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INCOME TAX - Deferred taxes by type of temporary difference (Details) - COP ($)
$ in Millions
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period $ (3,211,452) $ (2,567,101) $ (2,320,272)
Loss of control in a subsidiary   1,824,892  
Discontinued operations   (3,073)  
Business combinations     (11,995)
Credited (charged) to profit or loss (286,659) (1,475,376) (1,291,161)
Credited (charged) to OCI (814,151) (955,530) 1,054,017
Foreign exchange adjustments 46,534 (35,264) 2,310
Deferred tax (liabilities) assets at the end of the period (4,265,728) (3,211,452) (2,567,101)
Deferred tax assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 7,669,219 6,171,791 4,166,160
Loss of control in a subsidiary   1,242,536  
Discontinued operations   3,732  
Business combinations     (80,217)
Credited (charged) to profit or loss (165,274) 1,086,280 972,958
Credited (charged) to OCI (859,370) (901,158) 1,080,546
Foreign exchange adjustments (1,754) 66,038 32,344
Deferred tax (liabilities) assets at the end of the period 6,642,821 7,669,219 6,171,791
Deferred tax assets [member] | Debt securities at fair value [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 857,505 385,338 28,230
Loss of control in a subsidiary   (73,729)  
Discontinued operations   6,567  
Business combinations     (9,022)
Credited (charged) to profit or loss (64,839) 4,195 30,408
Credited (charged) to OCI (520,770) 537,052 350,014
Foreign exchange adjustments (252) (1,918) (14,292)
Deferred tax (liabilities) assets at the end of the period 271,644 857,505 385,338
Deferred tax assets [member] | Equity securities at fair value [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 165 1,028 275
Credited (charged) to profit or loss 1,245 (4,371) 753
Credited (charged) to OCI   3,508  
Deferred tax (liabilities) assets at the end of the period 1,410 165 1,028
Deferred tax assets [member] | Derivative instruments [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 452,394 699,311 609,930
Loss of control in a subsidiary   818,130  
Credited (charged) to profit or loss 674,733 (296,033) (216,846)
Credited (charged) to OCI 9,793 (768,615) 308,831
Foreign exchange adjustments 3,001 (399) (2,604)
Deferred tax (liabilities) assets at the end of the period 1,139,921 452,394 699,311
Deferred tax assets [member] | Allowance Of Investments Securities [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,468 1,155 562
Credited (charged) to profit or loss (1,468) 313 593
Deferred tax (liabilities) assets at the end of the period   1,468 1,155
Deferred tax assets [member] | Accounts receivables [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 258,765 146,496 45,324
Credited (charged) to profit or loss (168,647) 111,687 101,221
Foreign exchange adjustments (52) 582 (49)
Deferred tax (liabilities) assets at the end of the period 90,066 258,765 146,496
Deferred tax assets [member] | Allowance for Accounts Receivable [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 80,839 59,604 47,181
Credited (charged) to profit or loss (71,334) 20,489 12,423
Foreign exchange adjustments 342 746  
Deferred tax (liabilities) assets at the end of the period 9,847 80,839 59,604
Deferred tax assets [member] | Loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 905 1,157 3,623
Credited (charged) to profit or loss 3,674 (252) (29)
Foreign exchange adjustments (9)   (2,437)
Deferred tax (liabilities) assets at the end of the period 4,570 905 1,157
Deferred tax assets [member] | Allowance for impairment on loans and receivables [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 292,841 562,730 448,793
Loss of control in a subsidiary   (303,273)  
Discontinued operations   2,425  
Business combinations     (22,037)
Credited (charged) to profit or loss (33,103) (3,091) 76,976
Credited (charged) to OCI   18,952  
Foreign exchange adjustments (40,463) 15,098 58,998
Deferred tax (liabilities) assets at the end of the period 219,275 292,841 562,730
Deferred tax assets [member] | Allowance for foreclosed assets      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 8,750 21,082 10,169
Loss of control in a subsidiary   (13,173)  
Discontinued operations   556  
Business combinations     9,977
Credited (charged) to profit or loss (3,216) (170) (1,219)
Foreign exchange adjustments (1,054) 455 2,155
Deferred tax (liabilities) assets at the end of the period 4,480 8,750 21,082
Deferred tax assets [member] | Property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 349,485 339,049 323,544
Credited (charged) to profit or loss 121,098 (30,500) 15,505
Foreign exchange adjustments (96) 40,936  
Deferred tax (liabilities) assets at the end of the period 470,487 349,485 339,049
Deferred tax assets [member] | Depreciation of property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 18,018 34,614 32,154
Credited (charged) to profit or loss (39,387) (16,022) 2,401
Foreign exchange adjustments 44,879 (574) 59
Deferred tax (liabilities) assets at the end of the period 23,510 18,018 34,614
Deferred tax assets [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 31,061 30,021 25,461
Credited (charged) to profit or loss (31,061) 1,323 4,481
Credited (charged) to OCI   (283) 79
Deferred tax (liabilities) assets at the end of the period   31,061 30,021
Deferred tax assets [member] | Deferred charges and of intangible assets      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 237,436 243,170 214,669
Credited (charged) to profit or loss 61,968 (5,734) 28,501
Foreign exchange adjustments 29    
Deferred tax (liabilities) assets at the end of the period 299,433 237,436 243,170
Deferred tax assets [member] | Tax losses carry forward [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 272,020 117,025 86,558
Business combinations     (52)
Credited (charged) to profit or loss 778,311 142,435 39,001
Foreign exchange adjustments 5,049 12,560 (8,482)
Deferred tax (liabilities) assets at the end of the period 1,055,380 272,020 117,025
Deferred tax assets [member] | Surplus of presumptive income [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 18,350 4,351 6,071
Credited (charged) to profit or loss (16,044) 13,876 (1,720)
Foreign exchange adjustments   123  
Deferred tax (liabilities) assets at the end of the period 2,306 18,350 4,351
Deferred tax assets [member] | Provisions [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 326,889 324,063 220,822
Loss of control in a subsidiary   (28,108)  
Discontinued operations   (1,779)  
Business combinations     2,465
Credited (charged) to profit or loss 23,237 32,570 96,428
Foreign exchange adjustments (14,532) 143 4,348
Deferred tax (liabilities) assets at the end of the period 335,594 326,889 324,063
Deferred tax assets [member] | Employee benefits [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 73,732 102,662 123,700
Loss of control in a subsidiary   (11,440)  
Discontinued operations   (1,736)  
Business combinations     2,509
Credited (charged) to profit or loss (25,676) 15,523 (6,884)
Credited (charged) to OCI 14,386 (29,818) (19,635)
Foreign exchange adjustments (737) (1,459) 2,972
Deferred tax (liabilities) assets at the end of the period 61,705 73,732 102,662
Deferred tax assets [member] | Goodwill [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period     423
Credited (charged) to profit or loss     (423)
Deferred tax assets [member] | Financial Assets In Concession Arrangement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,585,925 1,368,490 884,158
Credited (charged) to profit or loss (333,025) 217,435 484,332
Foreign exchange adjustments (10,059)    
Deferred tax (liabilities) assets at the end of the period 1,242,841 1,585,925 1,368,490
Deferred tax assets [member] | Biological assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 167 101 104
Credited (charged) to profit or loss (17) 66 (3)
Deferred tax (liabilities) assets at the end of the period 150 167 101
Deferred tax assets [member] | Lease agreement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 619,032 693,388 609,701
Loss of control in a subsidiary   (151,767)  
Discontinued operations   (2,301)  
Business combinations     (58,498)
Credited (charged) to profit or loss 16,044 83,544 114,505
Foreign exchange adjustments (15,625) (3,832) 27,680
Deferred tax (liabilities) assets at the end of the period 619,451 619,032 693,388
Deferred tax assets [member] | Foreign currency bonds [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 1,421,540 720,109 267,668
Loss of control in a subsidiary   1,005,896  
Credited (charged) to profit or loss (620,538) 378,971 29,792
Credited (charged) to OCI (273,608) (683,436) 422,649
Deferred tax (liabilities) assets at the end of the period 527,394 1,421,540 720,109
Deferred tax assets [member] | Foreign Currency Financial Liabilities [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 365,565 83,072  
Credited (charged) to profit or loss (365,565) 282,493 83,072
Deferred tax (liabilities) assets at the end of the period   365,565 83,072
Deferred tax assets [member] | Other [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period 396,367 233,775 177,040
Business combinations     (5,559)
Credited (charged) to profit or loss (71,664) 137,533 79,690
Credited (charged) to OCI (89,171) 21,482 18,608
Foreign exchange adjustments 27,825 3,577 (36,004)
Deferred tax (liabilities) assets at the end of the period 263,357 396,367 233,775
Deferred tax liabilities [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (10,880,671) (8,738,892) (6,486,432)
Loss of control in a subsidiary   582,356  
Discontinued operations   (6,805)  
Business combinations     68,222
Credited (charged) to profit or loss (121,385) (2,561,656) (2,264,119)
Credited (charged) to OCI 45,219 (54,372) (26,529)
Foreign exchange adjustments 48,288 (101,302) (30,034)
Deferred tax (liabilities) assets at the end of the period (10,908,549) (10,880,671) (8,738,892)
Deferred tax liabilities [member] | Debt securities at fair value [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (3,568) (73,895) (111,742)
Loss of control in a subsidiary   103,081  
Discontinued operations   (7,060)  
Business combinations     11,417
Credited (charged) to profit or loss (5,673) (24,749) (2,155)
Credited (charged) to OCI (5,346) 22 (3,767)
Foreign exchange adjustments 77 (967) 32,352
Deferred tax (liabilities) assets at the end of the period (14,510) (3,568) (73,895)
Deferred tax liabilities [member] | Equity securities at fair value [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (172,559) (253,422) (203,826)
Loss of control in a subsidiary   135,876  
Discontinued operations   5,910  
Business combinations     (30,213)
Credited (charged) to profit or loss (32,989) (26,573) 12,776
Credited (charged) to OCI 3,542 (42,746) (20,075)
Foreign exchange adjustments (175) 8,396 (12,084)
Deferred tax (liabilities) assets at the end of the period (202,181) (172,559) (253,422)
Deferred tax liabilities [member] | Derivative instruments [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (663,726) (32,668) (13,194)
Credited (charged) to profit or loss 8,847 (631,300) (15,724)
Credited (charged) to OCI   286 (3,722)
Foreign exchange adjustments (438) (44) (28)
Deferred tax (liabilities) assets at the end of the period (655,317) (663,726) (32,668)
Deferred tax liabilities [member] | Allowance Of Investments Securities [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (2,577) (1,421) (1,805)
Discontinued operations   (7,772)  
Credited (charged) to profit or loss 2,155 6,616 384
Deferred tax (liabilities) assets at the end of the period (422) (2,577) (1,421)
Deferred tax liabilities [member] | Accounts receivables [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (257,754) (177,642) (115,071)
Credited (charged) to profit or loss 225,450 (80,114) (62,571)
Foreign exchange adjustments (25) 2  
Deferred tax (liabilities) assets at the end of the period (32,329) (257,754) (177,642)
Deferred tax liabilities [member] | Loans and receivables [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (37,469) (29,531) (27,042)
Credited (charged) to profit or loss 12,636 (7,938) (2,489)
Deferred tax (liabilities) assets at the end of the period (24,833) (37,469) (29,531)
Deferred tax liabilities [member] | Allowance for impairment on loans and receivables [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (700,024) (612,925) (399,561)
Loss of control in a subsidiary   112,665  
Business combinations     39,495
Credited (charged) to profit or loss 29,937 (199,764) (233,328)
Foreign exchange adjustments 13,931   (19,531)
Deferred tax (liabilities) assets at the end of the period (656,156) (700,024) (612,925)
Deferred tax liabilities [member] | Foreclosed assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (75,396) (65,167) (60,161)
Credited (charged) to profit or loss 25,870 (10,229) (5,006)
Deferred tax (liabilities) assets at the end of the period (49,526) (75,396) (65,167)
Deferred tax liabilities [member] | Property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (234,385) (283,593) (270,327)
Loss of control in a subsidiary   60,039  
Discontinued operations   1,942  
Business combinations     1,287
Credited (charged) to profit or loss 4,968 (10,472) (4,747)
Credited (charged) to OCI 1,051    
Foreign exchange adjustments 1,748 (2,301) (9,806)
Deferred tax (liabilities) assets at the end of the period (226,618) (234,385) (283,593)
Deferred tax liabilities [member] | Depreciation of property, plant and equipment [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (462,695) (410,226) (338,964)
Credited (charged) to profit or loss (27,481) (49,811) (71,262)
Foreign exchange adjustments 1,080 (2,658)  
Deferred tax (liabilities) assets at the end of the period (489,096) (462,695) (410,226)
Deferred tax liabilities [member] | Right-of-use [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (314,062) (437,169) (422,659)
Loss of control in a subsidiary   133,232  
Discontinued operations   1,586  
Business combinations     55,215
Credited (charged) to profit or loss 35,513 (19,367) (53,689)
Foreign exchange adjustments 2,125 7,656 (16,036)
Deferred tax (liabilities) assets at the end of the period (276,424) (314,062) (437,169)
Deferred tax liabilities [member] | Investment property [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (97,608) (96,342) (79,571)
Credited (charged) to profit or loss 51,362 (330) (16,694)
Credited (charged) to OCI   (863)  
Foreign exchange adjustments 112 (73) (77)
Deferred tax (liabilities) assets at the end of the period (46,134) (97,608) (96,342)
Deferred tax liabilities [member] | Deferred charges and of intangible assets      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (326,052) (320,906) (263,802)
Loss of control in a subsidiary   315  
Discontinued operations   (3)  
Business combinations     (1,689)
Credited (charged) to profit or loss (94,613) (1,838) (51,826)
Foreign exchange adjustments 2,885 (3,620) (3,589)
Deferred tax (liabilities) assets at the end of the period (417,780) (326,052) (320,906)
Deferred tax liabilities [member] | Provisions [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (3,474) (16,542) (21,766)
Loss of control in a subsidiary   11,252  
Discontinued operations   1,231  
Business combinations     6,059
Credited (charged) to profit or loss (619) 1,315 1,503
Foreign exchange adjustments 433 (730) (2,338)
Deferred tax (liabilities) assets at the end of the period (3,660) (3,474) (16,542)
Deferred tax liabilities [member] | Employee benefits [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (24,321) (41,367) (30,851)
Loss of control in a subsidiary   39,124  
Discontinued operations   (1,578)  
Business combinations     (9,143)
Credited (charged) to profit or loss 23,050 (22,395) 200
Credited (charged) to OCI 710 (550) 3,686
Foreign exchange adjustments 114 2,445 (5,259)
Deferred tax (liabilities) assets at the end of the period (447) (24,321) (41,367)
Deferred tax liabilities [member] | Goodwill [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (326,661) (327,070) (253,223)
Credited (charged) to profit or loss   409 (73,847)
Deferred tax (liabilities) assets at the end of the period (326,661) (326,661) (327,070)
Deferred tax liabilities [member] | Deferred income [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (1,027,577) (917,159) (638,438)
Credited (charged) to profit or loss (281,375) (110,418) (278,721)
Deferred tax (liabilities) assets at the end of the period (1,308,952) (1,027,577) (917,159)
Deferred tax liabilities [member] | Financial Assets In Concession Arrangement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (197,679) (175,332) (149,928)
Credited (charged) to profit or loss (6,957) 31,036 (25,404)
Foreign exchange adjustments   (53,383)  
Deferred tax (liabilities) assets at the end of the period (204,636) (197,679) (175,332)
Deferred tax liabilities [member] | Intangible Assets In Concession Arrangements [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (5,348,922) (3,994,977) (2,537,348)
Credited (charged) to profit or loss 140,818 (1,292,165) (1,451,262)
Foreign exchange adjustments 32,807 (61,780) (6,367)
Deferred tax (liabilities) assets at the end of the period (5,175,297) (5,348,922) (3,994,977)
Deferred tax liabilities [member] | Biological assets [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (63,378) (45,827) (31,194)
Credited (charged) to profit or loss (5,373) (17,551) (14,633)
Deferred tax (liabilities) assets at the end of the period (68,751) (63,378) (45,827)
Deferred tax liabilities [member] | Lease agreement [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (346,541) (317,539) (279,347)
Credited (charged) to profit or loss (35,077) (28,992) (29,017)
Foreign exchange adjustments   (10) (9,175)
Deferred tax (liabilities) assets at the end of the period (381,618) (346,541) (317,539)
Deferred tax liabilities [member] | Foreign Currency Financial Liabilities [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period     (39,573)
Credited (charged) to profit or loss (312,319)   39,573
Credited (charged) to OCI 45,229    
Deferred tax (liabilities) assets at the end of the period (267,090)    
Deferred tax liabilities [member] | Other [member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period (194,243) (91,651) (186,651)
Loss of control in a subsidiary   (26,045)  
Discontinued operations   (3,680)  
Credited (charged) to profit or loss 120,485 (67,027) 73,820
Credited (charged) to OCI 33 (10,521) (2,651)
Foreign exchange adjustments (6,386) 4,681 23,831
Deferred tax (liabilities) assets at the end of the period $ (80,111) (194,243) (91,651)
Deferred tax liabilities [member] | Provision for foreclosed assets [Member]      
Reconciliation of changes in deferred tax liability (asset) [abstract]      
Deferred tax (liabilities) assets at the beginning of the period   (16,521) (10,388)
Loss of control in a subsidiary   12,817  
Discontinued operations   2,619  
Business combinations     (4,206)
Credited (charged) to profit or loss   1  
Foreign exchange adjustments   $ 1,084 (1,927)
Deferred tax (liabilities) assets at the end of the period     $ (16,521)