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Income tax and deferred tax | 12 Months Ended
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Dec. 31, 2022
Income Tax And Deferred Tax |
Income tax and deferred tax |
| Note | 32 | Income tax and deferred tax
The breakdown of income tax, determined in accordance with the provisions of IAS 12 is as follows:
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 |
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; and (ii) the effect of applying the deferred tax method on the temporary differences arising from the valuation of assets and liabilities for accounting and tax purposes. The breakdown of deferred tax assets and liabilities is as follows:
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 | )
The reconciliation between the income tax expense recognized in profit or loss and the amount that would result from applying the applicable tax rate to the accounting loss before taxes, is as follows:
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 |
The income tax payable, net of withholdings is detailed below.
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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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS12_g79-88__IAS12_g79-88_TI -URIDate 2022-03-24 + Details
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