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Note 22 - Deferred tax assets and liabilities (Tables)

12 Months Ended

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 34.

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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