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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.