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INCOME TAX EXPENSE AND DEFERRED TAXES - Reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate (Details) - CLP ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate      
Net income before taxes $ 232,803,625 $ 203,208,988 $ 178,022,719
Tax expense at legal rate (27.0%) (62,856,979) (54,866,427) (48,066,134)
Effect of tax rate in other jurisdictions (2,820,546) 860,745 1,032,950
Withholding and other non-taxable income (11,536,654) (10,868,055) (2,417,582)
Non-deductible expenses (3,622,958) (2,935,310) (6,007,898)
Tax effect on excess tax provision in previous periods (81,258) 13,250,594 113,747
Tax effect of price-level restatement for Chilean companies (33,196,408) (15,794,098) (5,936,464)
Subsidiaries tax withholding expense and other legal tax debits and credits 9,770,165 24,175,231 6,375,982
Adjustments to tax expense (38,667,113) 7,828,362 (7,872,215)
Total income tax expense $ (104,344,638) $ (46,177,320) $ (54,905,399)
Effective rate 44.80% 22.70% 30.80%