Artículo 27A. IAS 12 Paragraph 27A

When an entity assesses whether taxable profits will be available against which it can utilise a deductible temporary difference , it considers whether tax law restricts the sources of taxable profits against which it may make deductions on the reversal of that deductible temporary difference. If tax law imposes no such restrictions, an entity assesses a deductible temporary difference in combination with all of its other deductible temporary differences. However, if tax law restricts the utilisation of losses to deduction against income of a specific type, a deductible temporary difference is assessed in combination only with other deductible temporary differences of the appropriate type. [ Refer: Basis for Conclusions paragraphs BC57⁠–⁠BC59 and, for background information, BC37 and BC38(d) Illustrative Examples: Illustrative computations and presentation example 7 ]