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32 Income tax and deferred tax (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Deferred Tax |
Schedule of analysis of deferred tax assets and liabilities | The detail of deferred tax assets and liabilities is as follows:
| 12.31.19 |  | Result from exposure to inflation |  | Charged to Profit and loss |  | Charged to Other comprenhen- sive income |  | 12.31.20
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward | - |  | - |  | 248 |  | - |  | 248
Trade receivables and other receivables | 754 |  | (200) |  | 797 |  | - |  | 1,351
Trade payables and other payables | 819 |  | (217) |  | 75 |  | - |  | 677
Salaries and social security taxes payable | 154 |  | (40) |  | 141 |  | - |  | 255
Benefit plans | 147 |  | (39) |  | 1 |  | (33) |  | 76
Tax liabilities | 25 |  | (7) |  | 1 |  | - |  | 19
Provisions | 916 |  | (243) |  | 145 |  | - |  | 818
Deferred tax asset | 2,815 |  | (746) |  | 1,408 |  | (33) |  | 3,444
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (26,740) |  | 7,098 |  | (3,741) |  | - |  | (23,383)
Financial assets at fair value through profit or loss | (283) |  | 75 |  | (90) |  | - |  | (298)
Borrowings | (5) |  | 2 |  | 1 |  | - |  | (2)
Tax inflation adjustment | (3,087) |  | 820 |  | (1,203) |  | - |  | (3,470)
Deferred tax liability | (30,115) |  | 7,995 |  | (5,033) |  | - |  | (27,153)
Net deferred tax liability | (27,300) |  | 7,249 |  | (3,625) |  | (33) |  | (23,709)
| 12.31.18 |  | Result from exposure to inflation |  | Charged to Profit and loss |  | Charged to Other comprenhen- sive income |  | 12.31.19
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward | - |  | - |  | - |  | - |  | -
Inventories | - |  | - |  | - |  | - |  | -
Trade receivables and other receivables | 932 |  | (326) |  | 148 |  | - |  | 754
Trade payables and other payables | 4,092 |  | (1,431) |  | (1,842) |  | - |  | 819
Salaries and social security taxes payable | 103 |  | (36) |  | 87 |  | - |  | 154
Benefit plans | 222 |  | (78) |  | - |  | 3 |  | 147
Tax liabilities | 33 |  | (11) |  | 3 |  | - |  | 25
Provisions | 724 |  | (253) |  | 445 |  | - |  | 916
Deferred tax asset | 6,106 |  | (2,135) |  | (1,159) |  | 3 |  | 2,815
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (22,498) |  | 7,867 |  | (12,109) |  | - |  | (26,740)
Financial assets at fair value through profit or loss | (445) |  | 156 |  | 6 |  | - |  | (283)
Borrowings | (9) |  | 3 |  | 1 |  | - |  | (5)
Tax inflation adjustment | - |  | - |  | (3,087) |  | - |  | (3,087)
Deferred tax liability | (22,952) |  | 8,026 |  | (15,189) |  | - |  | (30,115)
Net deferred tax liability | (16,846) |  | 5,891 |  | (16,348) |  | 3 |  | (27,300)
| 12.31.17 |  | Result from exposure to inflation |  | Charged to profit and loss |  | Charged to other comprenhen- sive income |  | 12.31.18
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward | 113 |  | (113) |  | - |  | - |  | -
Inventories | 28 |  | (19) |  | (9) |  | - |  | -
Trade receivables and other receivables | 1,006 |  | (775) |  | 701 |  | - |  | 932
Trade payables and other payables | 889 |  | 1,586 |  | 1,617 |  | - |  | 4,092
Salaries and social security taxes payable | (201) |  | 273 |  | 31 |  | - |  | 103
Benefit plans | 459 |  | (270) |  | 29 |  | 4 |  | 222
Tax liabilities | 117 |  | (91) |  | 7 |  | - |  | 33
Provisions | (1,143) |  | 1,580 |  | 287 |  | - |  | 724
Deferred tax asset | 1,268 |  | 2,171 |  | 2,663 |  | 4 |  | 6,106
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (15,628) |  | 1,890 |  | (8,760) |  | - |  | (22,498)
Financial assets at fair value through profit or loss | (809) |  | 785 |  | (421) |  | - |  | (445)
Borrowings | (91) |  | 80 |  | 2 |  | - |  | (9)
Deferred tax liability | (16,528) |  | 2,755 |  | (9,179) |  | - |  | (22,952)
Net deferred tax liability | (15,260) |  | 4,926 |  | (6,516) |  | 4 |  | (16,846)
| 12.31.20 |  | 12.31.19 |  | 12.31.18
Deferred tax assets: |  |  |  |  |
To be recover in more than 12 months | 3,444 |  | 2,815 |  | 6,105
Deferred tax asset | 3,444 |  | 2,815 |  | 6,105
Deferred tax liabilities: |  |  |  |  |
To be recover in more than 12 months | (27,153) |  | (30,115) |  | (22,952)
Deferred tax liability | (27,153) |  | (30,115) |  | (22,952)
Net deferred tax liability | (23,709) |  | (27,300) |  | (16,847)
Schedule of income tax expense | The detail of the income tax expense is as follows:
|  | 12.31.20 |  | 12.31.19 |  | 12.31.18
Deferred tax |  | 3,624 |  | (10,457) |  | (1,590)
Current tax |  | - |  | (3,953) |  | (2,333)
Difference between provision and tax return |  | (61) |  | (120) |  | (7)
Income tax expense |  | 3,563 |  | (14,530) |  | (3,930)
|  | 12.31.20 |  | 12.31.19 |  | 12.31.18
(Loss) Profit for the year before taxes |  | (21,261) |  | 31,048 |  | 12,925
Applicable tax rate |  | 30% |  | 30% |  | 30%
Result for the year at the tax rate |  | 6,378 |  | (9,314) |  | (3,878)
Gain on net monetary position |  | (1,339) |  | (2,613) |  | (2,108)
Adjustment effect on tax inflation |  | (2,225) |  | (3,818) |  | -
Income tax expense |  | 810 |  | 1,232 |  | 464
Change in the income tax rate |  | - |  | - |  | 1,599
Difference between provision and tax return |  | (61) |  | (17) |  | (7)
Income tax expense |  | 3,563 |  | (14,530) |  | (3,930)
Schedule of income tax provisions | The income tax payable, net of withholdings is detailed below.
|  | 12.31.20 |  | 12.31.19
Current |  |  |  |
Tax payable |  | - |  | 3,953
Tax withholdings |  | - |  | (1,272)
Total current |  | - |  | 2,681

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