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Income taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Income taxes  
Schedule of information about income taxes
(€ million)
2022

2021

2020
Current taxes: 
 

 

 
- Italian subsidiaries 
1,920

439

199
- subsidiaries of the Exploration & Production segment - outside Italy
7,027

3,609

1,517
- other subsidiaries - outside Italy
944

157

84
 
9,891

4,205

1,800
Net deferred taxes: 
 

 

 
- Italian subsidiaries 
 (2,191 )
 (45 )
672
- subsidiaries of the Exploration & Production segment - outside Italy
713

552

73
- other subsidiaries - outside Italy
 (325 )
133

105
 
 (1,803 )
640

850
 
8,088

4,845

2,650
Schedule of detailed information about the reconciliation between the statutory tax charge and the effective tax charge

The reconciliation between the statutory tax charge calculated by applying the Italian statutory tax rate of 24% (same amount in 2021 and 2020) and the effective tax charge is the following:

(€ million)
2022

2021

2020
Profit (loss) before taxation
22,049

10,685

 (5,978 )
Tax rate (IRES) (%)
24.0

24.0

24.0
Statutory corporation tax charge (credit) on profit or loss
5,292

2,564

 (1,435 )
Increase (decrease) resulting from:
 

 

 
- higher tax charges related to subsidiaries outside Italy
3,388

2,301

1,980
- extraordinary contributions for Italian companies in energy sector
1,971

 

 
- impact pursuant to foreign tax effects of italian entities
66

108

108
- effect of the valuation of the investments under the equity method
50

180

97
- effect due to the tax regime provided for intercompany dividends
11

54

96
- Italian regional income tax (IRAP)
 (18 )
140

107
- tax effects related to previous years
 (19 )
52

 (30 )
- effect of reversals (impairments) of deferred tax assets
(241 )





- impact pursuant to (reversal) impairment of deferred tax assets
 (2,087 )
 (666 )
1,785
- other adjustments
 (325 )
112

 (58 )
 
2,796

2,281

4,085
Effective tax charge
8,088

4,845

2,650