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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
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Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of income tax [line items] |  |  |
Profit before income tax | $ 3,137,904.0 | $ 3,487,550.0 | $ 6,274,371.0
Enacted tax rate | 40.00% | 40.00% | 38.00%
Theoretical income tax expense | $ 1,255,162.0 | $ 1,395,020.0 | $ 2,384,261.0
Non deductible expenses | 722,100.0 | 872,723.0 | 465,986.0
Generation (offset) of tax losses considered non recoverable for income tax purpose | (140,284.0) | 71,741.0 | 192,470.0
(Offset) of presumptive income considered non recoverable for income tax purpose | (518.0) | (23.0) | (7,666.0)
Nontaxable dividends | (59,381.0) | (47,242.0) | (40,420.0)
Nontaxable income under equity method in associates | (151,358.0) | (150,626.0) | (141,655.0)
Profit on sales or appraisal of investment | (19,997.0) | (5,009.0) | (439.0)
Nontaxable interest income and other income | (113,805.0) | (274,758.0) | (281,715.0)
Other nontaxable income | (312,417.0) | (182,121.0) | (578,592.0)
Non-accountable tax revenues in sale of BHI |  | 114,201.0 | 543,879.0
Revenues taxable by different tax rate | 23,593.0 | 47,139.0 | 9,218.0
Tax benefits in the acquisition of property and equipment | (45,247.0) | (32,493.0) | (34,018.0)
Tax discounts | (8,465.0) | (25,086.0) | (80,804.0)
Profits (losses) in Subsidiaries in tax free countries or with different tax rate | (202,994.0) | (246,999.0) | (188,701.0)
Effect on the deferred income tax due to changes in tax rates | 59,802.0 | (176,764.0) | 56,129.0
Prior years adjustments | (12,630.0) | (20,491.0) | (35,553.0)
Adjustments due to uncertain tax positions in previous year | (3,535.0) | (772.0) | (6,802.0)
Deferred taxes - Prior years adjustments | 9,553.0 | (165.0) | 7,857.0
Withholding tax | 11,957.0 | 9,479.0 | 654.0
Other | (65,109.0) | (37,320.0) | 7,315.0
Total income tax | $ 946,427.0 | $ 1,310,434.0 | $ 2,271,404.0
Effective income tax rate | 30.16% | 37.57% | 36.20%
Tax losses on which no deferred tax asset recorded | $ (140,284.0) | $ 71,741.0 | $ 192,470.0
Deferred tax rate (as a percent) |  | 35.00% |
Companies having validity of legal stability contract |  |  |
Disclosure of income tax [line items] |  |  |
Enacted tax rate | 33.00% | 33.00% | 33.00%
Banco de Occidente S.A. |  |  |
Disclosure of income tax [line items] |  |  |
Effect on the deferred income tax due to changes in tax rates |  | $ 36,523.0 |
Banco Popular S.A. |  |  |
Disclosure of income tax [line items] |  |  |
Effect on the deferred income tax due to changes in tax rates |  | $ 57,700.0 |
Corficolombiana |  |  |
Disclosure of income tax [line items] |  |  |
Enacted tax rate | 35.00% | 35.00% | 35.00%
Effect on the deferred income tax due to changes in tax rates |  | $ (87,085.0) |
Income surtax | 0.00% |  |
Nexa, Barbados and other subsidiaries |  |  |
Disclosure of income tax [line items] |  |  |
Effect on the deferred income tax due to changes in tax rates |  | $ (4,544.0) |
PERU |  |  |
Disclosure of income tax [line items] |  |  |
Enacted tax rate | 29.50% | 29.50% | 29.50%

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