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32 Income tax and deferred tax | 12 Months Ended
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Dec. 31, 2020
Income Tax Deferred Tax |
Income tax and deferred tax |
Note | 32 | Income tax and deferred tax
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)
The detail of the income tax expense for the year includes two effects: (i) the current tax for the year payable in accordance with the tax legislation applicable to the Company; (ii) the effect of applying the deferred tax method which recognizes the effect of the temporary differences arising from the valuation of assets and liabilities for accounting and tax purposes. 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)
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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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2020-01-01 + Details
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