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Income tax (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Expense

		2022				2021				2020
		ARS 000				ARS 000				ARS 000

Current income tax

Income tax charge for the year			(16,479,523	)			(13,271,353	)			(14,201,733	)
Adjustment related to current income tax for the prior year			304,874				295,242				61,124

Deferred income tax

Related to the net variation in temporary differences			9,454,445				(3,130,094	)			(907,466	)
Income tax			(6,720,204	)			(16,106,205	)			(15,048,075	)

Income Tax Charged To Other Comprehensive Income

2022

2021

2020

ARS 000

ARS 000

ARS 000

Income tax for the year related to items charged or credited directly to equity

Deferred income tax income (expense)

82,200

(263

)

(5,783

)

Income tax credited charged to other comprehensive income

82,200

(263

)

(5,783

)

Statutory income tax rate

		2022				2021				2020
		ARS 000				ARS 000				ARS 000

Income before income tax			25,798,179				14,844,212				35,506,085

At statutory income tax rate (1)			(9,029,362	)			(5,195,475	)			(10,651,825	)
Share of the profit of associates			(55,539	)			32,067				(19,717	)
Effect related to statutory income tax rate change (Note 22)			-				(8,412,105	)			1,857,589
IFRIC 23 effect			298,760				28,588				58,167
Effect related to the discount of income tax payable			1,592,771				(270,416	)			581,052
Adjustment related to current income tax for the prior year			304,874				295,244				61,124
Loss on net monetary position			(3,414,907	)			(1,307,240	)			(7,341,580	)
Unrecognized tax-loss carryforwards			(2,809,286	)			(2,344,539	)			-
Business combination tax effects			4,260,959				-				-
Others			2,131,526				1,067,671				407,115
Income tax for the year			(6,720,204	)			(16,106,205	)			(15,048,075	)

Deferred income tax

		Consolidated statement of financial position								Consolidated statement of income from continuing operations and statement of other comprehensive income
		12-31-2022				12-31-2021				2022				2021				2020
		ARS 000				ARS 000				ARS 000				ARS 000				ARS 000

Trade receivables			8,040				13,768				(5,728	)			4,245				(4,843	)
Other financial assets			(101,948	)			(66,941	)			(35,008	)			(65,789	)			1,101,292
Provisions and others			(850,124	)			(946,631	)			96,507				(85,067	)			(1,043,977	)
Employee benefit liability			351,643				433,275				(81,633	)			109,834				3,126
Investments in associates			(4,129,072	)			(4,056,739	)			(72,333	)			(876,967	)			(114,357	)
Property, plant and equipment - Material & spare parts - Intangible assets			(12,180,928	)			(13,797,678	)			5,483,061				2,026,665				2,488,485
Deferred tax income			(5,382,269	)			(7,283,559	)			1,901,290				460,824				685,750
Tax loss carry-forward			157,711				419,022				(261,311	)			(6,643,049	)			441,986
Tax inflation adjustment - Asset			121,338				350,503				(229,165	)			(199,211	)			(1,248,143	)
Tax inflation adjustment - Liability			(1,627,018	)			(4,367,984	)			2,740,965				2,138,158				(3,222,568	)
Deferred income tax income (expense)											9,536,645				(3,130,357	)			(913,249	)
Deferred income tax liabilities, net			(23,632,627	)			(29,302,964	)

Deferred income tax liability

		Consolidated statement of financial position
		2022				2021				2020
		ARS 000				ARS 000				ARS 000

Deferred income tax asset			835,675				256,262				289,260
Deferred income tax liability			(24,468,302	)			(29,559,226	)			(26,461,867	)
Deferred income tax liability, net			(23,632,627	)			(29,302,964	)			(26,172,607	)