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TAX ASSETS AND LIABILITIES | 12 Months Ended
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Dec. 31, 2023
TAX ASSETS AND LIABILITIES |
TAX ASSETS AND LIABILITIES | 9 – TAX ASSETS AND LIABILITIES The composition of current tax accounts receivable is the following: ​
​ | ​ | ​ | ​ | ​
Tax assets |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$
Monthly provisional payments |  | 4,691,320 |  | 25,428,344
Tax credits |  | 32,125,597 |  | 6,640,888
Recoverable taxes from prior years | ​ | 27,247 | ​ | 473,424
Surplus Tax Credit | ​ | 6,265,971 | ​ | 6,387,530
Other Recoverable Taxes | ​ | 272,923 | ​ | 396,241
Total |  | 43,383,058 |  | 39,326,427
​ The composition of current tax accounts payable is the following: ​
​ | ​ | ​ | ​ | ​
​ | ​ | Current
Tax liabilities |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$
Income tax expense |  | 13,411,621 |  | 14,615,447
Tax credit | ​ | — | ​ | —
Others | ​ | — | ​ | —
Total |  | 13,411,621 |  | 14,615,447
​

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