Artículo 76. IAS 12 Paragraph 76

In rare circumstances, an entity may have a legally enforceable right of set‑off, and an intention to settle net, for some periods but not for others. In such rare circumstances, detailed scheduling may be required to establish reliably whether the deferred tax liability of one taxable entity will result in increased tax payments in the same period in which a deferred tax asset of another taxable entity will result in decreased payments by that second taxable entity.