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v3.23.1

Income tax and deferred tax (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax And Deferred Tax |
Schedule of income tax expense |
Schedule of income tax expense |  |  |  |  |  |  |  |  |  |  |  |
|  | 12.31.22 |  |  | 12.31.21 |  |  | 12.31.20 |
Deferred tax |  |  | (15,017 | ) |  |  | (12,356 | ) |  |  | 8,150 |
Change in the income tax rate |  |  | — |  |  |  | (14,557 | ) |  |  | 2,501 |
Current tax |  |  | — |  |  |  | (3,978 | ) |  |  | — |
Difference between provision and tax return |  |  | 183 |  |  |  | 436 |  |  |  | (179 | )
Income tax expense |  |  | (14,834 | ) |  |  | (30,455 | ) |  |  | 10,472 |
Schedule of analysis of deferred tax assets and liabilities |
Schedule of analysis of deferred tax assets and liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 12.31.21 |  |  | Result from exposure to inflation |  |  | Charged to Profit and loss |  |  | Charged to Other comprenhen- sive income |  |  | 12.31.22 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax loss carryforward (*) |  |  | — |  |  |  | — |  |  |  | 16,541 |  |  |  | — |  |  |  | 16,541 |
Trade receivables and other receivables |  |  | 4,350 |  |  |  | (2,117 | ) |  |  | (796 | ) |  |  | — |  |  |  | 1,437 |
Trade payables and other payables |  |  | 2,340 |  |  |  | (1,139 | ) |  |  | 508 |  |  |  | — |  |  |  | 1,709 |
Salaries and social security taxes payable |  |  | 1,037 |  |  |  | (505 | ) |  |  | 250 |  |  |  | — |  |  |  | 782 |
Benefit plans |  |  | 34 |  |  |  | (17 | ) |  |  | (44 | ) |  |  | 229 |  |  |  | 202 |
Tax liabilities |  |  | 49 |  |  |  | (24 | ) |  |  | 18 |  |  |  | — |  |  |  | 43 |
Provisions |  |  | 3,148 |  |  |  | (1,532 | ) |  |  | 649 |  |  |  | — |  |  |  | 2,265 |
Deferred tax asset |  |  | 10,958 |  |  |  | (5,334 | ) |  |  | 17,126 |  |  |  | 229 |  |  |  | 22,979 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (99,315 | ) |  |  | 48,330 |  |  |  | (63,734 | ) |  |  | — |  |  |  | (114,719 | )
Financial assets at fair value through profit or loss |  |  | (745 | ) |  |  | 363 |  |  |  | (1,373 | ) |  |  | — |  |  |  | (1,755 | )
Borrowings |  |  | (2 | ) |  |  | 1 |  |  |  | (197 | ) |  |  | — |  |  |  | (198 | )
Tax inflation adjustment |  |  | (7,199 | ) |  |  | 3,503 |  |  |  | (13,519 | ) |  |  | — |  |  |  | (17,215 | )
Deferred tax liability |  |  | (107,261 | ) |  |  | 52,197 |  |  |  | (78,823 | ) |  |  | — |  |  |  | (133,887 | )
Net deferred tax liability |  |  | (96,303 | ) |  |  | 46,863 |  |  |  | (61,697 | ) |  |  | 229 |  |  |  | (110,908 | )
| (*) | Relates to the tax loss originated in fiscal year 2022, for a nominal value of $ 47,259, which becomes statute-barred in 2027. It does not exceed its recoverable value.
|  | 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 |  |  | 728 |  |  |  | (245 | ) |  |  | (483 | ) |  |  | — |  |  |  | — |
Trade receivables and other receivables |  |  | 3,970 |  |  |  | (1,338 | ) |  |  | 1,718 |  |  |  | — |  |  |  | 4,350 |
Trade payables and other payables |  |  | 1,991 |  |  |  | (672 | ) |  |  | 1,021 |  |  |  | — |  |  |  | 2,340 |
Salaries and social security taxes payable |  |  | 750 |  |  |  | (253 | ) |  |  | 540 |  |  |  | — |  |  |  | 1,037 |
Benefit plans |  |  | 226 |  |  |  | (76 | ) |  |  | 21 |  |  |  | (137 | ) |  |  | 34 |
Tax liabilities |  |  | 56 |  |  |  | (19 | ) |  |  | 12 |  |  |  | — |  |  |  | 49 |
Provisions |  |  | 2,404 |  |  |  | (810 | ) |  |  | 1,554 |  |  |  | — |  |  |  | 3,148 |
Deferred tax asset |  |  | 10,125 |  |  |  | (3,413 | ) |  |  | 4,383 |  |  |  | (137 | ) |  |  | 10,958 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (68,732 | ) |  |  | 23,178 |  |  |  | (53,761 | ) |  |  | — |  |  |  | (99,315 | )
Financial assets at fair value through profit or loss |  |  | (877 | ) |  |  | 296 |  |  |  | (164 | ) |  |  | — |  |  |  | (745 | )
Borrowings |  |  | (6 | ) |  |  | 2 |  |  |  | 2 |  |  |  | — |  |  |  | (2 | )
Tax inflation adjustment |  |  | (10,199 | ) |  |  | 3,440 |  |  |  | (440 | ) |  |  | — |  |  |  | (7,199 | )
Deferred tax liability |  |  | (79,814 | ) |  |  | 26,916 |  |  |  | (54,363 | ) |  |  | — |  |  |  | (107,261 | )
Net deferred tax liability |  |  | (69,689 | ) |  |  | 23,503 |  |  |  | (49,980 | ) |  |  | (137 | ) |  |  | (96,303 | )
Schedule of reconciliation between the income tax expense recognized in profit or loss |
Schedule of reconciliation between the income tax expense recognized in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
|  | 12.31.22 |  |  | 12.31.21 |  |  | 12.31.20 |
Loss for the year before taxes |  |  | (2,634 | ) |  |  | (11,122 | ) |  |  | (62,489 | )
Applicable tax rate |  |  | 35 | % |  |  | 35 | % |  |  | 30 | %
Result for the year at the tax rate |  |  | 922 |  |  |  | 3,893 |  |  |  | 18,747 |
Gain (loss) on net monetary position |  |  | 6,013 |  |  |  | (6,541 | ) |  |  | (3,935 | )
Adjustment effect on tax inflation |  |  | (21,929 | ) |  |  | (13,581 | ) |  |  | (6,539 | )
Non-taxable income |  |  | (23 | ) |  |  | (105 | ) |  |  | (123 | )
Difference between provision and tax return |  |  | 183 |  |  |  | 436 |  |  |  | (179 | )
Change in the income tax rate |  |  | — |  |  |  | (14,557 | ) |  |  | 2,501 |
Income tax expense |  |  | (14,834 | ) |  |  | (30,455 | ) |  |  | 10,472 |
Schedule of income tax provisions |
Schedule of income tax provisions |  |  |  |  |  |  |  |
|  | 12.31.22 |  |  | 12.31.21 |
Current |  |  |  |  |  |
Provision of income tax payable |  |  | — |  |  |  | 3,977 |
Tax withholdings |  |  | — |  |  |  | (1,535 | )
Total current |  |  | — |  |  |  | 2,442 |

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