XML 49 R30.htm IDEA: XBRL DOCUMENT v3.25.2
Income tax and social contribution
 12 Months Ended
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, 2024December 31, 2023December 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, 2024December 31, 2023December 31, 2022
Income before income tax and social contribution126,781 109,041 232,785 
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 asset10,091 — (16,434)
Permanent difference adjustments in other jurisdictions27,406 (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, 2024December 31, 2023December 31, 2022
Tax bases - Assets
Tax loss and negative basis46,298 12,245 25,304 
Temporary differences in another jurisdiction82,819 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 - assets42,033 28,800 25,420 
December 31, 2024December 31, 2023December 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, 2024December 31, 2023December 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 annumDecember 31, 2024December 31, 2023December 31, 2022
2024— 5,760 6,355 
20258,407 5,760 6,355 
20268,407 5,760 6,355 
20278,407 5,760 6,355 
20288,407 5,760 — 
More 20298,405 — — 
42,033 28,800 25,420