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TAX SITUATION - Reconciliation of the Statutory Income Tax Rate to the Effective Tax Rate (Details) | 12 Months Ended
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Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
TAX SITUATION |  |  |
Peruvian statutory income tax rate | 29.50% | 29.50% | 29.50%
Increase (decrease) in the statutory tax rate due to: |  |  |
(i) Increase arising from income of subsidiaries not domiciled in Peru | 1.55% | 0.09% | 0.47%
(ii) Non-taxable income, net | (3.91%) | (2.39%) | (4.98%)
Effective income tax rate | 27.14% | 27.20% | 24.99%

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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the revenues of foreign subsidiaries exempt from taxation. + References No definition available. + Details
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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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