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Note 22 - Deferred tax assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2024

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	618,874			114,335			160,202			893,411
Translation differences	(194	)		(72	)		(174	)		(440	)
Changes due to business combinations (*)	1,223			-			2,033			3,256
Charged to other comprehensive income	-			-			(904	)		(904	)
Income statement credit	(51,265	)		(39,033	)		(46,940	)		(137,238	)
At December 31, 2024	568,638			75,230			114,217			758,085

	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

(*) For the year 2024, related to Mattr’s pipe coating business unit acquisition. For more information see note 34.

(**) For the year 2023, related to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.

Deferred tax assets

	Provisions and allowances			Inventories			Tax losses			Other			Total
At the beginning of the year	31,511			199,019			634,894			185,997			1,051,421
Translation differences	(22	)		(277	)		(76	)		(829	)		(1,204	)
Changes due to business combinations (*)	-			88			(414	)		1,821			1,495
Charged to other comprehensive income	-			-			(2,006	)		885			(1,121	)
Income statement credit / (charge)	24,436			(44,915	)		82,400			(27,070	)		34,851
At December 31, 2024	55,925			153,915			714,798			160,804			1,085,442

	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

(*) For the year 2024, related to Mattr’s pipe coating business unit acquisition. For more information see note 34.

(**) For the year 2023, related to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.

Disclosure of temporary difference, unused tax losses and unused tax credits [text block]

	Year ended December 31,
	2024			2023
Deferred tax assets to be recovered after 12 months	755,743			655,415
Deferred tax liabilities to be settled after 12 months	696,693			689,976

Deferred tax [text block]

	Year ended December 31,
	2024			2023
Deferred tax assets	831,298			789,615
Deferred tax liabilities	503,941			631,605
	327,357			158,010

The movement in the net deferred income tax asset / (liability) account is as follows:

	Year ended December 31,
	2024			2023
At the beginning of the year	158,010			(60,199	)
Translation differences	(764	)		89
Changes due to business combinations (*)	(1,761	)		22,177
Charged to other comprehensive income	(217	)		2,204
Income statement credit	172,089			193,739
At the end of the year	327,357			158,010

^(*) For the year 2024, related to Mattr’s pipe coating business unit acquisitions. For more information see note 34.

For the year 2023, related to the GPC, Isoplus anticorrosion coating division and Mattr’s pipe coating business unit acquisitions.

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