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How to Create Tags For Elements From the IFRS Taxonomy

If an issuer determines that the IFRS Taxonomy includes an element that corresponds to a disclosure of the issuer in its IFRS financial statements and that this element is not yet included in the ESEF taxonomy, then they may define an extension taxonomy element with the matching name, label, and XBRL characteristics. See example below.

 
IFRS element
Issuer extension taxonomy element reflecting the IFRS element
Elementname
 ifrs-full:PropertyPlantAndEquipment
IncludingRightofuseAssets		 issuer_prefix:PropertyPlantAnd
EquipmentIncludingRightofuse
Assets
Elementlabel
 Property, plant and equipment including right-of-use assets Property, plant and equipment including right-of-use assets
Balanceattibute
 debit debit
Periodattribute
 instant instant

For instructions on how to create an extension, see this page.