Artículo 57A. IAS 12 Paragraph 57A

An entity shall recognise the income tax consequences of dividends as defined in IFRS 9 when it recognises a liability to pay a dividend. The income tax consequences of dividends are linked more directly to past transactions or events that generated distributable profits than to distributions to owners. Therefore, an entity shall recognise the income tax consequences of dividends in profit or loss, other comprehensive income or equity according to where the entity originally recognised those past transactions or events. E26 [ Refer: Basis for Conclusions paragraphs BC63⁠–⁠BC69 paragraph 98I for effective date]