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INCOME TAX - Deferred tax assets and liabilities - Statement of financial position (Details) - COP ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Deferred tax assets and liabilities [abstract]        
Deferred tax asset, balances on statement of financial position $ 1,280,912 $ 1,851,218    
Deferred tax liability, balances on statement of financial position (5,546,640) (5,062,670)    
Net $ (4,265,728) $ (3,211,452) $ (2,567,101) $ (2,320,272)