Tax Situation (Tables)

12 Months Ended

Dec. 31, 2022

Tax Situation [Abstract]

Schedule of total tax loss amounts

			Tax loss
			aplication					Application		Statute of
	Tax loss		method	2023		2024		Forward		limitations
Cumbra Peru S.A.		316,986	B		28,139		26,467		262,380		-
Vial y Vives - DSD S.A.		212,369	No aplica		-		22,047		190,322		-
Unna Energia S.A.		38,242	A		30,255		7,987		-		2,026
AENZA S.A.A.		22,237	B		22,237		-		-		-
Transportadora de Gas Natural Comprimido Andino S.A.C.		15,532	B		350		375		14,807		-
Carretera Andina del Sur S.A.C.		9,025	B		239		471		8,315		-
Consorcio Constructor Chavimochic		1,518	B		1,518		-		-		-
		615,909			82,738		57,347		475,824

Schedule of consolidated statement of profit or loss

In thousands of soles	Note	2020		2021			2022
Current income tax			53,852		113,000			127,952
Deferred income tax	23		320		(66,595	)		3,394
Income tax			54,172		46,405			131,346

Schedule of consolidated pretax income

In thousands of soles	2020			2021			2022
Loss before income tax		(144,082	)		(28,637	)		(230,708	)
Income tax by applying local applicable tax rates on profit generated in the respective countries		(43,830	)		(7,879	)		(68,537	)
Tax effect on:
- Non-deductible expenses		47,761			33,489			143,627
- Change in prior years estimations		2,213			8,492			26,486
- Unrecognized deferred income tax asset		24,930			1,459			26,518
- Provision of tax contingencies		(3,421	)		14,240			3,631
- Equity method (profit) loss		(227	)		254			350
- Non-taxable income		(22	)		(57	)		(914	)
- Others		(736	)		(3,593	)		185
Income tax		54,172			46,405			131,346

Schedule of consolidated theoretical amount is obtained from weighting the profit or loss before income tax and the applicable income tax rate

				Profit/Loss
	Applicable			before
	Tax			Income			Income
	Rates			Tax			Tax
In thousands of soles	(A)			(B)			(A)*(B)
Country
2020
Peru		29.50	%		(130,909	)		(38,612	)
Peru - Red Vial 5 S.A.		27.00	%		(2,029	)		(548	)
Peru - Tren Urbano de Lima S.A.		30.00	%		87,521			26,256
Peru - Via Expresa Sur S.A.		30.00	%		(53,697	)		(16,109	)
Peru - Unna Energia S.A.		29.00	%		(1,930	)		(540	)
Chile		27.00	%		5,401			1,458
Colombia		32.00	%		(11,178	)		(3,577	)
Bolivia		25.00	%		(13	)		(3	)
México		30.00	%		(1,283	)		(385	)
Unrealized gains					(3,095	)		(2,073	)
					(111,212	)		(34,133	)

				Profit/Loss
	Applicable			before
	Tax			Income			Income
	Rates			Tax			Tax
In thousands of soles	(A)			(B)			(A)*(B)
Country
2021
Peru		29.50	%		(58,347	)		(17,213	)
Peru - Red Vial 5 S.A.		27.00	%		40,473			10,928
Peru - Tren Urbano de Lima S.A.		30.00	%		61,484			18,445
Peru - Via Expresa Sur S.A.		30.00	%		(3,804	)		(1,141	)
Peru - Unna Energia S.A.		29.00	%		24,699			6,916
Chile		27.00	%		(71,692	)		(19,357	)
Colombia		31.00	%		1,040			322
Bolivia		25.00	%		59			15
México		30.00	%		(288	)		(86	)
Unrealized gains					(22,261	)		(6,708	)
					(28,637	)		(7,879	)

				Profit/Loss
	Applicable			before
	Tax			Income			Income
	Rates			Tax			Tax
In thousands of soles	(A)			(B)			(A)*(B)
Country
2022
Peru		29.50	%		(353,545	)		(104,295	)
Peru - Red Vial 5 S.A.		27.00	%		58,381			15,763
Peru - Tren Urbano de Lima S.A.		30.00	%		101,086			30,326
Peru - Via Expresa Sur S.A.		30.00	%		(118	)		(35	)
Peru - Unna Energia S.A.		29.00	%		51,884			14,528
Chile		27.00	%		(43,924	)		(11,859	)
Colombia		35.00	%		2,685			940
Bolivia		25.00	%		(158	)		(40	)
México		30.00	%		53			16
Unrealized gains					(47,052	)		(13,881	)
					(230,708	)		(68,537	)