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INCOME TAX - Textual (Details)
$ in Millions
12 Months Ended 36 Months Ended
Dec. 31, 2021
COP ($)
item
$ / item
Dec. 31, 2020
COP ($)
Dec. 31, 2019
COP ($)
Dec. 31, 2021
COP ($)
item
$ / item
Disclosure of income tax [Line Items]        
Applicable tax rate 34.00% 36.00% 33.00%  
Unaccounted deferred tax liabilities $ 13,081,990 $ 10,770,417   $ 13,081,990
Withholdings tax on dividends paid to entities $ 11,309 20,331    
Bottom of range [member]        
Disclosure of income tax [Line Items]        
Required percentage of increase in net income tax to get audit benefit 25.00%      
Top of range [member]        
Disclosure of income tax [Line Items]        
Required percentage of increase in net income tax to get audit benefit 35.00%      
Tax contingent liability        
Disclosure of income tax [Line Items]        
Tax uncertainty liability $ 50,006 $ 111,591   50,006
Banco de Occidente S.A.        
Disclosure of income tax [Line Items]        
Deferred tax reversal     $ (63,849)  
Income tax recovery (71,282)      
Adjustment of expenditure of previous periods 59,825      
Banco Popular S.A.        
Disclosure of income tax [Line Items]        
Deferred tax reversal     $ (24,914)  
Corporacion Financiera Colombiana S.A.        
Disclosure of income tax [Line Items]        
Income tax recovery (10,185)      
Banco de Bogota S.A.        
Disclosure of income tax [Line Items]        
Income tax recovery (12,888)      
Other entities        
Disclosure of income tax [Line Items]        
Income tax recovery (9,108)      
BAC Credomatic Inc.        
Disclosure of income tax [Line Items]        
Deferred tax reversal (71,638)      
Banco AV Villas        
Disclosure of income tax [Line Items]        
Tax uncertainty liability $ 2,196     $ 2,196
Bogota Panama | Subsidiaries        
Disclosure of income tax [Line Items]        
Applicable tax rate       0.00%
Colombia        
Disclosure of income tax [Line Items]        
Applicable tax rate 31.00% 32.00% 33.00%  
Tax rate of special free zone 20.00% 20.00% 20.00%  
Tax rate on presumptive income 0.50% 1.50% 3.50%  
Number of units of tax value | item 120,000     120,000
Units of Tax value | $ / item 36,308     36,308
Probability percentage of industry and commerce tax paid 50.00%      
Colombia | Not later than one year [member]        
Disclosure of income tax [Line Items]        
Applicable tax rate 35.00%      
Colombia | Surcharge        
Disclosure of income tax [Line Items]        
Applicable tax rate 3.00% 4.00%    
Colombia | Surcharge | Not later than one year [member]        
Disclosure of income tax [Line Items]        
Applicable tax rate 3.00%      
Colombia | Capital gain Tax        
Disclosure of income tax [Line Items]        
Applicable tax rate 10.00% 10.00% 10.00%  
Panama | Subsidiaries        
Disclosure of income tax [Line Items]        
Applicable tax rate 25.00% 25.00% 25.00%  
Guatemala | Subsidiaries        
Disclosure of income tax [Line Items]        
Applicable tax rate 25.00% 25.00% 25.00%  
El Salvador | Subsidiaries        
Disclosure of income tax [Line Items]        
Applicable tax rate 30.00% 30.00% 30.00%  
Honduras        
Disclosure of income tax [Line Items]        
Applicable tax rate 30.00% 30.00% 30.00%  
Costa Rica        
Disclosure of income tax [Line Items]        
Applicable tax rate 30.00% 30.00% 30.00%  
Nicaragua        
Disclosure of income tax [Line Items]        
Applicable tax rate 30.00% 30.00% 30.00%  
Peru | Subsidiaries        
Disclosure of income tax [Line Items]        
Applicable tax rate 29.50% 29.50% 29.50%