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COMMITMENTS AND CONTINGENCIES | 12 Months Ended
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Dec. 31, 2024
Disclosure of commitments and contingencies [abstract] |
COMMITMENTS AND CONTINGENCIES | NOTE 27 – COMMITMENTS AND CONTINGENCIES ​ 27.1 Capital expenses commitments As of December 31, 2024 and 2023 Grupo Aval and its Subsidiaries had contractual disbursement commitments of capital expenditures, for tangible assets for Ps. 31,225 and Ps. 11,205, respectively; and for intangible assets for Ps. 79,105 and Ps. 45,043 respectively. ​ 27.2 Contingencies As of December 31, 2024, and 2023, Grupo Aval and its Subsidiaries attended administrative and legal proceedings as defendants; whose expected resolution time is uncertain due to the fact that each process is at different stages. The claims of proceedings were assessed based on analyses and opinions of experience lawyers for Ps. 915,155 and Ps.798,290 respectively in the following legal contingencies were determined: 27.2.1 Labor Proceedings As of December 31, 2024, and 2023, the labor complaints amounted to Ps. 136,692 and Ps. 124,012 respectively. Historically, many of these proceedings have been resolved in favor of Grupo Aval and its Subsidiaries. ​ 27.2.2 Civil Proceedings As of December 31, 2024, and 2023, the result of the assessment of claims for civil suits, amounted of Ps. 316,314 and Ps. 344,152 respectively. ​ ​ 27.2.3 Administrative, Tax Proceedings and Other Proceedings Claims derived from administrative and judicial processes include those of fiscal responsibility over concession contracts, tax proceedings different that income tax and others. The tax proceedings filed by national and local tax authorities, and these authorities may establish, in some cases, sanctions in which Grupo Aval and its subsidiaries may incur as a result of: (i) the performance of their duty as a withholder or collector of national and local taxes, and/or (ii) the obligation to pay a higher tax amount in their condition of taxpayers. As of December 31, 2024, the outstanding balances recognized for these claims amounted to Ps.462,149. As of December 31, 2023, these amounted to Ps. 330,126. ​ ​

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- Definition The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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