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26. Income tax (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Tables Abstract |
Analysis of deferred tax assets and liabilities |
| 12.31.17 |  | Result from exposure to inflation |  | Charged to profit and loss |  | Charged to other comprehensive income |  | 12.31.18
Deferred tax assets |  |  |  |  |  |  |  |  |
Inventories | 13,454 |  | (9,064) |  | (4,390) |  | - |  | -
Trade receivables and other receivables | 481,066 |  | (371,025) |  | 335,061 |  | - |  | 445,102
Trade payables and other payables | 424,670 |  | 757,645 |  | 772,447 |  | - |  | 1,954,762
Salaries and social security taxes payable | (95,813) |  | 130,428 |  | 14,824 |  | - |  | 49,439
Benefit plans | 219,113 |  | (128,800) |  | 13,980 |  | 1,691 |  | 105,984
Tax liabilities | 55,897 |  | (43,540) |  | 3,274 |  | - |  | 15,631
Provisions | (546,274) |  | 755,078 |  | 137,055 |  | - |  | 345,859
Deferred tax asset | 605,906 |  | 1,036,929 |  | 1,272,251 |  | 1,691 |  | 2,916,777
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (7,466,457) |  | 903,151 |  | (4,184,856) |  | - |  | (10,748,162)
Financial assets at fair value through profit or loss | (386,145) |  | 374,867 |  | (201,199) |  | - |  | (212,477)
Borrowings | (43,454) |  | 37,986 |  | 1,022 |  | - |  | (4,446)
Deferred tax liability | (7,896,056) |  | 1,316,004 |  | (4,385,033) |  | - |  | (10,965,085)
Net deferred tax (liabilities) assets | (7,290,150) |  | 2,352,933 |  | (3,112,782) |  | 1,691 |  | (8,048,308)
| 12.31.16 |  | Result from exposure to inflation |  | Charged to profit and loss |  | Charged to other comprehensive income |  | 12.31.17
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward | 6,160 |  | (1,988) |  | 49,620 |  | - |  | 53,792
Inventories | 7,520 |  | (2,427) |  | 8,361 |  | - |  | 13,454
Trade receivables and other receivables | 204,972 |  | (66,156) |  | 342,250 |  | - |  | 481,066
Trade payables and other payables | 1,659,011 |  | (535,455) |  | (698,886) |  | - |  | 424,670
Salaries and social security taxes payable | 36,176 |  | (11,676) |  | (120,313) |  | - |  | (95,813)
Benefit plans | 154,759 |  | (49,949) |  | 121,519 |  | (7,216) |  | 219,113
Tax liabilities | 23,232 |  | (7,498) |  | 40,163 |  | - |  | 55,897
Provisions | 221,846 |  | (71,602) |  | (696,518) |  | - |  | (546,274)
Deferred tax asset | 2,313,676 |  | (746,751) |  | (953,803) |  | (7,216) |  | 605,906
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (9,779,890) |  | 3,027,954 |  | (714,521) |  | - |  | (7,466,457)
Financial assets at fair value through profit or loss | (59,581) |  | 19,230 |  | (345,794) |  | - |  | (386,145)
Borrowings | (12,424) |  | 4,010 |  | (35,040) |  | - |  | (43,454)
Deferred tax liability | (9,851,895) |  | 3,051,194 |  | (1,095,355) |  | - |  | (7,896,056)
Net deferred tax (liabilities) assets | (7,538,219) |  | 2,304,443 |  | (2,049,158) |  | (7,216) |  | (7,290,150)
| 12.31.18 |  | 12.31.17
Deferred tax assets: |  |  |
To be recover in less than 12 moths | 2,310,153 |  | 669,450
To be recover in more than 12 moths | 606,624 |  | 1,756,314
Deferred tax asset | 2,916,777 |  | 2,425,764
Deferred tax liabilities: |  |  |
To be recover in less than 12 moths | (1,966,173) |  | (2,740,288)
To be recover in more than 12 moths | (8,998,912) |  | (6,975,626)
Deferred tax liability | (10,965,085) |  | (9,715,914)
Net deferred tax assets (liabilities) | (8,048,308) |  | (7,290,150)
Income tax expense |
|  | 12.31.18 |  | 12.31.17 |  | 12.31.16
Deferred tax |  | (759,849) |  | 255,285 |  | 342,403
Current tax |  | (1,114,384) |  | (760,641) |  | (484,887)
Difference between provision and tax return |  | (3,163) |  | (4,700) |  | (4,786)
Income tax expense |  | (1,877,396) |  | (510,056) |  | (147,270)
|  | 12.31.18 |  | 12.31.17 |  | 12.31.16
Profit for the year before taxes |  | 6,174,862 |  | 5,590,691 |  | 388,041
Applicable tax rate |  | 30% |  | 35% |  | 35%
Loss for the year at the tax rate | (1,852,459) |  | (1,956,742) |  | (135,814)
Gain (Loss) from interest in joint ventures |  | 560 |  | (6) |  | (3)
Non-taxable income |  | 220,769 |  | 115,661 |  | 138,040
Gain on net monetary position and others |  | (1,007,010) |  | 902,631 |  | (144,707)
Difference between provision and tax return |  | (3,163) |  | (4,700) |  | (4,786)
Change in the income tax rate (1) |  | 763,907 |  | 433,100 |  | -
Income tax expense |  | (1,877,396) |  | (510,056) |  | (147,270)
| (1) | Refers to the effect of applying to deferred tax assets and liabilities the changes in income tax rates in accordance with the previously detailed tax reform on the basis of the year in which they are expected to be realized/settled.
Income tax provisions |
|  | 12.31.18 |  | 12.31.17
Current |  |  |  |
Tax payable 2017 |  | 1,114,384 |  | 760,641
Total Tax payable |  | 1,114,384 |  | 760,641
Tax withholdings |  | (497,058) |  | (71,550)
Total current |  | 617,326 |  | 689,091

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