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v3.23.1

Income Tax - Reconciliation of Effective Tax Rate (Details) - ARS ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
Reconciliation of average effective tax rate and applicable tax rate [abstract] |  |  |  |  |  |  |
Profit before income tax |  | $ 55,436,928 | $ 27,226,764 | $ 53,225,468 |  |  |
Income tax rate |  | 35.00% | 35.00% | 30.00% |  |  |
Income tax using the Bank's income tax rate |  | $ 19,402,925 | $ 9,529,367 | $ 15,967,640 |  |  |
Permanent Differences [Abstract] |  |  |  |  |  |  |
Tax -exempt income |  | (148,549) | (553,799) | (965,545) |  |  |
Non-deductible expenses |  | 152,789 | 284,293 | 354,740 |  |  |
Change in tax rate |  |  | 2,876,256 | (1,307,603) |  |  |
Other |  | (217,250) | 125,248 | 573,718 |  |  |
Net monetary inflation adjustment |  | 60,738,634 | 38,561,719 | 24,721,705 |  |  |
Sub total |  | 79,928,549 | 50,823,084 | 39,344,655 |  |  |
Inflation adjustment for tax purposes |  | (82,362,333) | (39,869,482) | (14,758,661) |  |  |
Over/under income tax from prior year | [1] | (89,966) | (1,951,077) | (963,830) |  |  |
Income tax expense |  | $ (2,523,750) | $ 9,002,525 | $ 23,622,164 | $ 555,002 | $ 647,945 | $ 264,257
Effective tax rate |  | (5.00%) | 33.00% | 44.00% |  |  |
[1] | It includes an income tax charge of 1,897,285 corresponding to the tax inflation mechanism applied for fiscal year 2020 – see note 11.4 “Income tax – inflation adjustment for fiscal year 2020”.

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