Artículo 15. IAS 12 Paragraph 15

A deferred tax liability shall be recognised for all taxable temporary differences , except to the extent that the deferred tax liability arises from: (a) the initial recognition of goodwill; or [ Refer: paragraphs 21⁠–⁠21B and 66⁠–⁠68 IFRS 3 paragraph 32 ] (b) the initial recognition of an asset E10 or liability in a transaction which: (i) is not a business combination; (ii) at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss) ; and (iii) at the time of the transaction, does not give rise to equal taxable and deductible temporary differences . [ Refer: paragraph 22A ] However, for taxable temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, a deferred tax liability shall be recognised in accordance with paragraph 39 .