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Income tax and deferred tax (Tables)
 12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
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
                 
  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
       
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
           
    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)