XML 167 R149.htm IDEA: XBRL DOCUMENT
v3.19.1

CURRENT AND DEFERRED TAXES (Details 3) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | $ (585,676) | $ (531,179) | $ (434,970)
Recognized in consolidated income | 5,707 | (45,991) | (73,814)
Recognized in comprehensive income | 1,298 | (2,555) | (33,774)
Exchange rate variation | (20,123) | (5,951) | 11,733
Others |  |  | (354)
Ending balance Asset (liability) | (598,794) | (585,676) | (531,179)
Depreciation [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | (1,190,421) | (1,376,025) | (1,130,991)
Recognized in consolidated income | 188,052 | 185,282 | (241,435)
Recognized in comprehensive income |  |  |
Exchange rate variation | 3,137 | 322 | (3,599)
Others |  |  |
Ending balance Asset (liability) | (999,232) | (1,190,421) | (1,376,025)
Leased Assets [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | (378,343) | (239,758) | (251,302)
Recognized in consolidated income | (207,787) | (138,879) | 14,833
Recognized in comprehensive income |  |  |
Exchange rate variation | 2,866 | 294 | (3,289)
Others |  |  |
Ending balance Asset (liability) | (583,264) | (378,343) | (239,758)
Amortization [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | (54,820) | (77,480) | (71,164)
Recognized in consolidated income | (3,735) | 22,486 | (4,375)
Recognized in comprehensive income |  |  |
Exchange rate variation | 1,692 | 174 | (1,941)
Others |  |  |
Ending balance Asset (liability) | (56,863) | (54,820) | (77,480)
Provisions [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | (10,461) | 281,369 | 378,537
Recognized in consolidated income | 92,804 | (286,267) | (149,969)
Recognized in comprehensive income | 1,567 | (785) | 921
Exchange rate variation | (46,582) | (4,778) | 53,448
Others |  |  | (1,568)
Ending balance Asset (liability) | 37,328 | (10,461) | 281,369
Revaluation of Financial Assets [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | 3,750 | 3,223 | 8,284
Recognized in consolidated income | (2,326) | 2,417 | 28,294
Recognized in comprehensive income | (269) | (1,770) | (34,695)
Exchange rate variation | (1,168) | (120) | 1,340
Others |  |  |
Ending balance Asset (liability) | (13) | 3,750 | 3,223
Tax Losses [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | 1,479,560 | 1,328,736 | 1,009,782
Recognized in consolidated income | (98,154) | 152,081 | 304,892
Recognized in comprehensive income |  |  |
Exchange rate variation | (12,256) | (1,257) | 14,062
Others |  |  |
Ending balance Asset (liability) | 1,369,150 | 1,479,560 | 1,328,736
Intangibles [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | (406,536) | (430,705) | (364,314)
Recognized in consolidated income | 20,000 | 24,436 | 4,131
Recognized in comprehensive income |  |  |
Exchange rate variation | 35,298 | (267) | (70,522)
Others |  |  |
Ending balance Asset (liability) | (351,238) | (406,536) | (430,705)
Others [Member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Opening balance Assets/(liabilities) | (28,405) | (20,539) | (13,802)
Recognized in consolidated income | 16,853 | (7,547) | (30,185)
Recognized in comprehensive income |  |  |
Exchange rate variation | (3,110) | (319) | 22,234
Others |  |  | 1,214
Ending balance Asset (liability) | $ (14,662) | $ (28,405) | $ (20,539)

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_ab&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_90&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition It represents the amount of increase decrease through other deferred tax liability asset. + References No definition available. + Details
Name: | ltm_IncreaseDecreaseThroughOtherDeferredTaxLiabilityAsset
Namespace Prefix: | ltm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_DepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_LeasedAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_AmortizationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_ProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_RevaluationOfFinancialAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_TaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_IntangiblesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ltm_DeferredTaxAssetsAndLiabilitiesAxis=ltm_OtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |