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INCOME TAX - Reconciliation between the tax rate applied and relevant tax rate (Details) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
INCOME TAX
Income before taxes	$ 86,392,744	$ (26,835,992)	$ (8,834,826)
Tax rate	35.00%	34.00%	28.00%
Income for the year at tax rate	$ (30,121,478)	$ 9,238,345	$ 2,429,768
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)

X

- Definition

The applicable income tax rate.

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The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

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The profit (loss) before tax expense or income. [Refer: Profit (loss)]

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The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to contributions SGR.

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