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Current and Deferred Taxes (Tables)
 12 Months Ended
Dec. 31, 2024
Current and Deferred Taxes [Abstract]  
Schedule of Current Taxes
As of December 31, 2024 and 2023, the Bank recognizes taxes payable (recoverable), which is determined based on the currently applicable tax legislation. This amount is recorded net of recoverable taxes, and is shown as follows:
 As of December 31,
 20242023
 MCh$ MCh$
Summary of current tax liabilities (assets)
Current tax (assets)(60)(146)
Current tax liabilities48,548 163,878 
   
Total tax payable (recoverable)48,488 163,732 
   
(Assets) liabilities current taxes detail (net)  
Income tax, tax rate241,640 256,257 
Minus:  
Provisional monthly payments(191,294)(89,631)
Credit for training expenses(2,263)(2,242)
Grant credits(465)(1,371)
Other870 719 
Total tax payable (recoverable)48,488 163,732 
Schedule of Effect on Income Tax Expense
The effect of income tax expense on income for the years ended December 31, 2024, 2023 and 2022 is comprised of the following items:
 As of December 31,
 202420232022
 MCh$ MCh$ MCh$
Income tax expense
Current tax243,136 238,875 139,961 
Credits (debits) for deferred taxes   
Origination and reversal of temporary differences12,659 (131,195)(52,181)
Valuation provision
Subtotals255,795 107,680 87,780 
Tax for rejected expenses (Article No21)394 379 236 
Other(36,444)(10,511)5,608 
Net charges for income tax expense219,745 97,548 93,624 
NOTE 13 - CURRENT AND DEFERRED TAXES, continued
Schedule of Effective Tax Rate Reconciliation
The reconciliation between the income tax rate and the effective rate applied in determining tax expenses as of December 31, 2024, 2024 and 2023, is as follows:
 For the year ended,
 202420232022
 Tax rate Amount Tax rate Amount
Tax rate
Amount
 % MCh$ % MCh$
 %
MCh$
Tax calculated over profit before tax27.00 291,491 27.00 186,674 27.00 238,415 
Price level restatement for tax purposes (1)
(9.84)(106,221)(12.19)(84,289)(18.70)(165,164)
Single penalty tax (rejected expenses)0.04 394 (0.12)379 0.03 236 
Other3.16 34,081 (0.12)(5,216)2.28 20,137 
Effective tax rates and expenses for income tax20.35 219,745 14.57 97,548 10.60 93,624 
(1)Mainly corresponds to the permanent differences originated from the Tax Capital Monetary Correction and the effect of the bonds received under article 104 of the Tax Law.
Schedule of Effect of Deferred Taxes on Comprehensive Income
Below is a summary of the separate effect of deferred tax on other comprehensive income, showing the asset and liability balances, for the years ended December 31, 2024 and 2023:
 As of December 31,
 20242023
 MCh$ MCh$
Deferred tax assets
Debt instruments at FVOCI19,158 30,150 
Cash flow hedges21,006 24,599 
Total deferred tax assets recognised through other comprehensive income40,164 54,749 
   
Deferred tax liabilities  
Debt instruments at FVOCI(1,025)(5,919)
Cash flow hedges— (47,391)
Total deferred tax liabilities recognised through other comprehensive income(1,025)(53,310)
   
Net deferred tax balances in equity39,139 1,439 
Deferred taxes in equity attributable to shareholders of the Bank39,639 1,938 
Deferred tax in equity attributable to non-controlling interests(500)(499)
NOTE 13 - CURRENT AND DEFERRED TAXES, continued
Schedule of Effect of Deferred Taxes on Income
As of December 31, 2024 and 2023, the Bank has recorded effects for deferred taxes in the financial statements:
 As of December 31,
 20242023
 MCh$MCh$
Deferred tax assets
Interests and adjustments22,854 19,679 
Extraordinary charge-offs43,585 38,421 
Assets received in lieu of payment- 53 
Property, plant and equipment valuation5,222 6,426 
Allowance for loan losses245,571 219,226 
Provision for expenses81,310 77,149 
Derivatives290 275 
Leased assets75,092 106,230 
Subsidiaries tax losses608 1,108 
Right of use assets18,058 27,761 
Others- 2,398 
Total deferred tax assets492,590 498,726 
   
Deferred tax liabilities  
Valuation of investments(9,612)(473)
Prepaid expenses(29,799)(3,829)
Assets received in lieu of payment(676)- 
Derivatives(94,003)(127,080)
Lease obligations(16,903)(27,433)
Exchange rate adjustments(6,093)(5,384)
Other(14,063)(427)
Total deferred tax liabilities(171,149)(164,626)
Schedule of Deferred Tax Assets and Liabilities
Below is a summary of the deferred taxes impact on equity and income:
 As of December 31,
 20242023
 MCh$MCh$
Deferred tax assets
Recognised through other comprehensive income40,164 54,749 
Recognised through profit or loss492,590 498,726 
Total deferred tax assets532,754 553,475 
   
Deferred tax liabilities  
Recognised through other comprehensive income(1,025)(53,310)
Recognised through profit or loss(171,149)(164,626)
Total deferred tax liabilities(172,174)(217,936)
Summary of the Deferred Taxes and Current Taxes in Financial Statements
Below is a summary of the deferred taxes and current taxes in financial statements :
 As of December 31,
 20242023
 MCh$MCh$
Deferred taxes
Deferred tax assets before reclassifying532,754 553,475 
Reclassifying (netting)(171,498)(214,389)
Deferred tax asset after reclassifying361,256 339,086 
Deferred tax liabilities before reclassifying(172,174)(217,936)
Reclassifying (netting)171,498 214,389 
Deferred tax liabilities after reclassifying(676)(3,547)
Current taxes
Current tax asset before reclassifying194,118 93,605 
Reclassifying (netting)(194,058)(93,459)
Current tax asset after reclassifying60 146 
Current tax liabilities before reclassifying(242,606)(257,337)
Reclassifying (netting)194,058 93,459 
Current tax liabilities after reclassifying(48,548)(163,878)