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Note 22 - Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Note 22 - Deferred tax assets and liabilities |
Disclosure of deferred tax assets and liabilities [text block] | Deferred tax liabilities
| Fixed assets |  |  | Inventories |  |  | Intangible assets and other |  |  | Total |
At the beginning of the year | 575,667 |  |  | 43,532 |  |  | 114,542 |  |  | 733,741 |
Translation differences | 41 |  |  | 113 |  |  | 397 |  |  | 551 |
Increase due to business combinations (*) | 4,175 |  |  | 7,563 |  |  | 5,498 |  |  | 17,236 |
Charged to other comprehensive income | - |  |  | - |  |  | 138 |  |  | 138 |
Income statement charge | 38,991 |  |  | 63,127 |  |  | 39,627 |  |  | 141,745 |
At December 31, 2023 | 618,874 |  |  | 114,335 |  |  | 160,202 |  |  | 893,411 |
| Fixed assets |  |  | Inventories |  |  | Intangible assets and other |  |  | Total |
At the beginning of the year | 669,830 |  |  | 27,508 |  |  | 104,346 |  |  | 801,684 |
Translation differences | (64 | ) |  | 15 |  |  | 600 |  |  | 551 |
Charged to other comprehensive income | - |  |  | - |  |  | 1,719 |  |  | 1,719 |
Income statement (credit) / charge | (94,099 | ) |  | 16,009 |  |  | 7,877 |  |  | (70,213 | )
At December 31, 2022 | 575,667 |  |  | 43,532 |  |  | 114,542 |  |  | 733,741 |
Deferred tax assets
| Provisions and allowances |  |  | Inventories |  |  | Tax losses |  |  | Other |  |  | Total |
At the beginning of the year | (25,817 | ) |  | (180,152 | ) |  | (310,589 | ) |  | (156,984 | ) |  | (673,542 | )
Translation differences | (6 | ) |  | (24 | ) |  | 1 |  |  | (611 | ) |  | (640 | )
Increase due to business combinations (*) | (1,374 | ) |  | (223 | ) |  | (1,875 | ) |  | (35,941 | ) |  | (39,413 | )
Charged to other comprehensive income | - |  |  | - |  |  | - |  |  | (2,342 | ) |  | (2,342 | )
Income statement (credit) / charge | (4,314 | ) |  | (18,620 | ) |  | (322,431 | ) |  | 9,881 |  |  | (335,484 | )
At December 31, 2023 | (31,511 | ) |  | (199,019 | ) |  | (634,894 | ) |  | (185,997 | ) |  | (1,051,421 | )
| Provisions and allowances |  |  | Inventories |  |  | Tax losses |  |  | Other |  |  | Total |
At the beginning of the year | (25,083 | ) |  | (85,037 | ) |  | (485,763 | ) |  | (176,627 | ) |  | (772,510 | )
Translation differences | (345 | ) |  | 114 |  |  | 747 |  |  | (245 | ) |  | 271 |
Charged to other comprehensive income | - |  |  | - |  |  | - |  |  | 954 |  |  | 954 |
Income statement charge / (credit) | (389 | ) |  | (95,229 | ) |  | 174,427 |  |  | 18,934 |  |  | 97,743 |
At December 31, 2022 | (25,817 | ) |  | (180,152 | ) |  | (310,589 | ) |  | (156,984 | ) |  | (673,542 | )
(*) Related to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions. For more information see note 3 4.
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
| Year ended December 31, |
| 2023 |  |  | 2022 |
Deferred tax assets to be recovered after 12 months | (655,415 | ) |  | (171,717 | )
Deferred tax liabilities to be settled after 12 months | 689,976 |  |  | 688,124 |
Deferred tax [text block] |
| Year ended December 31, |
| 2023 |  |  | 2022 |
Deferred tax assets | (789,615 | ) |  | (208,870 | )
Deferred tax liabilities | 631,605 |  |  | 269,069 |
| (158,010 | ) |  | 60,199 |
| Year ended December 31, |
| 2023 |  |  | 2022 |
At the beginning of the year | 60,199 |  |  | 29,174 |
Translation differences | (89 | ) |  | 822 |
Increase due to business combinations (*) | (22,177 | ) |  | - |
Charged to other comprehensive income | (2,204 | ) |  | 2,673 |
Income statement (credit) / charge | (193,739 | ) |  | 27,530 |
At the end of the year | (158,010 | ) |  | 60,199 |
(*) Related to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions. For more information see note 34.

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