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CURRENT AND DEFERRED TAXES (Details 2) - CLP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Current And Deferred Taxes |  |  |  |
Tax calculated over profit before tax |  | $ 207,046 | $ 183,671 | $ 140,991
Price level restatement for tax purposes | [1] | (39,494) | (21,829) | (32,256)
Single penalty tax (rejected expenses) |  | 1,110 | 610 | 336
Effect of tax reform changes on deferred tax | [2] |  | (20,600) | 86
Real estate taxes |  |  |  |
Other |  | (1,518) | 3,179 | (126)
Effective rates and expenses for income tax |  | $ 167,144 | $ 145,031 | $ 109,031
Tax calculated over profit before tax |  | 27.00% | 25.50% | 24.00%
Price level restatement for tax purposes | [1] | (5.15%) | (3.03%) | (5.49%)
Single penalty tax (rejected expenses) |  | 0.14% | 0.08% | 0.06%
Effect of tax reform changes on deferred tax | [2] | 0.00% | (2.86%) | 0.01%
Real estate taxes |  | 0.00% | 0.00% | 0.00%
Other |  | (0.20%) | 0.44% | (0.02%)
Effective rates and expenses for income tax |  | 21.80% | 20.13% | 18.56%
[1] | Price level restatement on tax purpose capital.
[2] | In accordance with Chilean Law N 20.780 published in September 29, 2014 the income tax rate are 25.5% and 27% for 2017 and 2018 respectively.

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