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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, 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%