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Taxes (Tables)
 12 Months Ended
Jun. 30, 2023
Schedule of provision for group income tax

 

 

06.30.2023

 

 

06.30.2022

 

 

06.30.2021

 

Current income tax (i)

 

 

18,531

 

 

 

(35,588)

 

 

(3,387)

Deferred income tax

 

 

45,986

 

 

 

29,617

 

 

 

(73,230)

Income tax from continuing operations

 

 

64,517

 

 

 

(5,971)

 

 

(76,617)
Schedule of statutory taxes rates

Tax jurisdiction

 

Income tax rate

 

Argentina

 

25% - 35%

 

Uruguay

 

0% - 25%

 

U.S.A

 

0% - 21%

 

Bermuda / British Virgin Islands / Netherlands

 

0%

Israel

 

23% - 24%

 
Schedule of reconciliation of income tax expense

 

 

06.30.2023

 

 

06.30.2022

 

 

06.30.2021

 

Loss / (profit) from continuing operations at tax rate applicable in the respective countries (i)

 

 

1,003

 

 

 

(28,198)

 

 

7,420

 

Permanent differences:

 

 

 

 

 

 

 

 

 

 

 

 

Share of loss / (profit) of associates and joint ventures

 

 

305

 

 

 

(334)

 

 

(4,646)

(Unrecognized tax loss carryforwards) / tax loss carryforwards recovery

 

 

(543)

 

 

10,022

 

 

 

(8,347)

Inflation adjustment permanent difference (IAS 29)

 

 

27,740

 

 

 

33,710

 

 

 

12,448

 

Tax rate differential

 

 

-

 

 

 

-

 

 

 

(53,684)

Difference between provision and tax return (ii)

 

 

10,955

 

 

 

(179)

 

 

962

 

Non-taxable profit, non-deductible expenses and others

 

 

373

 

 

 

(527)

 

 

(1,244)

Fiscal transparency

 

 

-

 

 

 

-

 

 

 

(593)

Tax inflation adjustment

 

 

24,684

 

 

 

(20,465)

 

 

(28,933)

Income tax from continuing operations

 

 

64,517

 

 

 

(5,971)

 

 

(76,617)
Schedule of deferred tax assets and liabilities

 

 

06.30.2023

 

 

06.30.2022

 

Deferred income tax asset to be recovered after more than 12 months

 

 

4,097

 

 

 

2,076

 

Deferred income tax asset to be recovered within 12 months

 

 

4,512

 

 

 

2,223

 

Deferred income tax assets

 

 

8,609

 

 

 

4,299

 

 

 

 

06.30.2023

 

 

06.30.2022

 

Deferred income tax liability to be recovered after more than 12 months

 

 

(171,317)

 

 

(215,702)

Deferred income tax liability to be recovered within 12 months

 

 

(3,683)

 

 

(974)

Deferred income tax liability

 

 

(175,000)

 

 

(216,676)

Deferred income tax liabilities, net

 

 

(166,391)

 

 

(212,377)
Schedule of movement in the deferred income tax assets and liabilities

 

 

06.30.2022

 

 

Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income

 

 

06.30.2023

 

Assets

 

 

 

 

 

 

 

 

 

Investment properties and Property, plant and equipment

 

 

97

 

 

 

(50)

 

 

47

 

Trade and other payables

 

 

3,261

 

 

 

2,215

 

 

 

5,476

 

Tax loss carry-forwards

 

 

1,001

 

 

 

1,761

 

 

 

2,762

 

Borrowings

 

 

369

 

 

 

(357)

 

 

12

 

Trade and other receivables

 

 

(418)

 

 

408

 

 

 

(10)

Others

 

 

(11)

 

 

333

 

 

 

322

 

Subtotal assets

 

 

4,299

 

 

 

4,310

 

 

 

8,609

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Investment properties and Property, plant and equipment

 

 

(192,408)

 

 

30,378

 

 

 

(162,030)

Trade and other receivables

 

 

(823)

 

 

(241)

 

 

(1,064)

Investments

 

 

(67)

 

 

(2,458)

 

 

(2,525)

Tax inflation adjustment

 

 

(22,015)

 

 

14,822

 

 

 

(7,193)

Borrowings

 

 

-

 

 

 

28

 

 

 

28

 

Intangible assets

 

 

(1,466)

 

 

(296)

 

 

(1,762)

Others

 

 

103

 

 

 

(557)

 

 

(454)

Subtotal liabilities

 

 

(216,676)

 

 

41,676

 

 

 

(175,000)

Assets (Liabilities), net

 

 

(212,377)

 

 

45,986

 

 

 

(166,391)

 

 

06.30.2021

 

 

Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income

 

 

Revaluation surplus reserve

 

 

06.30.2022

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

Investment properties and Property, plant and equipment

 

 

1,807

 

 

 

(1,710)

 

 

-

 

 

 

97

 

Trade and other payables

 

 

2,660

 

 

 

601

 

 

 

-

 

 

 

3,261

 

Tax loss carry-forwards

 

 

824

 

 

 

177

 

 

 

-

 

 

 

1,001

 

Borrowings

 

 

3,805

 

 

 

(3,436)

 

 

-

 

 

 

369

 

Trade and other receivables

 

 

10,378

 

 

 

(10,796)

 

 

-

 

 

 

(418)

Others

 

 

1,808

 

 

 

(1,819)

 

 

-

 

 

 

(11)

Subtotal assets

 

 

21,282

 

 

 

(16,983)

 

 

-

 

 

 

4,299

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investment properties and Property, plant and equipment

 

 

(204,396)

 

 

12,523

 

 

 

(535)

 

 

(192,408)

Trade and other receivables

 

 

(11,626)

 

 

10,803

 

 

 

-

 

 

 

(823)

Investments

 

 

(9)

 

 

(58)

 

 

-

 

 

 

(67)

Tax inflation adjustment

 

 

(45,957)

 

 

23,942

 

 

 

-

 

 

 

(22,015)

Borrowings

 

 

6

 

 

 

(6)

 

 

-

 

 

 

-

 

Intangible assets

 

 

(265)

 

 

(1,201)

 

 

-

 

 

 

(1,466)

Others

 

 

(494)

 

 

597

 

 

 

-

 

 

 

103

 

Subtotal liabilities

 

 

(262,741)

 

 

46,600

 

 

 

(535)

 

 

(216,676)

Assets (Liabilities), net

 

 

(241,459)

 

 

29,617

 

 

 

(535)

 

 

(212,377)
Schedule of tax loss carry forward

Date of

generation

 

Date of

generation

 

Total

 

2018

 

2023

 

 

121

 

2019

 

2024

 

 

172

 

2020

 

2025

 

 

472

 

2021

 

2026

 

 

4,695

 

2022

 

2027

 

 

1,474

 

2023

 

2028

 

 

898

 

Total cumulative tax loss carry-forwards

 

 

7,832