Year ended December 31,

2021

2020

2019

U.S. dollars in thousands

Income (loss) before taxes on income, as reported in the statements of comprehensive income (loss)

435

(2,954

)

(763

)

Theoretical tax expense (benefit)

100

(679

)

(175

)

Expenses (income) not recognized for tax purposes

515

420

(80

)

Temporary differences in the reported year for which no deferred taxes were recognized

-

1

(1

)

Increase (decrease) in taxes resulting mainly from exchange rate differentials and taxable losses in the reported year for which no deferred taxes were recognized

(615

)

258

256

Tax benefit

-