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INCOME TAX - Estimates to recover income tax assets and settle income tax liabilities - Current tax (Details) - COP ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Disclosure of income tax [line items]    
Current tax asset $ 2,596,837 $ 1,782,658
Current tax liability (268,347) (228,817)
Later than one year [member]    
Disclosure of income tax [line items]    
Current tax asset 208,396 590,328
Current tax liability   (3,437)
Not later than one year [member]    
Disclosure of income tax [line items]    
Current tax asset 2,388,441 1,192,330
Current tax liability $ (268,347) $ (225,380)