Deferred taxes (Tables)

12 Months Ended

Dec. 31, 2022

Deferred Taxes

Schedule of deferred tax assets (liabilities) - noncurrent

	2020	Statement of operations	Shareholders’ Equity and Others(*)	2021	Statement of operations	Shareholders’ Equity and Others(*)	2022
Deferred taxes assets (liabilities) – GOL and Smiles Argentina
Income tax losses carry forward	37,921	12,464	-	50,385	4,534	-	54,919
Negative basis of social contribution	13,650	4,487	-	18,137	1,633	-	19,770
Temporary differences:						-
Allowance for expected loss on trade receivables and other credits	2,004	5,128	-	7,132	(4,958)	-	2,174
Provision for legal proceedings and tax liabilities	(83)	(11)	-	(94)	139	-	45
Others	71	(7)	175	239	99	5	343
Total deferred taxes – assets	53,563	22,061	175	75,799	1,447	5	77,251
Deferred taxes assets (liabilities) – GLA
Temporary differences:
Slots	(353,226)	-	-	(353,226)	-	-	(353,226)
Depreciation of engines and parts for aircraft maintenance	(194,789)	(7,732)	-	(202,522)	(25,356)	-	(227,878)
Breakage provision	(193,498)	(3,748)	-	(197,246)	(102,783)	-	(300,029)
Goodwill amortization for tax purposes	(127,659)	(15,638)	-	(143,297)	(46,914)	-	(190,211)
Derivative transactions	(28,902)	28,400	-	(502)	22,687	-	22,185
Allowance for expected loss on trade receivable and other credits	201,446	7,695	-	209,141	(8,351)	-	200,790
Provision for aircraft and engine return	190,778	119,968	-	310,746	(4,597)	-	306,149
Provision for legal proceedings and tax liabilities	124,723	119,103	-	243,826	31,057	-	274,883
Aircraft leases and others	10,586	73,914	-	84,500	102,755	-	187,255
Unrealized gains	69,843	(69,843)	-	-	-	-	-
Others	81,064	(32,895)		48,169	(4,441)	-	43,728
Total deferred taxes – liabilities	(219,634)	219,224		(411)	(35,943)	-	(36,354)
Total effect of deferred taxes - Income (Expenses)	-	241,285		-	(34,496)	-	-

^{(*) Exchange rate change recognized in other comprehensive income.}

Schedule of estimates that deferred tax credits

Year	2022	2021
2022	-	7,156
2023	14,571	26,511
2024	21,648	18,581
2025	21,579	16,274
2026	16,891	-
Total	74,689	68,522

Schedule of tax losses and negative bases of social contribution

	2022	2021
Accumulated income tax losses	14,989,912	12,076,378
Potential tax credit	5,096,570	4,105,969

Schedule of reconciliation of income taxes expense

	2022	2021	2020
Loss before income tax and social contribution	(1,517,675)	(7,376,227)	(5,817,293)
Combined tax rate	34%	34%	34%
Income at the statutory tax rate	516,010	2,507,917	1,977,880
Adjustments to calculate the effective tax rate:
Equity method investees	-	-	(149)
Tax rate difference on the results of offshores subsidiaries	(26,841)	(171,981)	(4,734)
Non-deductible expenses, net	(270,066)	(118,734)	(124,577)
Exchange rate change on foreign investments	46,239	(82,085)	(174,151)
Tax Benefit	194,588	-	-
Interest on shareholders’ equity	-	-	8,693
Benefit (not constituted) on tax loss, negative basis and temporary differences	(503,728)	(1,942,695)	(1,760,920)
Total income tax	(43,798)	192,422	(77,958)
Income tax and social contribution
Current	(9,302)	(48,862)	(95,537)
Deferred	(34,496)	241,284	17,579
Total income (loss) taxes	(43,798)	192,422	(77,958)