Artículo 75. IAS 12 Paragraph 75

To avoid the need for detailed scheduling of the timing of the reversal of each temporary difference , this Standard requires an entity to set off a deferred tax asset against a deferred tax liability of the same taxable entity if, and only if, they relate to income taxes [ Refer: paragraph 2 ] levied by the same taxation authority and the entity has a legally enforceable right to set off current tax assets against current tax liabilities.