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SHARE-BASED PAYMENTS (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items] |
Schedule of acquisition of the share's rights | The acquisition of the share's rights, in both companies is as follows:
|  | Number of shares |  |  | Number of shares |
|  | Accrued options |  |  | Non accrued options |
|  | As of |  |  | As of |  |  | As of |  |  | As of |
|  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |
Company |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Multiplus S.A. |  |  | - |  |  |  | 247,500 |  |  |  | - |  |  |  | 316,025 |
Schedule of number shares in circulation | Number shares in circulation
|  |  |  |  |  |  |  |  |  |  | Not acquired due |  |  |  |
|  | Opening |  |  |  |  |  |  |  |  | to breach of employment |  |  | Closing |
|  | balance |  |  | Granted |  |  | Exercised |  |  | retention conditions |  |  | balance |
From January 1 to December 31, 2016 |  |  | 175,910 |  |  |  | 138,282 |  |  |  | (15,811 | ) |  |  | (60,525 | ) |  |  | 237,856 |
From January 1 to December 31, 2017 |  |  | 237,856 |  |  |  | 129,218 |  |  |  | (41,801 | ) |  |  | (15,563 | ) |  |  | 309,710 |
From January 1 to December 31, 2018 |  |  | 309,710 |  |  |  | - |  |  |  | (83,958 | ) |  |  | (8,916 | ) |  |  | 216,836 |
Compensation Plan 2011 [Member] |
Disclosure of terms and conditions of share-based payment arrangement [line items] |
Schedule of share-based payments balance | This benefit is recorded in accordance with the provisions of IFRS 2 "Payments based on shares" and has been considered as a cash settled award and, therefore, recorded at fair value as a liability, which is updated at the closing date. of each financial statement with effect on the result of the period.
|  | Base Units |
|  | Opening |  |  |  |  |  |  |  |  |  |  |  | Closing |
Periods |  | balance |  |  | Granted |  |  | Annulled |  |  | Exercised |  |  | Balance |
From January 1 to December 31, 2017 |  |  | 4,719,720 |  |  |  | 37,359 |  |  |  | (1,193,286 | ) |  |  | (630,897 | ) |  |  | 2,932,896 |
From January 1 to December 31, 2018 |  |  | 2,932,896 |  |  |  | - |  |  |  | (171,419 | ) |  |  | (1,168,700 | ) |  |  | 1,592,777 |
Subsidiaries Compensation Plans [Member] |
Disclosure of terms and conditions of share-based payment arrangement [line items] |
Schedule of share-based payments balance | Multiplus S.A., subsidiaries of TAM S.A., have outstanding stock options at December 31, 2018, which amounted to 247,500 shares (at December 31, 2017, the distribution of outstanding stock options amounted to 316,025 for Multiplus S.A.). Multiplus S.A.
|  |  |  |  |  |  |  | 4nd Extraordinary |  |  |  |
|  | 3rd Grant |  |  | 4th Grant |  |  | Grant |  |  |  |
Description |  | 03/21/2012 |  |  | 04/03/2013 |  |  | 11/20/2013 |  |  | Total |
Outstanding option number as December 31, 2017 |  |  | 84,249 |  |  |  | 163,251 |  |  |  | 68,525 |  |  |  | 316,025 |
Outstanding option number as December 31, 2018 |  |  | 84,249 |  |  |  | 163,251 |  |  |  | - |  |  |  | 247,500 |

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