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INCOME TAX - Reconciliation between total expenses of income tax and tax expense - Tabular disclosure (Details) - COP ($)
$ in Millions
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disclosure of income tax [line items]      
Profit before income tax $ 3,487,550 $ 6,274,371 $ 6,364,618
Enacted tax rate 40.00% 38.00% 34.00%
Theoretical income tax expense $ 1,395,020 $ 2,384,261 $ 2,163,970
Non deductible expenses 872,723 465,986 378,301
Tax losses considered non recoverable for income tax purpose 71,741 192,470 9,480
Presumptive income considered non recoverable for income tax purpose (23) (7,666) (7,845)
Nontaxable dividends (47,242) (40,420) (51,334)
Nontaxable income under equity method in associates (150,626) (141,655) (111,736)
Profit (loss) on sales or appraisal of investment (5,009) (439) (695)
Nontaxable interest income and other income (274,758) (281,715) (133,711)
Other nontaxable income (182,121) (578,592) (283,755)
Non-accountable tax revenues in Sale of BHI 114,201 543,879  
Revenues taxable by different tax rate 47,139 9,218 1,453
Tax benefits in the acquisition of property and equipment (32,493) (34,018) (22,431)
Tax discounts (25,086) (80,804) (91,829)
Profits (losses) in Subsidiaries in tax free countries or with different tax rate (246,999) (188,701) (55,366)
Effect on the deferred income tax due to changes in tax rates (176,764) 56,129 587,939
Prior years adjustments (20,491) (35,553) (102,937)
Adjustments due to uncertain tax positions in previous year (772) (6,802) (933)
Deferred taxes - Prior years adjustments (165) 7,857 34,573
Withholding Tax 9,479 654 4,399
Other (37,320) 7,315 5,885
Total tax expense $ 1,310,434 $ 2,271,404 $ 2,323,428
Effective income tax rate 37.57% 36.20% 36.51%
Tax losses on which no deferred tax asset recorded $ 71,741 $ 192,470 $ 9,480
Deferred tax rate (as a percent) 35.00%    
Statutory tax rate (as a percent)     36.00%
Banco de Bogota S.A.      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates     $ (262,901)
Banco de Occidente S.A.      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates $ (36,523)    
Banco Popular S.A.      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates (57,700)    
Corficolombiana      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates (87,085)   $ (133,329)
Rent surcharge rate     4.00%
Other entities      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates     $ (7,611)
Nexa , Barbados And Other Subsidiaries      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates $ 4,544    
Costa Rica      
Disclosure of income tax [line items]      
Enacted tax rate     30.00%