v3.24.0.1

Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax [Abstract] |
Analysis of deferred tax assets and liabilities | As of December 31, 2023, and 2022, the analysis of deferred tax assets and deferred tax liabilities is as follows:
Deferred tax assets |  | Balance as of December 31, |
From |  | 2023 |  |  | 2022 |
Net operating loss carryforwards (“NOL´s”) |  |  | 478,179 |  |  |  | 442,415 |
Temporary tax non-deductible expenses |  |  | 158,201 |  |  |  | 134,328 |
Derivatives financial instruments |  |  | 6,855 |  |  |  | 3,461 |
Other |  |  | 20,800 |  |  |  | 5,895 |
Total deferred tax assets |  |  | 664,035 |  |  |  | 586,099 |
Deferred tax liabilities |  | Balance as of December 31, |
From |  | 2023 |  |  | 2022 |
Accelerated tax amortization |  |  | 589,111 |  |  |  | 524,363 |
Other difference between tax and book value of assets |  |  | 154,875 |  |  |  | 186,536 |
Derivatives financial instruments |  |  | 12,989 |  |  |  | 19,034 |
Other |  |  | 17,353 |  |  |  | 2,991 |
Total deferred tax liabilities |  |  | 774,328 |  |  |  | 732,924 |
Consolidated balance sheets classifications | After offsetting deferred tax assets and deferred tax liabilities, where applicable, the resulting net amounts presented on the consolidated balance sheet are as follows:
Consolidated balance sheets classifications |  | Balance as of December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets |  |  | 160,995 |  |  |  | 149,656 |
Deferred tax liabilities |  |  | 271,288 |  |  |  | 296,481 |
Net deferred tax liabilities |  |  | 110,293 |  |  |  | 146,825 |
Movements in deferred tax assets and liabilities | The movements in deferred tax assets and liabilities during the years ended December 31, 2023 and 2022 were as follows:
Deferred tax assets |  | Amount |
As of December 31, 2021 |  |  | 172,268 |
Increase/(decrease) through the consolidated profit and loss statement |  |  | 29,197 |
Increase/(decrease) through other consolidated comprehensive income (equity) |  |  | (46,344 | )
Currency translation differences and other |  |  | (5,465 | )
As of December 31, 2022 |  |  | 149,656 |
Increase/(decrease) through the consolidated profit and loss statement |  |  | 7,327 |
Increase/(decrease) through other consolidated comprehensive income (equity) |  |  | 2,207 |
Currency translation differences and other |  |  | 1,805 |
As of December 31, 2023 |  |  | 160,995 |
Deferred tax liabilities |  | Amount |
As of December 31, 2021 |  |  | 308,859 |
Increase/(decrease) through the consolidated profit and loss statement |  |  | (19,864 | )
Increase/(decrease) through other consolidated comprehensive income (equity) |  |  | 17,608 |
Currency translation differences and other |  |  | (10,122 | )
As of December 31, 2022 |  |  | 296,481 |
Increase/(decrease) through the consolidated profit and loss statement |  |  | (27,055 | )
Increase/(decrease) through other consolidated comprehensive income (equity) |  |  | (5,830 | )
Currency translation differences and other |  |  | 7,692 |
As of December 31, 2023 |  |  | 271,288 |
Income tax expense | Details of income tax for the years ended December 31, 2023, 2022 and 2021 are as follows:
|  | For the year ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Current tax |  |  | (35,172 | ) |  |  | (39,372 | ) |  |  | (51,016 | )
Deferred tax |  |  | 34,382 |  |  |  | 49,061 |  |  |  | 14,796 |
- relating to the origination and reversal of temporary differences |  |  | 34,382 |  |  |  | 49,061 |  |  |  | 14,796 |
Total income tax (expense)/income |  |  | (790 | ) |  |  | 9,689 |  |  |  | (36,220 | )
Effective income tax rate reconciliation | The reconciliation between the theoretical income tax resulting from applying an average statutory tax rate to profit/(loss) before income tax and the actual income tax (expense)/income recognized in the consolidated profit and loss statements for the years ended December 31, 2023, 2022, and 2021, is as follows:
|  | For the year ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Consolidated profit/(loss) before taxes |  |  | 37,238 |  |  |  | (11,776 | ) |  |  | 25,302 |
Average statutory tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Corporate income tax at average statutory tax rate |  |  | (9,310 | ) |  |  | 2,944 |  |  |  | (6,326 | )
Income tax of associates, net |  |  | 3,302 |  |  |  | 5,366 |  |  |  | 3,076 |
Differences in statutory tax rates |  |  | (4,270 | ) |  |  | (4,296 | ) |  |  | (3,359 | )
Unrecognized NOLs and deferred tax assets |  |  | (11,070 | ) |  |  | (10,944 | ) |  |  | (11,232 | )
Permanent differences |  |  | 17,493 |  |  |  | 3,957 |  |  |  | (4,052 | )
Other adjustments to taxable income and expense |  |  | 3,065 |  |  |  | 12,662 |  |  |  | (14,327 | )
Corporate income tax |  |  | (790 | ) |  |  | 9,689 |  |  |  | (36,220 | )

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