Artículo 61A. IAS 12 Paragraph 61A

Current tax and deferred tax shall be recognised outside profit or loss if the tax relates to items that are recognised, in the same or a different period, outside profit or loss. Therefore, current tax and deferred tax that relates to items that are recognised, in the same or a different period: (a) in other comprehensive income, shall be recognised in other comprehensive income (see paragraph 62 ). (b) directly in equity, shall be recognised directly in equity (see paragraph 62A ).