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CURRENT AND DEFERRED TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of income tax [text block] [Abstract]

Schedule of Composition of current tax assets

		Current assets								Non-current assets								Total assets
		As of				As of				As of				As of				As of				As of
		December 31,				December 31,				December 31,				December 31,				December 31,				December 31,
		2019				2018				2019				2018				2019				2018
		ThUS$				ThUS$				ThUS$				ThUS$				ThUS$				ThUS$
Provisional monthly payments (advances)			10,968				48,480				-				-				10,968				48,480
Other recoverable credits			18,353				20,654				-				757				18,353				21,411
Total assets by current tax			29,321				69,134				-				757				29,321				69,891

Schedule of composition of current tax liabilities

		Current liabilities								Non-current liabilities								Total liabilities
		As of				As of				As of				As of				As of				As of
		December 31,				December 31,				December 31,				December 31,				December 31,				December 31,
		2019				2018				2019				2018				2019				2018
		ThUS$				ThUS$				ThUS$				ThUS$				ThUS$				ThUS$
Income tax provision			11,925				3,738				-				-				11,925				3,738
Total liabilities by current tax			11,925				3,738				-				-				11,925				3,738

Disclosure For Balances Of Deferred Tax Assets And Liabilities Explanatory

		Assets								Liabilities
		As of				As of				As of				As of
Concept		December 31,				December 31,				December 31,				December 31,
		2019				2018				2019				2018
		ThUS$				ThUS$				ThUS$				ThUS$
						Restated								Restated
Properties, Plants and equipment			186,311				150,831				1,700,215				1,733,327
Assets by right of use			42,011				202				(91,470	)			(85,550	)
Amortization			(903	)			(983	)			52,233				55,880
Provisions			(139,346	)			(38,303	)			(182,913	)			(75,631	)
Revaluation of financial instruments			422				445				(9,857	)			458
Tax losses			155,539				170,980				(1,200,729	)			(1,198,170	)
Intangibles			-				-				349,082				351,238
Others			(8,451	)			(9,643	)			242				5,019
Total			235,583				273,529				616,803				786,571

Schedule of movements of deferred tax assets and liabilities

		Opening				Recognized in				Recognized in				Exchange				Ending
		balance				consolidated				comprehensive				rate				balance
		Assets/(liabilities)				income				income				variation				Asset (liability)
		ThUS$				ThUS$				ThUS$				ThUS$				ThUS$

Properties, Plants and equipment			(1,615,783	)			46,403				-				616				(1,568,764	)
Assets by right of use			61,343				14,506				-				-				75,849
Amortization			(77,480	)			22,486				-				174				(54,820	)
Provisions			281,369				(286,267	)			(785	)			(4,778	)			(10,461	)
Revaluation of financial instruments			3,223				2,417				(1,770	)			(120	)			3,750
Tax losses			1,328,736				152,081				-				(1,257	)			1,479,560
Intangibles			(430,705	)			24,436				-				(267	)			(406,536	)
Others			(20,539	)			(7,547	)			-				(319	)			(28,405	)
Total			(469,836	)			(31,485	)			(2,555	)			(5,951	)			(509,827	)

		Opening				Recognized in				Recognized in				Exchange				Ending
		balance				consolidated				comprehensive				rate				balance
		Assets/(liabilities)				income				income				variation				Asset (liability)
		ThUS$				ThUS$				ThUS$				ThUS$				ThUS$

Property, plant and equipment			(1,568,764	)			(19,735	)			-				6,003				(1,582,496	)
Assets for right of use			75,849				9,903				-				-				85,752
Amortization			(54,820	)			(3,735	)			-				1,692				(56,863	)
Provisions			(10,461	)			92,804				1,566				(46,581	)			37,328
Revaluation of financial instruments			3,750				(2,326	)			(269	)			(1,168	)			(13	)
Tax losses			1,479,560				(98,154	)			-				(12,256	)			1,369,150
Intangibles			(406,536	)			20,000				-				35,298				(351,238	)
Others			(28,405	)			5,439				-				8,304				(14,662	)
Total			(509,827	)			4,196				1,297				(8,708	)			(513,042	)

		Opening				Recognized in				Recognized in				Exchange				Ending
		balance				consolidated				comprehensive				rate				balance
		Assets/(liabilities)				income				income				variation				Asset (liability)
		ThUS$				ThUS$				ThUS$				ThUS$				ThUS$

Property, plant and equipment			(1,582,496	)			67,237				-				1,355				(1,513,904	)
Assets for right of use			85,752				47,729				-				-				133,481
Amortization			(56,863	)			3,345				-				382				(53,136	)
Provisions			37,328				13,881				2,873				(10,515	)			43,567
Revaluation of financial instruments			(13	)			10,142				414				(264	)			10,279
Tax losses			1,369,150				(10,116	)			-				(2,766	)			1,356,268
Intangibles			(351,238	)			(11,718	)			-				13,874				(349,082	)
Others			(14,662	)			5,844				-				125				(8,693	)
Total			(513,042	)			126,344				3,287				2,191				(381,220	)

Schedule of deferred tax assets not recognized

		As of				As of
		December 31,				December 31,
		2019				2018
		ThUS$				ThUS$

Tax losses			110,933				137,761
Total Deferred tax assets not recognized			110,933				137,761

Schedule of deferred tax expense and current income taxes

		For the year ended
		December 31,
		2019				2018				2017
		ThUS$				ThUS$				ThUS$
						Restated				Restated

Current tax expense
Current tax expense			72,999				77,713				127,024
Adjustment to previous period’s current tax			(352	)			362				489
Total current tax expense, net			72,647				78,075				127,513

Deferred tax expense

Deferred expense for taxes related to the creation and reversal of temporary differences			(126,344	)			(4,196	)			31,485
Total deferred tax expense, net			(126,344	)			(4,196	)			31,485
Income tax expense			(53,697	)			73,879				158,998

Schedule of composition of income tax expense (income)

		For the year ended
		December 31,
		2019				2018				2017
		ThUS$				ThUS$				ThUS$
						Restated				Restated

Current tax expense, net, foreign			76,806				65,850				100,657
Current tax expense, net, Chile			(4,159	)			12,225				26,856
Total current tax expense, net			72,647				78,075				127,513

Deferred tax expense, net, foreign			37,294				58,271				21,846
Deferred tax expense, net, Chile			(163,638	)			(62,467	)			9,639
Deferred tax expense, net, total			(126,344	)			(4,196	)			31,485
Income tax expense			(53,697	)			73,879				158,998

Schedule of profit before tax by the legal tax rate

		For the year ended												For the year ended
		December 31,												December 31,
		2019				2018				2017				2019				2018				2017
		ThUS$				ThUS$				ThUS$				%				%				%

Tax expense using the legal rate			38,318				112,230				95,425				27.00				27.00				25.50

Tax effect by change in tax rate			-				5,587				897				-				1.34				0.24
Tax effect of rates in other jurisdictions			20,082				15,905				42,326				14.15				3.83				11.31
Tax effect of non-taxable operating revenues			(13,125	)			(3,076	)			(44,593	)			(9.25	)			(0.74	)			(11.92	)
Tax effect of disallowable expenses			66,257				61,295				35,481				46.69				14.75				9.48
Tax effect of due to the non-use of tax losses			-				46,492				211				-				11.18				0.06
Other increases (decreases) in legal tax charge			(165,229	)			(164,554	)			43,757				(116.43	)			(39.59	)			11.69
Total adjustments to tax expense using the legal rate			(92,015	)			(38,351	)			78,079				(64.84	)			(9.23	)			20.86
Tax expense using the effective rate			(53,697	)			73,879				173,504				(37.84	)			17.77				46.36

Schedule of deferred taxes related to items charged to net equity

		For the period ended
		December 31,
		2019				2018
		ThUS$				ThUS$

Aggregate deferred taxation of components of other comprehensive income			3,287				1,297