v3.26.1
Acquisitions and Disposals (Tables)
12 Months Ended
Dec. 31, 2025
Refinor [member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of fair values of the identifiableassets acquired andtheliabilities assumed [Table Text Block] The following table sets forth the fair values of the identifiable assets acquired and the liabilities assumed by YPF at the acquisition date of 100% of Refinor:
 
    
  Fair value at acquisition  

date
 
Fair value of identifiable assets and liabilities assumed:
  
Property, plant and equipment
     100   
Inventories
     8   
Other receivables
     1   
Trade receivables
     6   
Provisions
     (2)   
Deferred income tax liabilities, net
     (3)   
Loans
     (23)   
Accounts payable
     (37)   
  
 
 
 
Total identifiable net assets
     50   
  
 
 
 
Mobil Argentina S.A. [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of fair values of the identifiableassets acquired andtheliabilities assumed [Table Text Block] The following table details the consideration transferred, the fair values of the identifiable assets acquired and the liabilities assumed by YPF at the acquisition date:
 
    
  Fair value at acquisition  
date
 
Fair value of identifiable assets and liabilities assumed:
  
Intangible assets
     117  
Property, plant and equipment
     161  
Other receivables
     7  
Trade receivables
     10  
Cash and cash equivalents
     60  
Provisions
     (6)  
Deferred income tax liabilities, net
     (15)  
Accounts payable
     (7)  
  
 
 
 
Total identifiable net assets / Consideration
     327  
  
 
 
 
OLCLP [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of fair values of the identifiableassets acquired andtheliabilities assumed [Table Text Block] The following table sets forth the fair values of the identifiable assets acquired and the liabilities assumed by YPF at the acquisition date of 100% of OLCLP:
 
    
  Fair value at acquisition  
date
 
Fair value of identifiable assets and liabilities assumed:
  
Property, plant and equipment
     93  
Trade receivables
     4  
Investments in financial assets
     2  
Cash and cash equivalents
     14  
Deferred income tax liabilities, net
     (1)  
Income tax liability
     (2)  
Accounts payable
     (3)  
  
 
 
 
Total identifiable net assets
     107  
  
 
 
 
VMI [Member]  
Disclosure of detailed information about business combination [line items]  
Disclosure of fair values of the identifiableassets acquired andtheliabilities assumed [Table Text Block] The following table sets forth the fair values of the identifiable assets acquired and liabilities assumed by YPF at the acquisition date of 100% of VMI:
 
    
  Fair value at acquisition  
date
 
Fair value of identifiable assets and liabilities assumed:
  
Intangible assets
     463  
Property, plant and equipment
     81  
Other receivables
     23  
Cash and cash equivalents
     3  
Provisions
     (6)  
Other liabilities
     (24)  
Accounts payable
     (17)  
  
 
 
 
Total identifiable net assets / Consideration
     523