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OTHER NON-FINANCIAL ASSETS (Tables)
 12 Months Ended
Dec. 31, 2019
Disclosure Of Other Non Financial Assets Explanatory [Abstract]  
Schedule of composition of Other non-financial assets [Text Block]]
   Current assets   Non-current assets   Total Assets 
   As of
December 31,
2019		   As of
December 31,
2018		   As of
December 31,
2019		   As of
December 31,
2018		   As of
December 31,
2019		   As of
December 31,
2018		 
   ThUS$   ThUS$    ThUS$   ThUS$    ThUS$   ThUS$  
       Restated       Restated       Restated 
(a)  Advance payments                        
                         
Aircraft insurance and other   11,179    16,483    523    -    11,702    16,483 
Others   15,167    20,105    1,832    4,460    16,999    24,565 
Subtotal advance payments   26,346    36,588    2,355    4,460    28,701    41,048 
                               
(b)  Contract assets (1)                              
                               
GDS costs   16,593    14,708    -    -    16,593    14,708 
Credit card commissions   23,437    21,614    -    -    23,437    21,614 
Travel agencies commissions   16,546    12,635    -    -    16,546    12,635 
Subtotal advance payments   56,576    48,957    -    -    56,576    48,957 
                               
(c)  Other assets                              
                               
Aircraft maintenance reserve (2)   27,987    831    17,844    51,836    45,831    52,667 
Sales tax   167,987    187,410    34,680    38,186    202,667    225,596 
Other taxes   34,295    15,255    -    -    34,295    15,255 
Contributions to Société Internationale de                              
Télécommunications Aéronautiques (“SITA”)   258    258    739    739    997    997 
Judicial deposits   -    -    149,310    132,267    149,310    132,267 
Others   -    1,177    -    53    -    1,230 
Subtotal other assets   230,527    204,931    202,573    223,081    433,100    428,012 
Total Other Non - Financial Assets   313,449    290,476    204,928    227,541    518,377    518,017 

(1) Movement of Contracts assets:

(2) Aircraft maintenance reserves reflect prepayment deposits made by the group to lessors of certain aircraft under operating lease agreements in order to ensure that funds are available to support the scheduled heavy maintenance of the aircraft.
Schedule of movement of Contracts assets [Text Block]]
           Adjustments   Difference         
   Initial       by the application   by       Final 
   balance   Activation   IFRS 15   conversion   Amortization   balance 
   ThUS$   ThUS$   ThUS$   ThUS$   ThUS$   ThUS$ 
                         
From January 1 to December 31, 2018               -    180,171    54,361    (5,019)   (180,556)   48,957 
From January 1 to December 31, 2019   48,957    166,300    -    (4,950)   (153,731)   56,576