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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2023
Income tax [Abstract] |
Summary of current income tax assets |
|  | December 31, 2023 |  |  | December 31, 2022 |
Advances (subsidiaries) |  |  | 160,343 |  |  |  | 120,536 |
TOTAL |  |  | 160,343 |  |  |  | 120,536 |
Summary of current income tax liabilities |
|  | December 31, 2023 |  |  | December 31, 2022 |
Income tax provision |  |  | 195,906,305 |  |  |  | 25,250,024 |
Advances |  |  | (3,394,693 | ) |  |  | (2,375,376 | )
Collections and withholdings |  |  | (344,774 | ) |  |  | (303,709 | )
TOTAL |  |  | 192,166,838 |  |  |  | 22,570,939 |
Table of deferred income tax assets and liabilities |
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2023 |
| As of December 31, 2022 |  |  | Consolidated statement of profit or loss |  |  | Other comprehensive income |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 37,261,464 |  |  |  | (6,884,814 | ) |  |  | — |  |  |  | 30,376,650 |  |  |  | — |
Provisions |  |  | 39,282,173 |  |  |  | (3,676,895 | ) |  |  | — |  |  |  | 35,605,278 |  |  |  | — |
Loan Commissions |  |  | 3,802,371 |  |  |  | 742,644 |  |  |  | — |  |  |  | 4,545,015 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (15,067,625 | ) |  |  | (1,880,788 | ) |  |  | — |  |  |  | — |  |  |  | (16,948,413 | )
Property and equipment |  |  | (40,519,489 | ) |  |  | (1,228,645 | ) |  |  |  |  |  |  | — |  |  |  | (41,748,134 | )
Investments in debt securities and equity instruments |  |  | (43,724,517 | ) |  |  | 98,753,254 |  |  |  | (84,922,739 | ) |  |  | — |  |  |  | (29,894,002 | )
Inflation adjustment (see Note 11.4) |  |  | 7,738,678 |  |  |  | (6,463,673 | ) |  |  | — |  |  |  | 1,275,005 |  |  |  | — |
Tax loss |  |  | 2,746,793 |  |  |  | (1,488,126 | ) |  |  | — |  |  |  | 1,258,667 |  |  |  | — |
Others |  |  | (107,557 | ) |  |  | 107,609 |  |  |  | — |  |  |  | — |  |  |  | 52 |
Balance |  |  | (8,587,709 | ) |  |  | 77,980,566 |  |  |  | (84,922,739 | ) |  |  | 73,060,615 |  |  |  | (88,590,497 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (70,214,802 | ) |  |  | 70,214,802 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,845,813 |  |  |  | (18,375,695 | )
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2022 |
| As of December 31, 2021 |  |  | Consolidated statement of profit or loss |  |  | Other comprehensive income |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 38,937,416 |  |  |  | (1,675,952 | ) |  |  | — |  |  |  | 37,261,464 |  |  |  | — |
Provisions |  |  | 24,996,082 |  |  |  | 14,286,091 |  |  |  | — |  |  |  | 39,282,173 |  |  |  | — |
Loan Commissions |  |  | 3,080,653 |  |  |  | 721,718 |  |  |  | — |  |  |  | 3,802,371 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (13,266,124 | ) |  |  | (1,801,501 | ) |  |  | — |  |  |  | — |  |  |  | (15,067,625 | )
Property and equipment |  |  | (85,554,395 | ) |  |  | 45,034,906 |  |  |  | — |  |  |  | — |  |  |  | (40,519,489 | )
Investments in debt securities and equity instruments |  |  | (34,759,493 | ) |  |  | (6,742,478 | ) |  |  | (2,222,546 | ) |  |  | — |  |  |  | (43,724,517 | )
Derivatives |  |  | 79,271 |  |  |  | (79,271 | ) |  |  | — |  |  |  | — |  |  |  | — |
Inflation adjustment (see Note 11.4) |  |  | 22,402,235 |  |  |  | (14,663,557 | ) |  |  | — |  |  |  | 7,738,678 |  |  |  | — |
Tax loss |  |  | 925,268 |  |  |  | 1,821,525 |  |  |  | — |  |  |  | 2,746,793 |  |  |  | — |
Others |  |  | 4,693 |  |  |  | (112,250 | ) |  |  | — |  |  |  | — |  |  |  | (107,557 | )
Balance |  |  | (43,154,394 | ) |  |  | 36,789,231 |  |  |  | (2,222,546 | ) |  |  | 90,831,479 |  |  |  | (99,419,188 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (86,097,600 | ) |  |  | 86,097,600 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,733,879 |  |  |  | (13,321,588 | )
Table of income tax expense |
|  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Current Tax |  |  | (234,050,896 | ) |  |  | (28,930,128 | ) |  |  | (1,099,384 | )
Deferred Tax |  |  | 77,980,566 |  |  |  | 36,789,231 |  |  |  | (33,010,768 | )
Over/under income tax from prior year (see Note 11.5) (1) |  |  | — |  |  |  | — |  |  |  | 6,075,593 |
Income tax recognized in the consolidated statement of profit or loss |  |  | (156,070,330 | ) |  |  | 7,859,103 |  |  |  | (28,034,559 | )
The income tax benefit for the year ended December 31, 2022 includes the effect of the claim filed before AFIP, as stated under “Inflation adjustment for tax purposes. Fiscal years 2021” of Note 11.6. The income tax expense for the year ended December 31, 2023 includes receivables for judgments for fiscal years 2013 and 2014, as stated under “Requests for refunds. Fiscal years 2013, 2014 and 2015” of Note 11.6.
Table of reconciliation effective tax rate |
|  | December 31, 2023 |  |  | December 31, 2022 |  |  | December 31, 2021 |
Profit before income tax |  |  | 313,326,162 |  |  |  | 172,633,812 |  |  |  | 84,786,272 |
Income tax rate |  |  | 35.00 | % |  |  | 35.00 | % |  |  | 35.00 | %
Income tax using the Bank’s income tax rate |  |  | 109,664,157 |  |  |  | 60,421,834 |  |  |  | 29,675,195 |
Tax -exempt income |  |  | (1,852,963 | ) |  |  | (462,590 | ) |  |  | (1,724,562 | )
Non-deductible expenses |  |  | 2,544,273 |  |  |  | 475,794 |  |  |  | 885,305 |
Change in tax rate (see Note 11.5) |  |  | — |  |  |  | — |  |  |  | 8,956,828 |
Other |  |  | (38,678 | ) |  |  | (676,528 | ) |  |  | 390,030 |
Net monetary inflation adjustment |  |  | 418,462,439 |  |  |  | 189,143,633 |  |  |  | 120,083,431 |
Subtotal |  |  | 528,779,228 |  |  |  | 248,902,143 |  |  |  | 158,266,227 |
Inflation adjustment for tax purposes (see Note 11.6) |  |  | (372,708,898 | ) |  |  | (256,481,087 | ) |  |  | (124,156,075 | )
Over/under income tax from prior year (see Note 11.6) (1) |  |  | — |  |  |  | (280,159 | ) |  |  | (6,075,593 | )
Income tax expense |  |  | 156,070,330 |  |  |  | (7,859,103 | ) |  |  | 28,034,559 |
Effective tax rate |  |  | 50 | % |  |  | (5 | % ) |  |  | 33 | %
(1) | It includes an income tax charge of 5,908,256 corresponding to the tax inflation mechanism applied for fiscal year 2020 – see note 11.6 “Income tax – inflation adjustment for fiscal year 2020”.

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