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CURRENT AND DEFERRED INCOME TAXES - Reconciliation of effective rate (Details) - CLP ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Reconciliation of effective rate |  |  |  |  |
Net income before taxes | $ 153,606,681 | $ 170,798,359 | $ 140,856,204 |  |
Tax expense at legal rate | 27.00% | 25.50% | 24.00% | 22.50% | 21.00%
Tax expense at applicable tax rate | $ (41,544,270) | $ (43,553,581) | $ (33,805,489) |  |
Effect of a different tax rate in other jurisdictions | 967,671 | (4,971,103) | (9,214,270) |  |
Non-taxable revenues | 12,752,599 | 9,645,068 | 6,068,410 |  |
Non-deductible expenses | (11,141,237) | (4,020,729) | (419,761) |  |
Tax effect on excess tax provision prior periods | (295,632) | 125,021 | 86,731 |  |
Effect of tax restatement Chilean companies | 2,566,163 | (1,465,753) | (1,875,343) |  |
Foreign subsidiaries tax withholding expense and other legal tax debits and credits | (18,870,149) | (7,556,557) | (9,647,371) |  |
Adjustments to tax expense | (14,988,256) | (3,272,950) | (5,787,334) |  |
Tax expense at effective rate | $ (55,564,855) | $ (51,797,634) | $ (48,807,093) |  |
Effective rate | 36.20% | 30.60% | 34.70% |  |

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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
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