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v3.22.1

Income tax and deferred tax (Tables) | 12 Months Ended
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Dec. 31, 2021
Schedule of analysis of deferred tax assets and liabilities | The breakdown of deferred tax assets and liabilities is as follows: Schedule of analysis of deferred tax assets and liabilities
| 12.31.20 |  | Result from exposure to inflation |  | Charged to Profit and loss |  | Charged to Other comprenhen- sive income |  | 12.31.21
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward | 374 |  | (126) |  | (248) |  | - |  | -
Trade receivables and other receivables | 2,038 |  | (687) |  | 882 |  | - |  | 2,233
Trade payables and other payables | 1,022 |  | (345) |  | 524 |  | - |  | 1,201
Salaries and social security taxes payable | 385 |  | (130) |  | 277 |  | - |  | 532
Benefit plans | 116 |  | (39) |  | 11 |  | (70) |  | 18
Tax liabilities | 29 |  | (10) |  | 6 |  | - |  | 25
Provisions | 1,234 |  | (416) |  | 798 |  | - |  | 1,616
Deferred tax asset | 5,198 |  | (1,753) |  | 2,250 |  | (70) |  | 5,625
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (35,283) |  | 11,899 |  | (27,600) |  | - |  | (50,984)
Financial assets at fair value through profit or loss | (450) |  | 152 |  | (84) |  | - |  | (382)
Borrowings | (3) |  | 1 |  | 1 |  | - |  | (1)
Tax inflation adjustment | (5,236) |  | 1,766 |  | (226) |  | - |  | (3,696)
Deferred tax liability | (40,972) |  | 13,818 |  | (27,909) |  | - |  | (55,063)
Net deferred tax liability | (35,774) |  | 12,065 |  | (25,659) |  | (70) |  | (49,438)
| 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 | - |  | - |  | 374 |  | - |  | 374
Trade receivables and other receivables | 1,137 |  | (302) |  | 1,203 |  | - |  | 2,038
Trade payables and other payables | 1,236 |  | (327) |  | 113 |  | - |  | 1,022
Salaries and social security taxes payable | 232 |  | (60) |  | 213 |  | - |  | 385
Benefit plans | 222 |  | (59) |  | 2 |  | (49) |  | 116
Tax liabilities | 38 |  | (11) |  | 2 |  | - |  | 29
Provisions | 1,382 |  | (367) |  | 219 |  | - |  | 1,234
Deferred tax asset | 4,247 |  | (1,126) |  | 2,126 |  | (49) |  | 5,198
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (40,347) |  | 10,710 |  | (5,646) |  | - |  | (35,283)
Financial assets at fair value through profit or loss | (427) |  | 113 |  | (136) |  | - |  | (450)
Borrowings | (8) |  | 3 |  | 2 |  | - |  | (3)
Tax inflation adjustment | (4,658) |  | 1,237 |  | (1,815) |  | - |  | (5,236)
Deferred tax liability | (45,440) |  | 12,063 |  | (7,595) |  | - |  | (40,972)
Net deferred tax liability | (41,193) |  | 10,937 |  | (5,469) |  | (49) |  | (35,774)
| 12.31.21 |  | 12.31.20
Deferred tax assets: |  |  |
To be recover in more than 12 months | 5,625 |  | 5,198
Deferred tax asset | 5,625 |  | 5,198
Deferred tax liabilities: |  |  |
To be recover in more than 12 months | (55,063) |  | (40,972)
Deferred tax liability | (55,063) |  | (40,972)
Net deferred tax liability | (49,438) |  | (35,774)
Schedule of income tax expense | The breakdown of the income tax expense is as follows: Schedule of income tax expense
|  | 12.31.21 |  | 12.31.20 |  | 12.31.19
Deferred tax |  | (6,345) |  | 4,184 |  | (17,052)
Change in the income tax rate |  | (7,473) |  | 1,284 |  | 1,273
Current tax |  | (2,042) |  | - |  | (5,964)
Difference between provision and tax return |  | 224 |  | (92) |  | (181)
Income tax expense |  | (15,636) |  | 5,376 |  | (21,924)
|  | 12.31.21 |  | 12.31.20 |  | 12.31.19
(Loss) Income for the year before taxes |  | (5,708) |  | (32,080) |  | 46,847
Applicable tax rate |  | 35% |  | 30% |  | 30%
Result for the year at the tax rate |  | 1,998 |  | 9,624 |  | (14,054)
Loss on net monetary position |  | (3,359) |  | (2,020) |  | (3,943)
Adjustment effect on tax inflation |  | (6,972) |  | (3,357) |  | (5,761)
Non-taxable income |  | (54) |  | (63) |  | 742
Difference between provision and tax return |  | 224 |  | (92) |  | (181)
Change in the income tax rate |  | (7,473) |  | 1,284 |  | 1,273
Income tax expense |  | (15,636) |  | 5,376 |  | (21,924)
Schedule of income tax provisions | The income tax payable, net of withholdings is detailed below. Schedule of income tax provisions
|  | 12.31.21 |  | 12.31.20
Current |  |  |  |
Provision of income tax payable |  | 2,042 |  | -
Tax withholdings |  | (788) |  | -
Total current |  | 1,254 |  | -

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