v3.8.0.1

Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax [Abstract] |
Analysis of deferred tax assets and liabilities | As of December 31, 2017, and 2016, the analysis of deferred tax assets and deferred tax liabilities is as follows:
Deferred tax assets |  | Balance as of December 31, |
Concept |  | 2017 |  |  | 2016 |
Net tax credits for operating losses carryforwards |  |  | 71,219 |  |  |  | 102,804 |
Temporary differences derivatives financial instruments |  |  | 93,719 |  |  |  | 99,930 |
Other temporary differences |  |  | 198 |  |  |  | 157 |
Total deferred tax assets |  |  | 165,136 |  |  |  | 202,891 |
Deferred tax liabilities |  | Balance as of December 31, |
Concept |  | 2017 |  |  | 2016 |
Temporary differences tax/book amortization |  |  | 113,432 |  |  |  | 28,810 |
Other temporary differences tax/book value of contracted concessional assets |  |  | 66,247 |  |  |  | 61,818 |
Other temporary differences |  |  | 6,904 |  |  |  | 4,409 |
Total deferred tax liabilities |  |  | 186,583 |  |  |  | 95,037 |
Movements in deferred tax assets and liabilities | The movements in deferred tax assets and liabilities during the years ended December 31, 2017 and 2016 were as follows:
Deferred tax assets |  | Amount |
As of January 1, 2016 |  |  | 191,314 |
Increase/decrease through the consolidated income statement |  |  | 16,033 |
Increase/decrease through other consolidated comprehensive income (equity) |  |  | (5,701 | )
Other movements |  |  | 1,245 |
As of December 31, 2016 |  |  | 202,891 |
Increase/decrease through the consolidated income statement |  |  | (31,421 | )
Increase/decrease through other consolidated comprehensive income (equity) |  |  | (13,312 | )
Other movements |  |  | 6,978 |
As of December 31, 2017 |  |  | 165,136 |
Deferred tax liabilities |  | Amount |
As of January 1, 2016 |  |  | 79,654 |
Increase/decrease through the consolidated income statement |  |  | 16,681 |
Increase/decrease through other consolidated comprehensive income (equity) |  |  | (62 | )
Other movements |  |  | (1,236 | )
As of December 31, 2016 |  |  | 95,037 |
Increase/decrease through the consolidated income statement |  |  | 86,418 |
Increase/decrease through other consolidated comprehensive income (equity) |  |  | - |
Other movements |  |  | 5,128 |
As of December 31, 2017 |  |  | 186,583 |
Income tax benefit/(expense) | Details for income tax for the years ended December 31, 2017, 2016 and 2015 are as follows:
|  | For the twelve-month period ended December 31, |
Item |  | 2017 |  |  | 2016 |  |  | 2015 |
Current tax |  |  | (1,998 | ) |  |  | (1,018 | ) |  |  | (2,182 | )
Deferred tax |  |  | (117,839 | ) |  |  | (648 | ) |  |  | (21,608 | )
- relating to the origination and reversal of temporary differences |  |  | (98,508 | ) |  |  | (648 | ) |  |  | (22,492 | )
- relating to changes in tax rates |  |  | (19,331 | ) |  |  | - |  |  |  | 884 |
Total income tax benefit/(expense) |  |  | (119,837 | ) |  |  | (1,666 | ) |  |  | (23,790 | )
Effective income tax rate reconciliation | The reconciliation between the theoretical income tax resulting from applying an average statutory tax rate to income/(loss) before income tax and the actual income tax expense recognized in the consolidated income statements for the years ended December 31, 2017, 2016 and 2015, are as follows:
|  | For the year ended December 31, |
Concept |  | 2017 |  |  | 2016 |  |  | 2015 |
Consolidated income / (loss) before taxes |  |  | 14,950 |  |  |  | 3,333 |  |  |  | (174,396 | )
Average statutory tax rate |  |  | 30 | % |  |  | 30 | % |  |  | 30 | %
Corporate income tax at average statutory tax rate |  |  | (4,485 | ) |  |  | (1,000 | ) |  |  | 52,319 |
Income tax of associates, net |  |  | 1,765 |  |  |  | 2,110 |  |  |  | 2,341 |
Differences in foreign tax rates |  |  | 3,304 |  |  |  | (4,930 | ) |  |  | (2,389 | )
Permanent differences |  |  | 19,324 |  |  |  | 11,121 |  |  |  | (19,456 | )
Incentives, deductions, and unrecognized tax losses carryforwards |  |  | (20,994 | ) |  |  | (11,110 | ) |  |  | (58,039 | )
Change in corporate income tax |  |  | (19,331 | ) |  |  | - |  |  |  | 884 |
U.S. Internal Revenue Code Section 382 |  |  | (96,328 | ) |  |  | - |  |  |  | - |
Other non-taxable income/(expense) |  |  | (3,092 | ) |  |  | 2,143 |  |  |  | 550 |
Corporate income tax |  |  | (119,837 | ) |  |  | (1,666 | ) |  |  | (23,790 | )

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