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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2023
INCOME TAX |
Summary of reconciliation between the tax charge to income result from applying current tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021 |
Income before taxes |  | 86,392,744 | ​ | (26,835,992) |  | (8,834,826) |
Tax rate |  | 35 | % | 34 | % | 28 | %
Income for the year at tax rate |  | 30,121,478 | ​ | (9,238,345) | ​ | (2,429,768) | ​
Permanent differences at tax rate: |  | ​ | ​ | ​ |  | ​ |
Contribution SGR (Mutual Guarantee Societies) |  | (42,000) | ​ | (585,418) |  | (1,751,560) |
Tax inflation adjustment |  | 2,918,227 | ​ | (6,811,432) | ​ | 679,484 | ​
Income tax return |  | (463,742) | ​ | 108,563 | ​ | 160,725 | ​
Effect of tax rate change on deferred tax | ​ | 579,705 | ​ | 5,332,012 | ​ | 4,620,424 | ​
Non-deductible results |  | 1,621,267 | ​ | 30,542 | ​ | 418,617 | ​
Income tax |  | 34,734,935 | ​ | (11,164,078) |  | 1,697,922 |
Summary of net position of deferred tax | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Deferred tax assets |  | 12,960,099 |  | 37,997,568
Deferred tax liability |  | (1,614,907) |  | (565,339)
Net assets by deferred tax |  | 11,345,192 |  | 37,432,229
​ | ​ | ​ | ​ | ​
Deferred taxes to be recovered in more than 12 months |  | 10,756,236 |  | 31,134,571
Deferred taxes to be recovered in 12 months |  | 2,203,863 |  | 6,862,997
Subtotal – Deferred tax assets |  | 12,960,099 |  | 37,997,568
Deferred taxes to be paid in more than 12 months |  | (2,243,528) |  | (2,522,912)
Deferred taxes to be paid in 12 months |  | 628,621 |  | 1,957,573
Subtotal – Deferred tax liabilities |  | (1,614,907) |  | (565,339)
Total Net Assets by deferred Tax |  | 11,345,192 |  | 37,432,229
Summary of deferred tax assets / (liabilities) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2022 | ​ | to Income/OCI | ​ | 12/31/2023
Intangible assets |  | (8,636,673) |  | (2,980) |  | (8,639,653)
Loan Loss Reserves |  | 6,075,520 |  | (601,285) |  | 5,474,235
Property, plant and equipment |  | (8,082,143) |  | 3,838,308 |  | (4,243,835)
Foreign Currency |  | (316,325) |  | — |  | (316,325)
Tax Loss Carry Forward |  | 37,682,645 |  | (35,452,634) |  | 2,230,011
Inflation adjustment credit | ​ | 8,778,249 | ​ | (3,598,498) | ​ | 5,179,751
Provisions | ​ | 1,666,178 | ​ | 3,035,018 | ​ | 4,701,196
Others |  | 264,778 |  | 6,695,034 |  | 6,959,812
Total |  | 37,432,229 |  | (26,087,037) |  | 11,345,192
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2021 | ​ | to Income | ​ | 12/31/2022
Intangible assets |  | (8,835,482) | ​ | 198,809 |  | (8,636,673)
Loan Loss Reserves |  | 9,171,961 | ​ | (3,096,441) |  | 6,075,520
Property, plant and equipment |  | (24,196,860) | ​ | 16,114,717 |  | (8,082,143)
Foreign Currency |  | (316,325) | ​ | — |  | (316,325)
Tax Loss Carry Forward |  | 23,909,997 | ​ | 13,772,648 |  | 37,682,645
Inflation adjustment credit | ​ | 11,955,927 | ​ | (3,177,678) | ​ | 8,778,249
Provisions | ​ | 1,844,910 | ​ | (178,732) | ​ | 1,666,178
Others |  | 5,714,651 | ​ | (5,449,873) |  | 264,778
Total |  | 19,248,779 |  | 18,183,450 |  | 37,432,229
Summary of loss carryforward | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023
Year of generation | ​ | Amount | ​ | Expiration Date | ​ | Deferred Tax Assets
2020 | ​ | 5,961 | ​ | 2025 | ​ | 2,086
2021 | ​ | 39,548 | ​ | 2026 | ​ | 13,842
2022 | ​ | 5,812,640 | ​ | 2027 | ​ | 2,034,424
2023 | ​ | 513,313 | ​ | 2028 | ​ | 179,659
Total | ​ | 6,371,461 | ​ | ​ | ​ | 2,230,011
​

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