brazil |  | 34.00 | % | 34.00 | % | 34.00 | %
Argentina |  | 35.00 | % | 35.00 | % | 35.00 | %
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 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2024 | ​ | 12.31.2023
Temporary differences |  | Assets |  | Liabilities |  | Assets |  | Liabilities
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Property, plant and equipment |  | 13,207,209 | ​ | (72,828,374) |  | 5,970,424 | ​ | (54,058,525)
Obsolescence provision |  | 1,462,351 | ​ | — |  | 2,231,501 | ​ | —
ICMS exclusion credit |  | — | ​ | (8,932,781) |  | 3,241,530 | ​ | —
Employee benefits |  | 9,193,709 | ​ | — |  | 8,212,311 | ​ | (14,382)
Provision for severance indemnity |  | 3,090,610 | ​ | — |  | 2,546,033 | ​ | (94,659)
Tax loss carry forwards (1) | ​ | 1,777,503 | ​ | — |  | 2,142,747 | ​ | —
Tax goodwill Brazil (2) |  | — | ​ | (14,017,580) |  | — | ​ | (15,782,005)
Contingency provision |  | 27,369,217 | ​ | — |  | 27,144,927 | ​ | —
Foreign Exchange differences (3) |  | — | ​ | (6,645,768) |  | 4,640,723 | ​ | —
Allowance for doubtful accounts | ​ | 977,594 | ​ | — | ​ | 799,274 | ​ | —
Coca-Cola incentives (Argentina) |  | 44,298 | ​ | — |  | — | ​ | —
Assets and liabilities for placement of bonds |  | — | ​ | (513,394) |  | — | ​ | (561,994)
Financial expense | ​ | — | ​ | (2,400,025) | ​ | — | ​ | (2,363,384)
Lease liabilities |  | 5,321,034 | ​ | — |  | 3,665,695 | ​ | —
Inventories |  | 2,033,884 | ​ | — |  | 1,706,518 | ​ | —
Distribution rights (4) |  | — | ​ | (155,203,115) |  | — | ​ | (161,155,669)
Prepaid income | ​ | 1,582,847 | ​ | (28,858) | ​ | 4,481,352 | ​ | —
Spare parts |  | — | ​ | (10,970,620) |  | — | ​ | (4,816,189)
Intangibles | ​ | 85,915 | ​ | (10,448,709) |  | 77,752 | ​ | (5,497,812)
Others | ​ | 5,097,825 | ​ | (4,641,624) |  | 4,301,875 | ​ | (2,965,088)
Tax inflation adjustment | ​ | — | ​ | (2,499,484) | ​ | — | ​ | —
Subtotal |  | 71,243,996 |  | (289,130,332) | ​ | 71,162,662 | ​ | (247,309,707)
Offsetting of deferred tax assets/(liabilities) | ​ | (64,162,447) | ​ | 64,162,447 | ​ | (66,839,488) | ​ | 66,839,488
Total assets and liabilities net |  | 7,081,549 |  | (224,967,885) | ​ | 4,323,174 | ​ | (180,470,219)
(1) | Tax losses mainly associated with entities in Chile. Tax losses have no expiration date in Chile.
(2) | Difference for tax amortization of Goodwill in Brazil.
(3) | Corresponds to deferred taxes for exchange rate differences generated on the translation of debts expressed in foreign currency in the subsidiary Rio de Janeiro Refrescos Ltda., that for tax purposes are recognized when paid.
(4) | Distribution rights arising from business combinations. See Note 15.
Schedule of movement in deferred income tax accounts | ​
​ | ​ | ​ | ​ | ​
Movement |  | 12.31.2024 |  | 12.31.2023
​ | ​ | ThCh$ | ​ | ThCh$
Opening balance |  | (176,147,045) | ​ | (163,350,223)
Increase (decrease) in deferred tax |  | (50,692,808) | ​ | (31,400,047)
Increase (decrease) due to foreign currency translation(*) |  | 8,953,517 | ​ | 18,603,225
Total movements |  | (41,739,291) | ​ | (12,796,822)
Ending balance |  | (217,886,336) | ​ | (176,147,045)
(*)Includes IAS 29 effects due to inflation in Argentina

X
- Definition A disclosure of income tax rates by jurisdiction. + References No definition available. + Details
Name: | akoa_DisclosureOfIncomeTaxRatesByJurisdictionExplanatoryTextBlock
Namespace Prefix: | akoa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | akoa_IfrsScheduleOfComponentsOfIncomeTaxExpenseBenefitTextBlock
Namespace Prefix: | akoa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | akoa_IfrsScheduleOfEffectiveIncomeTaxRateReconciliationTextBlock
Namespace Prefix: | akoa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | akoa_IncomeTaxExpenseAndDeferredTaxesAbstract
Namespace Prefix: | akoa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income tax expense for foreign and national areas. + References No definition available. + Details
Name: | akoa_ScheduleOfDistributionOfNationalAndForeignTaxExpenditureTableTextBlock
Namespace Prefix: | akoa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration