Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 327

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 18
Chunk 327
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 December 31, 2024, 2023 and 2022 are shown in Note 27.d).
 ​

F-

TELECOM ARGENTINA S.A.

NOTE 15 – INCOME TAX PAYABLE AND DEFERRED INCOME TAX ASSETS/LIABILITIES
Income tax payable by company is presented below:
​

     ​         ​        ​         ​        ​   
-----------------------------------------------
​               ​            As of December 31,
​                        2024   2023           
Núcleo                  2,517             2,748
NYSSA           ​         470   ​           322
Adesol                    320   226            
Opalker                    28   22             
TSMA                    1,182                 —
Telecom USA                33                 —
Inter Radios               10                 —
Pem             ​           —   ​            83
​                   (*) 4,560             3,401

(*)   Includes $ (2,716) million corresponding to the currency translation adjustments on initial balances of foreign subsidiaries, RECPAM and to compensation made with tax credits. It also includes $347 million added to the acquisition of TSMA during 2024.
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Deferred Income tax assets and liabilities, net and the actions for recourse tax receivable are presented below:
​

                         ​                             ​        ​         ​           ​     
--------------------------------------------------------------------------------------------
​                                                     ​                   As of December 31,
​                                                     2024              2023                
Tax carryforward                                             (41,560)            (1,076,552)
Allowance for doubtful accounts                              (31,056)               (36,547)
Legal Claims and contingent liabilities               ​       (8,942)   ​           (15,931)
PP&amp;E, intangible assets and right of use assets         1,295,762              1,355,663
Cash dividends from foreign companies                          19,746                 29,685
Income tax inflation adjustment effect                        146,281                720,075
Other deferred tax liabilities (assets), net                  (1,596)                  (345)
Total deferred tax liabilities, net                         1,378,635                976,048
Actions for recourse tax receivable                             (888)                (1,934)
Total deferred tax liability, net                     (*)   1,377,747                974,114
​                                                     ​             ​   ​