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Income tax and deferred tax (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of income tax expense |
Schedule of income tax expense |  |  |  |  |  |
|  | 12.31.23 |  | 12.31.22 |  | 12.31.21
Deferred tax |  | (133,382) |  | (46,757) |  | (38,478)
Change in the income tax rate |  | - |  | - |  | (45,332)
Current tax |  | - |  | - |  | (12,388)
Difference between provision and tax return |  | (427) |  | 570 |  | 1,358
Income tax expense |  | (133,809) |  | (46,187) |  | (94,840)
Schedule of analysis of deferred tax assets and liabilities |
Schedule of analysis of deferred tax assets and liabilities |  |  |  |  |  |  |  |  |
| 12.31.22 |  | Result from exposure to inflation |  | Charged to Profit and loss |  | Charged to Other comprenhen- sive income / Equity |  | 12.31.23
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward (1) | 51,511 |  | (34,970) |  | 9,939 |  | - |  | 26,480
Trade receivables and other receivables | 4,474 |  | (3,037) |  | 997 |  | - |  | 2,434
Trade payables and other payables | 5,322 |  | (3,613) |  | 5,278 |  | - |  | 6,987
Salaries and social security taxes payable | 2,435 |  | (1,653) |  | 1,216 |  | (10) | (*) | 1,988
Benefit plans | 629 |  | (427) |  | (1) |  | 507 |  | 708
Tax liabilities | 134 |  | (91) |  | 61 |  | - |  | 104
Provisions | 7,053 |  | (4,788) |  | 2,225 |  | - |  | 4,490
Deferred tax asset | 71,558 |  | (48,579) |  | 19,715 |  | 497 |  | 43,191
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (357,251) |  | 242,531 |  | (295,107) |  | - |  | (409,827)
Financial assets at fair value through profit or loss | (5,466) |  | 3,711 |  | (15,487) |  | - |  | (17,242)
Borrowings | (616) |  | 418 |  | 185 |  | - |  | (13)
Tax inflation adjustment | (53,609) |  | 36,394 |  | (77,590) |  | - |  | (94,805)
Deferred tax liability | (416,942) |  | 283,054 |  | (387,999) |  | - |  | (521,887)
Net deferred tax liability | (345,384) |  | 234,475 |  | (368,284) |  | 497 |  | (478,696)
| 12.31.21 |  | Result from exposure to inflation |  | Charged to Profit and loss |  | Charged to Other comprenhen- sive income / Equity |  | 12.31.22
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward (1) | - |  | - |  | 51,511 |  | - |  | 51,511
Trade receivables and other receivables | 13,546 |  | (6,593) |  | (2,479) |  | - |  | 4,474
Trade payables and other payables | 7,287 |  | (3,547) |  | 1,582 |  | - |  | 5,322
Salaries and social security taxes payable | 3,229 |  | (1,573) |  | 789 |  | (10) | (*) | 2,435
Benefit plans | 106 |  | (53) |  | (137) |  | 713 |  | 629
Tax liabilities | 153 |  | (75) |  | 56 |  | - |  | 134
Provisions | 9,803 |  | (4,771) |  | 2,021 |  | - |  | 7,053
Deferred tax asset | 34,124 |  | (16,612) |  | 53,343 |  | 703 |  | 71,558
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (309,280) |  | 150,505 |  | (198,476) |  | - |  | (357,251)
Financial assets at fair value through profit or loss | (2,320) |  | 1,130 |  | (4,276) |  | - |  | (5,466)
Borrowings | (6) |  | 3 |  | (613) |  | - |  | (616)
Tax inflation adjustment | (22,418) |  | 10,909 |  | (42,100) |  | - |  | (53,609)
Deferred tax liability | (334,024) |  | 162,547 |  | (245,465) |  | - |  | (416,942)
Net deferred tax liability | (299,900) |  | 145,935 |  | (192,122) |  | 703 |  | (345,384)
(*) |  | Note 24 – The Company’s Share-based Compensation Plan
| (1) | The accumulated tax losses and the years in which they become statute-barred are as follow:
Schedule of accumulated tax losses |
Schedule of accumulated tax losses |  |  |  |
Tax loss - Year of origin |  | Nominal value |  | Year of prescription
2022 |  | 45,418 |  | 2027
2023 |  | 30,239 |  | 2028
|  | 75,657 |  |
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 |  |  |  |  |  |
|  | 12.31.23 |  | 12.31.22 |  | 12.31.21
Income (loss) for the year before taxes |  | 182,180 |  | (8,211) |  | (34,635)
Applicable tax rate |  | 35% |  | 35% |  | 35%
Result for the year at the tax rate |  | (63,763) |  | 2,874 |  | 12,122
Gain (loss) on net monetary position |  | 59,413 |  | 18,725 |  | (20,368)
Adjustment effect on tax inflation |  | (128,994) |  | (68,289) |  | (42,293)
Non-taxable income |  | (38) |  | (67) |  | (327)
Difference between provision and tax return |  | (427) |  | 570 |  | 1,358
Change in the income tax rate |  | - |  | - |  | (45,332)
Income tax expense |  | (133,809) |  | (46,187) |  | (94,840)

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