Artículo 27. IAS 12 Paragraph 27

The reversal of deductible temporary differences results in deductions in determining taxable profits of future periods. However, economic benefits in the form of reductions in tax payments will flow to the entity only if it earns sufficient taxable profits against which the deductions can be offset. Therefore, an entity recognises deferred tax assets only when it is probable [ Refer: paragraphs 28⁠–⁠31 ] that taxable profits will be available [ Refer: paragraph 27A ] against which the deductible temporary differences can be utilised.