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Current Tax and Deferred Taxes (Tables)
 12 Months Ended
Dec. 31, 2023
Current Tax and Deferred Taxes [Abstract]  
Schedule of Income Tax Provision The Bank and its subsidiaries at the end of each year, have constituted a First Category Income Tax Provision, which was determined based on current tax regulations, and has been reflected in the Statement of Financial Position net of taxes to be recovered or payable, as applicable, as of December 31, 2023 and 2022, according to the following detail:
   2023   2022 
   MCh$   MCh$ 
Income taxes   298,877    311,532 
Less:          
Monthly prepaid taxes   (429,554)   (492,990)
Credit for training expenses   (2,300)   (2,216)
Other   (7,409)   (2,795)
Total tax (receivable) payable, net   (140,386)   (186,469)
           
Tax Rate   27.00%   27.00%
   2023   2022 
   MCh$   MCh$ 
Current tax assets   141,194    187,401 
Current tax liabilities   (808)   (932)
Total tax receivable (payable), net   140,386    186,469 

 
Schedule of Tax Expenses The Bank’s tax expense recorded for the years ended December 31, 2023, 2022 and 2021 is detailed as follows:
   2023   2022   2021 
   MCh$   MCh$   MCh$ 
Income tax expense:            
Current year taxes   268,318    369,711    250,155 
Tax from previous period   620    2,931    3,014 
Subtotal   268,938    372,642    253,169 
(Credit) charge for deferred taxes:               
Origin and reversal of temporary differences   44,545    (91,001)   20,163 
Subtotal   44,545    (91,001)   20,163 
Others   8,631    7,568    2,637 
Net charge to income for income taxes   322,114    289,209    275,969 
Schedule of Reconciliation of Effective Tax Rate The following table reconciles the income tax rate to the effective rate applied to determine the Bank’s income tax expense as of December 31, 2023, 2022 and 2021:
   2023   2022   2021 
   Tax rate
%		   MCh$   Tax rate
%		   MCh$   Tax rate
%		   MCh$ 
Income tax calculated on net income before tax   27.00    457,958    27.00    468,453    27.00    359,717 
Additions or deductions (*)   (8.04)   (136,285)   (10.93)   (189,722)   (6.27)   (83,587)
Other   0.03    441    0.60    10,478    (0.01)   (161)
Effective rate and income tax expense   18.99    322,114    16.67    289,209    20.72    275,969 
(*)The deductions of the tax rate for 2023, 2022 and 2021 mainly relate to permanent differences between tax and financial accounting rules.

 
Schedule of Effects of Deferred Taxes on Assets, Liabilities and Income Accounts The effects of deferred taxes on assets, liabilities and income accounts are detailed as follows:
   Balance as of
December 31,		   Effect   Balance as of
December 31,		   Effect   Balance as of
December 31,		 
   2021   Income   OCI   2022   Income   OCI   2023 
   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$   MCh$ 
Debit differences:                            
Allowances for loan losses and provision for contingent loans   166,817    46,967    —    213,784    (52,432)   —    161,352 
Personnel provision   14,304    5,924    —    20,228    4,176    —    24,404 
Staff vacations provisions   9,993    1,146    —    11,139    886    —    12,025 
Accrued interest adjustments from impaired loans   5,073    5,232    —    10,305    4,632    —    14,937 
Staff severance indemnities provision   345    988    35    1,368    (136)   20    1,252 
Provisions of credit card expenses   9,774    (628)   —    9,146    711    —    9,857 
Provisions of accrued expenses   12,315    (486)   —    11,829    (1,092)   —    10,737 
Adjustment for valuation of investments and equity instruments at fair value through OCI   2,783    —    750    3,533    —    (3,256)   277 
Leasing   52,019    37,802    —    89,821    13,531    —    103,352 
Incomes received in advance   12,368    (3,356)   —    9,012    (3,863)   —    5,149 
Exchange rate difference   4,619    (4,619)   —    —    —    —    — 
Property and equipment valuation difference   —    403    —    403    2,473    —    2,876 
Other adjustments   33,660    (1,278)   —    32,382    (1,060)   —    31,322 
Total Debit Differences   324,070    88,095    785    412,950    (32,174)   (3,236)   377,540 
                                    
Credit differences:                                   
Intangible   15,897    1,068    —    16,965    7,745    —    24,710 
Property and equipment valuation difference   6,174    (6,174)   —    —    —    —    — 
Transitory assets   6,958    995    —    7,953    921    —    8,874 
Loans accrued to effective rate   2,437    4    —    2,441    43    —    2,484 
Prepaid expenses   5,668    (2,980)   —    2,688    8,197    —    10,885 
Exchange rate difference   —    3,406    —    3,406    (1,770)   —    1,636 
Activated bond placement expense   6,444    (634)   —    5,810    (553)   —    5,257 
Other adjustments   4,092    1,409    —    5,501    (2,212)   (1)   3,288 
Total Credit Differences   47,670    (2,906)   —    44,764    12,371    (1)   57,134 
Total Debit (Credit), net   276,400    91,001    785    368,186    (44,545)   (3,235)   320,406