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INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES - Deferred income taxes (Details) - CLP ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
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INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | $ 71,243,996 | $ 71,162,662
Deferred tax liabilities | (289,130,332) | (247,309,707)
Total assets net | 7,081,549 | 4,323,174
Total liabilities net | (224,967,885) | (180,470,219)
Property, plant and equipment |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 13,207,209 | 5,970,424
Deferred tax liabilities | (72,828,374) | (54,058,525)
Obsolescence provisions |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 1,462,351 | 2,231,501
ICMS exclusion credit |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets |  | 3,241,530
Deferred tax liabilities | (8,932,781) |
Employee benefits |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 9,193,709 | 8,212,311
Deferred tax liabilities |  | (14,382)
Provision for severance indemnity |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 3,090,610 | 2,546,033
Deferred tax liabilities |  | (94,659)
Tax loss carry forwards |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 1,777,503 | 2,142,747
Tax goodwill Brazil |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax liabilities | (14,017,580) | (15,782,005)
Contingency provision |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 27,369,217 | 27,144,927
Foreign Exchange differences |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets |  | 4,640,723
Deferred tax liabilities | (6,645,768) |
Allowance for doubtful accounts |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 977,594 | 799,274
Coca-Cola incentives (Argentina) |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 44,298 |
Assets and liabilities for placement of bonds |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax liabilities | (513,394) | (561,994)
Financial expense |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax liabilities | (2,400,025) | (2,363,384)
Lease liabilities |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 5,321,034 | 3,665,695
Inventories |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 2,033,884 | 1,706,518
Distribution rights |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax liabilities | (155,203,115) | (161,155,669)
Prepaid income |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 1,582,847 | 4,481,352
Deferred tax liabilities | (28,858) |
Spare parts |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax liabilities | (10,970,620) | (4,816,189)
Intangibles |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 85,915 | 77,752
Deferred tax liabilities | (10,448,709) | (5,497,812)
Others |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax assets | 5,097,825 | 4,301,875
Deferred tax liabilities | (4,641,624) | (2,965,088)
Tax inflation adjustment |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Deferred tax liabilities | (2,499,484) |
Offsetting of deferred tax assets/(liabilities) |  |
INCOME TAX EXPENSE, DEFERRED TAXES AND OTHER TAXES |  |
Offsetting of deferred tax assets | (64,162,447) | (66,839,488)
Offsetting of deferred tax liabilities | $ 64,162,447 | $ 66,839,488

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