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Tax credit and other receivables/Other payables (Tables)

12 Months Ended

Dec. 31, 2023

Major components of tax expense (income) [abstract]

Summary Of Tax Credit And Other Receivables Payables

A. Tax credit and other receivables/Other payables


(In thousand Euros)		December 31, 2023				December 31, 2022
VAT receivable			3,800				10,091
Government grants receivable			3,200				4,049
Income tax credit receivable (short term)			1,258				706
Income tax credit receivable (long term)			6,056				6,629
Other tax receivable			171				—
Tax credit and other receivables			14,485				21,475


(In thousand Euros)		December 31, 2023				December 31, 2022
VAT payable			2,741				2,585
Current income tax liability			—				1,186
Social Security payable			1,372				1,328
Personal Income Tax payable			2,096				1,906
Deferred tax liabilities			9,347				1,388
Deferred tax liabilities and other payables			15,556				8,393

Summary Of Income Tax Credit RecognizedIn Profit Loss

B. Amounts recognized in profit or loss


		Year ended December 31,
(In thousand Euros)		2023				2022				2021
Loss before Tax / Profit			(112,774	)			(67,726	)			(225,584	)
Tax income (at 25%)			28,150				16,932				56,396
Unrecognized deferred tax assets on tax losses and temporary differences			(28,150	)			(16,932	)			(56,396	)
R&D tax credits			(685	)			(5,468	)			(1,666	)
Amortization of intangible assets identified			—				—				(10	)
Tax expense/(credit)			(18	)			542				(131	)
Income tax credit			(703	)			(4,926	)			(1,807	)

Summary Of Information About Offset Of Unrecognized Tax losses

At December 31, details of unrecognized tax losses to be offset in the future are as follows the tax losses:


(In thousand Euros)		December 31, 2023				December 31, 2022
2015			47				47
2016			439				439
2017			56				56
2018			1,579				1,579
2019			3,318				3,318
2020			9,025				9,025
2021			122,456				122,456
2022			3,167				3,167
2023			42,480				—
Total			182,567				140,087