Artículo 72. IAS 12 Paragraph 72

Although current tax assets and liabilities are separately recognised and measured they are offset in the statement of financial position subject to criteria similar to those established for financial instruments in IAS 32 . An entity will normally have a legally enforceable right to set off a current tax asset against a current tax liability when they relate to income taxes [ Refer: paragraph 2 ] levied by the same taxation authority and the taxation authority permits the entity to make or receive a single net payment.