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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement [LineItems] |
Summary of Deferred Tax Assets and Deferred Tax Liabilities | Deferred tax assets and deferred tax liabilities in the statement of financial position are as follows:
Composition |  | 12/31/2021 |  |  | 12/31/2020 |
Deferred tax assets |  |  |  |  |  |  |  |
Loans and other financing |  |  | 2,634,006 |  |  |  | 2,578,320 |
Provisions and employee benefits |  |  | 1,094,454 |  |  |  | 892,236 |
Allowances for contingencies |  |  | 459,249 |  |  |  | 551,200 |
Leases |  |  | 175,719 |  |  |  | 160,220 |
Unused Inflation adjustment in accordance with income tax law |  |  | 111,908 |  |  |  | 169,255 |
Other |  |  | 285,949 |  |  |  | 244,174 |
Total deferred tax assets |  |  | 4,761,285 |  |  |  | 4,595,405 |
Deferred tax liabilities |  |  |  |
Property, plant and equipment and other non-financial assets |  |  | 5,645,093 |  |  |  | 10,341,362 |
Intangible assets |  |  | 2,932,739 |  |  |  | 2,079,409 |
Investments in other companies |  |  | 1,231,051 |  |  |  | 1,937,941 |
Profit or loss for forward sale |  |  | 932,601 |  |  |  | 772,396 |
Other |  |  | 219,231 |  |  |  | 611,235 |
Total deferred tax liabilities |  |  | 10,960,715 |  |  |  | 15,742,343 |
Net deferred tax liabilities |  |  | 6,199,430 |  |  |  | 11,146,938 |
Schedule of Changes in Net Deferred Tax Liabilities | Changes in net deferred tax assets and liabilities as of December 31, 2021 and 2020 are summarized as follows:
Composition |  | 12/31/2021 |  |  | 12/31/2020 |
Net deferred tax liabilities at beginning of the fiscal year |  |  | 11,146,938 |  |  |  | 1,062,726 |
Profit / (Loss) for deferred taxes recognized in the statement of income |  |  | 4,947,508 |  |  |  | (10,084,212 | )
Net deferred tax liabilities at fiscal year end |  |  | 6,199,430 |  |  |  | 11,146,938 |
Schedule of Income Tax Expense in the Consolidated Financial Statements | The main items of income tax expense in the consolidated financial statements are as follows:
Composition |  | 12/31/2021 |  |  | 12/31/2020 |  |  | 12/31/2019 |
Current income tax expense (1) |  |  | 4,058,744 |  |  |  | 6,644,341 |  |  |  | 27,049,402 |
(Profit) / Loss for deferred taxes |  |  | (4,947,508 | ) |  |  | 10,084,212 |  |  |  | (6,418,567 | )
Other tax effects |  |  |  |  |  |  |  |  |  |  | 79,608 |
Monetary effects |  |  | 2,074,796 |  |  |  | 2,964,723 |  |  |  | 5,882,684 |
Income tax loss recorded in the statement of income |  |  | 1,186,032 |  |  |  | 19,693,276 |  |  |  | 26,593,127 |
Income tax loss recorded in other comprehensive income |  |  | 1,209,307 |  |  |  | 193,217 |  |  |  | 299,058 |
Total |  |  | 2,395,339 |  |  |  | 19,886,493 |  |  |  | 26,892,185 |
(1) | See section “Tax inflation adjustment – Fiscal years 2019 and 2020” of this note.
Summary of Reconciliation between Income Tax and the Amounts Obtained By Applying the Current Tax Rate in Argentina to the Income Carrying Amount | The table below shows the reconciliation between income tax and the amounts obtained by applying the current tax rate in Argentina to the income carrying amount:
Composition |  | 12/31/2021 |  |  | 12/31/2020 |  |  | 12/31/2019 |
Income carrying amount before income tax |  |  | 24,059,316 |  |  |  | 59,171,604 |  |  |  | 69,166,677 |
Applicable income tax rate |  |  | 35 | % |  |  | 30 | % |  |  | 30 | %
Income tax on income carrying amount |  |  | 8,420,761 |  |  |  | 17,751,481 |  |  |  | 20,750,003 |
Net permanent differences and other tax effects including the fiscal inflation adjustment |  |  | (7,234,729 | ) |  |  | 1,941,795 |  |  |  | 5,843,124 |
Total income tax |  |  | 1,186,032 |  |  |  | 19,693,276 |  |  |  | 26,593,127 |

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