Artículo 58. IAS 12 Paragraph 58

Current and deferred tax shall be recognised as income or an expense and included in profit or loss for the period E27 , [ Refer: Illustrative Examples: Illustrative computations and presentation example 1 ] except to the extent that the tax arises from: (a) a transaction or event which is recognised, in the same or a different period, outside profit or loss, either in other comprehensive income or directly in equity (see paragraphs 61A⁠–⁠65 ); or [ Refer: SIC‑25 ] (b) a business combination (other than the acquisition by an investment entity, as defined in IFRS 10 Consolidated Financial Statements , of a subsidiary that is required to be measured at fair value through profit or loss) (see paragraphs 66⁠–⁠68 ).