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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, 2023
Dec. 31, 2022
Dec. 31, 2021
Reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate      
Net income before taxes $ 260,505,794 $ 232,803,625 $ 203,208,988
Tax expense at legal rate (27.0%) (70,336,564) (62,856,979) (54,866,427)
Effect of tax rate in other jurisdictions (854,686) (2,820,546) 860,745
Foreign dividend tax withholding expense and other non-taxable income (15,253,682) (11,536,654) (10,868,055)
Non-deductible expenses (2,585,111) (3,622,958) (2,935,310)
Tax effect on excess tax provision in previous periods (188,988) (81,258) 13,250,594
Tax effect of price-level restatement for Chilean companies (9,929,818) (33,196,408) (15,794,098)
Subsidiaries tax withholding expense and other legal tax debits and credits 13,154,542 9,770,165 24,175,231
Adjustments to tax expense (14,803,057) (38,667,113) 7,828,362
Total income tax expense $ (85,994,307) $ (104,344,638) $ (46,177,320)
Effective rate 33.00% 44.80% 22.70%