XML 62 R170.htm IDEA: XBRL DOCUMENT v3.20.1

Income taxes (Details 3) - CLP ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Income as per deferred tax related to the origin and reversal of temporary differences	$ (8,160,347)	$ 9,930,675	$ (500,800)
Prior year adjustments	(1,390,633)	484,985	569,212
Effect of change in tax rates	0	23,903	(50,071)
Tax benefits (loss)	11,804,310	(1,795,446)	611,282
Total deferred tax expense	2,253,330	8,644,117	629,623
Current tax expense	(43,516,068)	(144,929,220)	(47,841,130)
Prior period adjustments	1,286,824	158,286	(1,154,469)
Total expenses (income) for current taxes	(42,229,244)	(144,770,934)	(48,995,599)
(Loss) Income from income tax	$ (39,975,914)	$ (136,126,817)	$ (48,365,976)

X

- References

No definition available.

+ Details

Name:	ccu_IncomeTaxesAbstract
Namespace Prefix:	ccu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tax benefits (loss).

+ References

No definition available.

+ Details

Name:	ccu_TaxBenefitsLoss
Namespace Prefix:	ccu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Adjustments of tax expense (income) recognised in the period for current tax of prior periods.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 80
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80_b&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 80
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_AdjustmentsForDeferredTaxOfPriorPeriods
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 80
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80_a&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_CurrentTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 80
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_ii&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 80
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80_c&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 80
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_80_d&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 23
-Subparagraph h
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23_h&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 26
-IssueDate 2019-01-01
-Paragraph 35
-Subparagraph b
-Clause viii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2019-en-r&anchor=para_35_b_viii&doctype=Standard
-URIDate 2019-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 79
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_79&doctype=Standard
-URIDate 2019-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2019-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 82
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_82_d&doctype=Standard
-URIDate 2019-03-27

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2019-03-27

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2019-01-01
-Paragraph B13
-Subparagraph g
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration