Artículo 51B. IAS 12 Paragraph 51B

If a deferred tax liability or deferred tax asset arises from a non‑depreciable asset measured using the revaluation model in IAS 16 , [ Refer: IAS 16 paragraphs 31⁠–⁠42 ] the measurement of the deferred tax liability or deferred tax asset shall reflect the tax consequences of recovering the carrying amount of the non‑depreciable asset through sale, regardless of the basis of measuring the carrying amount of that asset. Accordingly, if the tax law specifies a tax rate applicable to the taxable amount derived from the sale of an asset that differs from the tax rate applicable to the taxable amount derived from using an asset, the former rate is applied in measuring the deferred tax liability or asset related to a non‑depreciable asset. [ Refer: Basis for Conclusions paragraphs BC5⁠–⁠BC7 ]