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Current Taxes and Deferred Taxes (Details) - Schedule of effect of deferred taxes on income and equity - CLP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | $ 231,293 | $ 176,823
Income effect | 58,895 | 58,733
Equity effect | 2,329 | (4,263)
Deferred tax liability (asset) at end of period | 292,517 | 231,293
Allowances for loan losses |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 151,481 | 141,875
Income effect | 65,880 | 9,606
Equity effect |  |
Deferred tax liability (asset) at end of period | 217,361 | 151,481
Personnel provisions |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 16,997 | 13,277
Income effect | (481) | 3,720
Equity effect |  |
Deferred tax liability (asset) at end of period | 16,516 | 16,997
Staff vacations |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 7,444 | 7,241
Income effect | 1,720 | 203
Equity effect |  |
Deferred tax liability (asset) at end of period | 9,164 | 7,444
Accrued interest and indexation adjustments from past due loans |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 3,674 | 3,232
Income effect | 896 | 442
Equity effect |  |
Deferred tax liability (asset) at end of period | 4,570 | 3,674
Staff severance indemnities provision |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 1,491 | 1,484
Income effect | (95) | (59)
Equity effect | 25 | 66
Deferred tax liability (asset) at end of period | 1,421 | 1,491
Provisions of credit card expenses |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 8,221 | 9,813
Income effect | (262) | (1,592)
Equity effect |  |
Deferred tax liability (asset) at end of period | 7,959 | 8,221
Provisions of accrued expenses |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 10,564 | 6,908
Income effect | 3,519 | 3,656
Equity effect |  |
Deferred tax liability (asset) at end of period | 14,083 | 10,564
Derivative instruments adjustments |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 1,470 | 1,356
Income effect | (109) | 114
Equity effect |  |
Deferred tax liability (asset) at end of period | 1,361 | 1,470
Adjustment for valuation and impairment of financial assets at fair value through OCI |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period |  | 946
Income effect |  |
Equity effect |  | (946)
Deferred tax liability (asset) at end of period |  |
Leasing |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 41,792 | 33,218
Income effect | (12,957) | 8,574
Equity effect |  |
Deferred tax liability (asset) at end of period | 28,835 | 41,792
Other adjustments |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 36,523 | 1,014
Income effect | 965 | 35,510
Equity effect |  | (1)
Deferred tax liability (asset) at end of period | 37,488 | 36,523
Total debit differences |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 279,657 | 220,364
Income effect | 59,076 | 60,174
Equity effect | 25 | (881)
Deferred tax liability (asset) at end of period | 338,758 | 279,657
Depreciation of property and equipment and investment properties |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 15,524 | 14,990
Income effect | 1,732 | 534
Equity effect |  |
Deferred tax liability (asset) at end of period | 17,256 | 15,524
Adjustment for valuation and impairment of financial assets at fair value through OCI |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 2,445 |
Income effect | 1,256 | (937)
Equity effect | (2,304) | 3,382
Deferred tax liability (asset) at end of period | 1,397 | 2,445
Transitory assets |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 8,329 | 5,514
Income effect | (1,796) | 2,815
Equity effect |  |
Deferred tax liability (asset) at end of period | 6,533 | 8,329
Derivative instruments adjustments |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period |  |
Income effect |  |
Equity effect |  |
Deferred tax liability (asset) at end of period |  |
Accrued interest to effective rate |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 1,381 | 1,564
Income effect | 1,393 | (183)
Equity effect |  |
Deferred tax liability (asset) at end of period | 2,774 | 1,381
Advance payment of lump-sum under union contracts |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 3,334 | 6,699
Income effect | (1,100) | (3,365)
Equity effect |  |
Deferred tax liability (asset) at end of period | 2,234 | 3,334
Intangible assets amortization |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 5,503 | 5,503
Income effect |  |
Equity effect |  |
Deferred tax liability (asset) at end of period | 5,503 | 5,503
Other adjustments |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 11,848 | 9,271
Income effect | (1,304) | 2,577
Equity effect |  |
Deferred tax liability (asset) at end of period | 10,544 | 11,848
Total credit differences |  |
Debit differences: |  |
Deferred tax liability (asset) at beginning of period | 48,364 | 43,541
Income effect | 181 | 1,441
Equity effect | (2,304) | 3,382
Deferred tax liability (asset) at end of period | $ 46,241 | $ 48,364

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