DEBT - Convertible Subordinated Notes (Details)				1 Months Ended		3 Months Ended	12 Months Ended
	Apr. 18, 2022 USD ($)	Mar. 07, 2022 USD ($)	Jul. 31, 2014 $ / shares $ / Item	Jul. 31, 2014 $ / shares $ / Item shares	Jan. 31, 2013 USD ($) Item $ / shares $ / Item shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2016 USD ($)
Debt
Payment for repurchase of debt instrument							$ 165,131,000	$ 0	$ 0
Accrued interest payable							4,359,000	4,152,000
Loss on extinguishment of debt							(20,662,000)	0	0
Principal							549,704,000	433,484,000
Debt discount and issuance costs, net							(9,331,000)	(38,831,000)
2023 Notes | Privately-negotiated capped call option
Debt
Cap price for the underlying number of shares (in dollars per share) | $ / Item			27.04	27.04
2023 Notes | Convertible subordinated notes
Debt
Loan amount					$ 287,500,000
Proceeds from issuance of notes payable, net of debt issuance costs					$ 281,200,000
Debt Instrument, annual interest rate					2.125%
Conversion rate | shares				50.5818	35.9903
Conversion price of convertible notes into common stock (in dollars per share) | $ / shares					$ 27.79
Portion of debt retired, face value		$ 144,800,000				$ 144,800,000				$ 14,100,000
Portion of debt retired, carrying value		144,500,000								$ 13,900,000
Payment for repurchase of debt instrument		$ 165,600,000				$ 165,600,000
Percentage of notes repurchased		60.00%
Accrued interest payable		$ 400,000
Unamortized debt issuance cost		300,000
Loss on extinguishment of debt		20,700,000
Principal	$ 96,200,000	96,200,000					96,204,000	240,984,000
Debt discount and issuance costs, net		$ (200,000)					(11,000)	(620,000)
Net Carrying Amount							96,193,000	240,364,000
Interest expense
Contractual interest expense							2,617,000	5,121,000	5,121,000
Amortization of debt issuance costs							302,000	580,000	567,000
Total interest and amortization expense							$ 2,919,000	$ 5,701,000	$ 5,688,000
2023 Notes | Convertible subordinated notes | Privately-negotiated capped call option
Debt
Payments for capped call options					$ 36,800,000
Number of derivative instruments purchased | Item					2
Capped call strike price | $ / shares			$ 19.77	$ 19.77
Strike price for the underlying number of shares (in dollars per share) | $ / shares			$ 27.79	$ 19.77	$ 27.79
Cap price for the underlying number of shares (in dollars per share) | $ / Item					38.00
2023 Notes | Convertible subordinated notes | Stock prices below $27.79 per share | Minimum
Debt
Net shares settlement payable to the entity | shares					0
2023 Notes | Convertible subordinated notes | Stock prices above $38.00 per share | Maximum
Debt
Net shares settlement payable to the entity | shares					2,779,659
2023 Notes | Old Rate [Member] | Convertible subordinated notes
Debt
Effective interest rate		2.36%
2023 Notes | New Rate [Member] | Convertible subordinated notes
Debt
Effective interest rate		2.37%
Innoviva's Common Stock | 2023 Notes | Convertible subordinated notes
Debt
Notes converted into common stock, Amount	$ 3,000.0