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Income tax and social contribution | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Disclosure of income tax [text block] | Income tax and social contribution (a) Breakdown of expense
|  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Current income tax and social contribution |  | (63,725) |  |  | (78,999) |  |  | (35,806) |
Deferred income tax and social contribution |  | (4,297) |  |  | (12,866) |  |  | (9,104) |
Income tax and social contribution expense |  | (68,022) |  |  | (91,865) |  |  | (44,910) |
(b) Reconciliation of income tax and social contribution expenses
|  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Income before income tax and social contribution |  | 126,781 |  |  | 109,041 |  |  | 232,785 |
Tax calculated based on current rates - 34% |  | (43,106) |  |  | (37,074) |  |  | (79,147) |
Reconciliation: |  |  |  |  |  |
Equity in net income of subsidiaries |  | — |  |  | — |  |  | 10,671 |
Recognition of deferred tax loss asset |  | 10,091 |  |  | — |  |  | (16,434) |
Permanent difference adjustments in other jurisdictions |  | 27,406 |  |  | (45,742) |  |  | 18,212 |
Adjustment in Tax regime Differences |  | (13,508) |  |  | (25,414) |  |  | (13,115) |
Other adjustments in temporary and permanent differences |  | (48,905) |  |  | 16,365 |  |  | 34,903 |
Income tax and social contribution |  | (68,022) |  |  | (91,865) |  |  | (44,910) |
(c) Deferred income tax and social contribution The Company records deferred income tax and social contribution payable and receivable to the extent of their realization, to reflect the future tax effects on temporary differences between the tax bases of assets and liabilities and their respective book values, as well as a tax loss and negative social contribution basis, calculated at the combined tax rate of 34%, as well as demonstrating the basis for constituting the deferred income tax and social contribution payable, constituted taking into consideration the existing obligations in other jurisdictions, stated separately in assets and liabilities due to the fact that they are distinct tax authorities, as follows:
|  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Tax bases - Assets |  |  |  |  |  |
Tax loss and negative basis |  | 46,298 |  |  | 12,245 |  |  | 25,304 |
Temporary differences in another jurisdiction |  | 82,819 |  |  | 72,460 |  |  | 25,770 |
Provisions - temporary differences |  | (5,491) |  |  | — |  |  | 23,692 |
|  | 123,626 |  |  | 84,705 |  |  | 74,766 |
Income tax - 25% |  | 30,907 |  |  | 21,177 |  |  | 18,692 |
Social contribution - 9% |  | 11,126 |  |  | 7,623 |  |  | 6,728 |
Income tax and social contribution - assets |  | 42,033 |  |  | 28,800 |  |  | 25,420 |
|  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Tax bases - Liabilities |  |  |  |  |  |
Provisions - temporary differences |  | (232,119) |  |  | (163,257) |  |  | (124,671) |
Temporary differences in another jurisdiction |  | (477,287) |  |  | (389,047) |  |  | (436,602) |
|  | (709,406) |  |  | (552,304) |  |  | (561,273) |
Income tax – 25% |  | (177,350) |  |  | (138,077) |  |  | (140,318) |
Social contribution - 9% |  | (63,848) |  |  | (49,707) |  |  | (50,515) |
Income tax and social contribution - liabilities |  | (241,198) |  |  | (187,784) |  |  | (190,833) |
(d) Changes in deferred income tax and social contribution
|  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Changes |  |  |  |  |  |
Opening balance - assets, net of liabilities |  | (158,984) |  |  | (165,413) |  |  | (24,417) |
Realization to statement of income |  | (4,297) |  |  | (12,866) |  |  | (9,104) |
Other changes |  | (35,884) |  |  | 19,295 |  |  | (131,892) |
Closing balance - assets, net of liabilities |  | (199,165) |  |  | (158,984) |  |  | (165,413) |
(e) Realization of deferred income tax and social contribution
Realization per annum |  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
2024 |  | — |  |  | 5,760 |  |  | 6,355 |
2025 |  | 8,407 |  |  | 5,760 |  |  | 6,355 |
2026 |  | 8,407 |  |  | 5,760 |  |  | 6,355 |
2027 |  | 8,407 |  |  | 5,760 |  |  | 6,355 |
2028 |  | 8,407 |  |  | 5,760 |  |  | — |
More 2029 |  | 8,405 |  |  | — |  |  | — |
|  | 42,033 |  |  | 28,800 |  |  | 25,420 |

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