Artículo 56. IAS 12 Paragraph 56

The carrying amount of a deferred tax asset shall be reviewed at the end of each reporting period. An entity shall reduce the carrying amount of a deferred tax asset to the extent that it is no longer probable that sufficient taxable profit will be available to allow the benefit of part or all of that deferred tax asset to be utilised. [ Refer: paragraphs 27⁠–⁠31 and 34⁠–⁠37 ] Any such reduction shall be reversed to the extent that it becomes probable that sufficient taxable profit will be available.