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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
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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)

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