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INCOME TAX - Reconciliation of effective tax rate (Details) - COP ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
INCOME TAX      
Accounting profit $ 8,757,917 $ 8,147,526 $ 9,744,786
Applicable tax with nominal rate (3,503,167) (3,259,011) (3,703,019)
Non-deductible expenses to determine taxable profit (loss) (378,428) (478,901) (425,458)
Accounting and non-tax expense (income) to determine of taxable profit (loss) 665,224 667,744 978,468
Differences in accounting bases 559,244 (106,648) (19,448)
Fiscal and non-accounting expense (income) to determine of taxable profit (loss) (982,937) (652,607) (470,063)
Ordinary activities income exempt from taxation 1,550,137 1,563,793 832,822
Ordinary activities income not constituting income or occasional tax gain 79,525 67,132 120,513
Tax deductions 209,076 156,543 374,233
Goodwill Depreciation 461 2,478 461
Tax depreciation surplus 212,694 223,901 162,111
Untaxed recoveries (103,017) (64,516) (40,559)
Tax rate effect in other countries (293,596) (121,597) (319,825)
Prior fiscal terms 94,418 22,825 39,137
Tax discounts 8,250 0 0
Other effects of the tax rate by reconciliation between accounting profit and tax expense (income) (510,220) 46,309 (277,794)
Total income tax $ (2,392,336) $ (1,932,555) $ (2,748,421)
Colombia      
INCOME TAX      
Nominal income tax rate 35.00% 35.00% 31.00%
Income tax points liquidated 5.00% 5.00% 3.00%