v3.10.0.1

Income Tax (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Income Tax [Abstract] |
Analysis of deferred tax assets and liabilities | As of December 31, 2018, and 2017, the analysis of deferred tax assets and deferred tax liabilities is as follows:
Deferred tax assets |  | Balance as of December 31, |
Concept |  | 2018 |  |  | 2017 |
Net tax credits for operating losses carryforwards |  |  | 55,835 |  |  |  | 71,219 |
Temporary differences derivatives financial instruments |  |  | 79,865 |  |  |  | 93,719 |
Other temporary differences |  |  | 366 |  |  |  | 198 |
Total deferred tax assets |  |  | 136,066 |  |  |  | 165,136 |
Deferred tax liabilities reversals are also considered in these projections, as well as any limitation established by tax regulations in force in each tax jurisdiction.
Deferred tax liabilities |  | Balance as of December 31, |
Concept |  | 2018 |  |  | 2017 |
Temporary differences tax/book amortization |  |  | 126,792 |  |  |  | 113,432 |
Other temporary differences tax/book value of contracted concessional assets |  |  | 73,793 |  |  |  | 66,247 |
Other temporary differences |  |  | 10,415 |  |  |  | 6,904 |
Total deferred tax liabilities |  |  | 211,000 |  |  |  | 186,583 |
Movements in deferred tax assets and liabilities | The movements in deferred tax assets and liabilities during the years ended December 31, 2018 and 2017 were as follows:
Deferred tax assets |  | Amount |
As of January 1, 2017 |  |  | 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 |
First application of IFRS 9 as of December 31, 2017 (Note 2) |  |  | 11,811 |
Increase/(decrease) through the consolidated income statement |  |  | (24,195 | )
Increase/(decrease) through other consolidated comprehensive income (equity) |  |  | (10,685 | )
Other movements |  |  | (6,001 | )
As of December 31, 2018 |  |  | 136,066 |
Deferred tax liabilities |  | Amount |
As of January 1, 2017 |  |  | 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 |
First application of IFRS 9 as of December 31, 2017 (Note 2) |  |  | 8,849 |
Increase/(decrease) through the consolidated income statement |  |  | 17,996 |
Increase/(decrease) through other consolidated comprehensive income (equity) |  |  | - |
Change in the scope of the consolidated financial statements (Note 5) |  |  | 590 |
Other movements |  |  | (3,018 | )
As of December 31, 2018 |  |  | 211,000 |
Income tax benefit/(expense) | Details for income tax for the years ended December 31, 2018, 2017 and 2016 are as follows:
|  | For the twelve-month period ended December 31, |
Item |  | 2018 |  |  | 2017 |  |  | 2016 |
Current tax |  |  | (468 | ) |  |  | (1,998 | ) |  |  | (1,018 | )
Deferred tax |  |  | (42,191 | ) |  |  | (117,839 | ) |  |  | (648 | )
- relating to the origination and reversal of temporary differences |  |  | (42,191 | ) |  |  | (98,508 | ) |  |  | (648 | )
- relating to changes in tax rates |  |  | - |  |  |  | (19,331 | ) |  |  | - |
Total income tax benefit/(expense) |  |  | (42,659 | ) |  |  | (119,837 | ) |  |  | (1,666 | )
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, 2018, 2017 and 2016, are as follows:
|  | For the year ended December 31, |
Concept |  | 2018 |  |  | 2017 |  |  | 2016 |
Consolidated income / (loss) before taxes |  |  | 97,928 |  |  |  | 14,950 |  |  |  | 3,333 |
Average statutory tax rate |  |  | 30 | % |  |  | 30 | % |  |  | 30 | %
Corporate income tax at average statutory tax rate |  |  | (29,378 | ) |  |  | (4,485 | ) |  |  | (1,000 | )
Income tax of associates, net |  |  | 1,639 |  |  |  | 1,765 |  |  |  | 2,110 |
Differences in foreign tax rates |  |  | 752 |  |  |  | 3,304 |  |  |  | (4,930 | )
Permanent differences |  |  | 5,385 |  |  |  | 19,324 |  |  |  | 11,121 |
Incentives, deductions, and unrecognized tax losses carryforwards |  |  | (22,972 | ) |  |  | (20,994 | ) |  |  | (11,110 | )
Change in corporate income tax |  |  | - |  |  |  | (19,331 | ) |  |  | - |
U.S. Internal Revenue Code Section 382 |  |  | - |  |  |  | (96,328 | ) |  |  | - |
Other non-taxable income/(expense) |  |  | 1,915 |  |  |  | (3,092 | ) |  |  | 2,143 |
Corporate income tax |  |  | (42,659 | ) |  |  | (119,837 | ) |  |  | (1,666 | )

X
- Definition The disclosure of detailed information about the effective income tax rate 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 income statement. + References No definition available. + Details
Name: | aby_DisclosureOfDetailedInformationAboutEffectiveIncomeTaxRateReconciliationExplanatoryTableTextBlock
Namespace Prefix: | aby_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about income tax benefit (expense). + References No definition available. + Details
Name: | aby_DisclosureOfDetailedInformationAboutIncomeTaxBenefitExpenseExplanatoryTableTextBlock
Namespace Prefix: | aby_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration