v3.26.1
INCOME TAX - Reconciliation between total expenses of income tax and tax expense - Tabular disclosure (Details) - COP ($)
$ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disclosure of income tax [line items]      
Profit before income tax $ 4,621,234 $ 3,107,791 $ 3,423,181
Enacted tax rate 40.00% 40.00% 40.00%
Theoretical income tax expense $ 1,848,494 $ 1,243,116 $ 1,369,272
Non deductible expenses 456,190 633,879 774,386
Generation (offset) of tax losses considered non recoverable for income tax purpose 114,337 (140,284) 71,741
(Offset) of presumptive income considered non recoverable for income tax purpose 37 (518) (23)
Nontaxable dividends (50,680) (59,381) (47,242)
Nontaxable income under equity method in associates (140,374) (151,358) (150,626)
Profit on sales or appraisal of investment 7,700 (19,997) (5,009)
Nontaxable interest income and other income (115,888) (70,282) (224,025)
Other nontaxable income (313,556) (265,218) (136,377)
Non-accountable tax revenues in sale of BHI     114,201
Revenues taxable by different tax rate 6,164 23,593 47,139
Tax benefits in the acquisition of property and equipment (71,464) (45,247) (32,493)
Tax discounts (27,083) (8,466) (25,086)
Profits (losses) in Subsidiaries in tax free countries or with different tax rate (272,958) (197,909) (229,792)
Effect on the deferred income tax due to changes in tax rates (10,765) 59,802 (176,764)
Prior years adjustments 102,745 (12,630) (20,491)
Adjustments due to uncertain tax positions in previous year   (3,535) (772)
Deferred taxes - Prior years adjustments (105,959) 9,553 (165)
Withholding tax 10,934 11,957 13,465
Other (5,166) (65,097) (32,266)
Total income tax expense, continued operations $ 1,432,708 $ 941,978 $ 1,309,073
Effective income tax rate 31.00% 30.31% 38.24%
Tax losses on which no deferred tax asset recorded $ 114,337 $ (140,284) $ 71,741
Deferred tax rate (as a percent) 35.00% 35.00% 35.00%
Companies having validity of legal stability contract      
Disclosure of income tax [line items]      
Enacted tax rate 33.00% 33.00% 33.00%
Banco de Occidente S.A.      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates     $ 36,523
Banco Popular S.A.      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates     $ 57,700
Corficolombiana      
Disclosure of income tax [line items]      
Enacted tax rate 35.00% 35.00% 35.00%
Effect on the deferred income tax due to changes in tax rates     $ (87,085)
Nexa, Barbados and other subsidiaries      
Disclosure of income tax [line items]      
Effect on the deferred income tax due to changes in tax rates     $ (4,544)
PERU      
Disclosure of income tax [line items]      
Enacted tax rate 29.50% 29.50% 29.50%