Tax Situation (Tables)

12 Months Ended

Dec. 31, 2023

Tax Situation [Abstract]

Schedule of Total Tax Loss Amounts

As of December 31, 2023, the total tax loss amounts to S/ 567.9 million (as of December 31, 2022, a total of S/616 million) and is composed as follows:

			Tax loss
	Tax		application	Estimate on Application						Statute of
	loss		method	2024		2025		Forward		limitations
Cumbra Peru S.A.		316,986	B		1,200		75,729		240,057	N/A
Vial y Vives - DSD S.A.		201,418	Not applicable		-		5,223		196,195	N/A
AENZA S.A.A.		22,237	A		22,237		-		-	2026
Transportadora de Gas Natural Comprimido Andino S.A.C.		15,532	B		375		390		14,767	N/A
Carretera Andina del Sur S.A.C.		9,025	B		471		450		8,104	N/A
Consorcio Vial del Sur		1,817	A		1,817		-		-	2027
Unna Energia S.A.		902	A		902		-		-	2026
		567,917			27,002		81,792		459,123

Schedule of Consolidated Statement of Profit or Loss

The income tax shown in the consolidated statement of profit or loss comprises the following:

In thousands of soles	Note	2021			2022		2023
Current income tax			113,000			127,952		104,133
Deferred income tax	23		(66,595	)		3,394		91,492
Income tax			46,405			131,346		195,625

Schedule of Consolidated Pretax Income

The Corporation’s income tax differs from the theoretical amount that would result from applying the Corporation entities’ weighted average income tax rate applicable to consolidated pretax income as follows:

In thousands of soles	2021			2022			2023
Profit (Loss) before income tax		(28,637	)		(230,708	)		336,746
Income tax by applying local applicable tax rates on profit generated in the respective countries		(7,879	)		(68,537	)		104,315
Tax effect on:
- Non-deductible expenses		33,489			143,627			32,564
- Change in prior years estimations		8,492			26,486			5,748
- Unrecognized deferred income tax asset		1,459			26,518			28,997
- Provision of tax contingencies		14,240			3,631			7,756
- Equity method (profit) loss		254			350			(888	)
- Non-taxable income		(57	)		(914	)		(16	)
- Minimum tax		-			-			17,149
- Other		(3,593	)		185			-
Income tax		46,405			131,346			195,625

Schedule of Weighting the Profit or Loss Before Income Tax and the Applicable Income Tax Rate

Therefore, the 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
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		35.00	%		1,040			322
Bolivia		25.00	%		59			15
Mexico		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	)
Mexico		30.00	%		53			16
Unrealized gains					(47,052	)		(13,881	)
					(230,708	)		(68,537	)

				Profit/Loss
	Applicable			before
	Tax			Income			Income
	Rates			Tax			Tax
In thousands of soles	(A)			(B)			(A)*(B)
Country
2023
Peru		29.50	%		61,468			18,133
Peru - Red Vial 5 S.A.		27.00	%		59,388			16,035
Peru - Tren Urbano de Lima S.A.		30.00	%		114,673			34,402
Peru - Via Expresa Sur S.A.		30.00	%		(30	)		(9	)
Peru - Unna Energia S.A.		29.00	%		33,502			9,381
Chile		27.00	%		(35,001	)		(9,450	)
Colombia		35.00	%		98,904			34,616
Mexico		30.00	%		(642	)		(193	)
Unrealized gains					4,484			1,400
					336,746			104,315

Schedule of Current Income Tax Payable

The current income tax payable – after applying the corresponding tax credits – maturing on the first week of April of the following year, mainly include the following:

■	Viva Negocio Inmobiliario S.A.C.	S/ 1.2 million in 2023 (S/ 40.5 million in 2022)
■	Tren Urbano de Lima S.A.	S/ 9.8 million in 2023 (S/ 3.3 million in 2022)
■	Aenza Servicios Corporativos S.A.C.	S/ 1.5 million in 2023