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v3.25.1

Current and deferred income tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Current And Deferred Income Tax |
Schedule of reconciliation of income tax (expense) benefit |
Schedule of reconciliation of income tax (expense) benefit |  |  |
| 2024 | 2023 | 2022
(Loss) income before income tax | (71,851) | (296,084) | 227,971
Luxembourg statutory income tax rate | 24.94% | 24.94% | 24.94%
Expected income tax benefit (expense) at statutory rate | 17,920 | 73,843 | (56,856)
ICMS tax incentives permanent difference | - | 10,995 | 19,277
Tax effects of translation of non-monetary assets/liabilities to functional currency | (1,323) | 13,686 | 6,279
Withholding tax on dividends paid by subsidiaries | - | - | (5,263)
Impairment loss of goodwill | - | (12,585) | (18,247)
Special mining levy and special mining tax | (7,868) | (5,366) | (13,321)
Difference in tax rate of subsidiaries outside Luxembourg | 12,591 | 24,665 | (10,373)
Tax voluntary disclosure – VAT matters (i) | (2,403) | (29,548) | -
Unrecognized deferred tax on net operating losses (ii) | (25,515) | (52,091) | (66,069)
Adjustment to uncertain income tax (iii) | (94,764) | (5,194) | (3,866)
Other permanent tax differences | (14,194) | (14,131) | (2,544)
Income tax (expense) benefit | (115,556) | 4,274 | (150,983)
Current | (205,674) | (80,935) | (150,735)
Deferred | 90,118 | 85,209 | (248)
Income tax (expense) benefit | (115,556) | 4,274 | (150,983)
Schedule of analysis of deferred income tax assets and liabilities |
Schedule of analysis of deferred income tax assets and liabilities |  |  |  |
|  | 2024 |  | 2023
Tax credits on net operating losses |  | 242,278 |  | 228,283
Tax credits on temporary differences |  |  |  |
Environmental liabilities |  | 10,847 |  | 18,407
Asset retirement obligations |  | 22,498 |  | 25,492
Inventory provisions |  | 10,903 |  | 10,850
Tax, labor and civil provisions |  | 7,886 |  | 9,588
Provision for employee benefits |  | 5,196 |  | 7,319
Revaluation of derivative financial instruments |  | 36 |  | 111
Others |  | 10,773 |  | 16,938
Tax debits on temporary differences |  |  |  |
Depreciation, amortization and asset impairment |  | (70,985) |  | (29,612)
Added value of assets |  | (131,663) |  | (148,798)
Foreign exchange gains |  | 14,222 |  | (26,766)
Capitalized interest |  | (17,054) |  | (23,060)
Others |  | (585) |  | (20,085)
|  | 104,352 |  | 68,667
Deferred income tax assets |  | 236,887 |  | 235,073
Deferred income tax liabilities |  | (132,535) |  | (166,406)
|  | 104,352 |  | 68,667
Schedule of effects of deferred tax on income statement and other comprehensive income |
Schedule of effects of deferred tax on income statement and other comprehensive income |  |  |
| 2024 | 2023 | 2022
Balance at the beginning of the year | 68,667 | (24,886) | (37,277)
Effect on loss for the year | 90,118 | 85,209 | (248)
Effect on other comprehensive income – Fair value adjustment | 981 | (1,269) | 998
Effect on other comprehensive income – hedge accounting | 535 | 198 | (178)
Effect on other comprehensive income – Translation effect included in cumulative translation adjustment | (50,565) | 9,415 | 8,481
Derecognition of Nexa's share of Enercan's deferred income taxes | - | - | 3,338
Divestments – note 1 (a) | (3,348) | - | -
Others | (2,036) | - | -
Balance at the end of the year | 104,352 | 68,667 | (24,886)

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