v3.26.1
INCOME TAX, DEFERRED TAXES, AND OTHER 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, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of the tax expense using the statutory rate with the tax expense using the effective rate      
Net income before taxes $ 380,634,342 $ 368,036,771 $ 260,505,794
Tax expense at legal rate (27.0%) (102,771,272) (99,369,928) (70,336,564)
Effect of tax rate in other jurisdictions (4,280,535) (6,667,967) (854,686)
Foreign dividend tax withholding expense and other non-taxable income (10,051,619) (16,136,709) (15,253,682)
Non-deductible expenses (3,208,984) (2,729,645) (2,585,111)
Tax effect on excess tax provision in previous periods 3,525,571 (227,730) (188,988)
Tax effect of price-level restatement for Chilean companies (3,443,934) (4,711,530) (9,929,818)
Subsidiaries tax withholding expense and other legal tax debits and credits 10,073,846 (3,549,137) 13,154,542
Adjustments to tax expense (3,105,120) (27,354,751) (14,803,057)
Total income tax expense $ (110,156,927) $ (133,392,646) $ (85,994,307)
Effective rate 28.90% 36.20% 33.00%