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TAX SITUATION - Reconciliation of the Statutory Income Tax Rate to the Effective Tax Rate (Details) - PEN (S/)
S/ in Thousands
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
TAX SITUATION      
Theoretical tax and income tax rate in Peru (in percent) (29.50%) (29.50%) (29.50%)
Theoretical tax and income tax rate in Peru S/ (66,100) S/ (1,764,000) S/ (1,649,800)
Increase (decrease) in the statutory tax rate due to:      
(i) Increase (decrease) due to the profit of subsidiaries not domiciled in Peru (in percent) 22.36%    
(i) Increase (decrease) due to the profit of subsidiaries not domiciled in Peru S/ 50,100 49,900 41,900
(ii) Provision tax on dividends (in percent) (19.91%)    
(ii) Provision tax on dividends S/ (44,600) S/ (142,700) S/ (46,800)
(iii) Non-taxable income, net (in percent) 52.32% 3.91% 2.39%
(iii) Non-taxable income, net S/ 117,300 S/ 233,800 S/ 133,700
(iv) Change in estimate of deferred tax rate, net (Banco de Crdito de Bolivia) (in percent) 23.80%    
(iv) Change in estimate of deferred tax rate, net (Banco de Crdito de Bolivia) S/ 53,300    
Income tax and effective income tax rate (in percent) 49.06% (25.59%) (27.11%)
Income tax and effective income tax rate S/ 109,977 S/ (1,623,182) S/ (1,520,909)