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CURRENT AND DEFERRED TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
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, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
|  |  | ThUS$ |  |  |  | ThUS$ |  |  |  | ThUS$ |  |  |  | ThUS$ |  |  |  | ThUS$ |  |  |  | ThUS$ |
Provisional monthly payments (advances) |  |  | 32,086 |  |  |  | 36,788 |  |  |  | - |  |  |  | - |  |  |  | 32,086 |  |  |  | 36,788 |
Other recoverable credits |  |  | 9,171 |  |  |  | 5,532 |  |  |  | - |  |  |  | - |  |  |  | 9,171 |  |  |  | 5,532 |
Total current tax assets |  |  | 41,257 |  |  |  | 42,320 |  |  |  | - |  |  |  | - |  |  |  | 41,257 |  |  |  | 42,320 |
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, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Income tax provision |  |  | 675 |  |  |  | 656 |  |  |  | - |  |  |  | - |  |  |  | 675 |  |  |  | 656 |
Total current tax liabilities |  |  | 675 |  |  |  | 656 |  |  |  | - |  |  |  | - |  |  |  | 675 |  |  |  | 656 |
Schedule of balances of deferred tax |
|  | Assets |  |  | Liabilities |
|  | As of |  |  | As of |  |  | As of |  |  | As of |
Concept |  | December 31, |  |  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Properties, Plants and equipment |  |  | (1,128,225 | ) |  |  | (1,314,456 | ) |  |  | 80,468 |  |  |  | 81,881 |
Assets by right of use |  |  | 715,440 |  |  |  | 229,119 |  |  |  | (68 | ) |  |  | (136 | )
Amortization |  |  | (44,605 | ) |  |  | (65,139 | ) |  |  | 10 |  |  |  | 9 |
Provisions |  |  | 111,468 |  |  |  | 212,492 |  |  |  | 74,047 |  |  |  | 68,462 |
Revaluation of financial instruments |  |  | (16,575 | ) |  |  | (18,133 | ) |  |  | - |  |  |  | - |
Tax losses |  |  | 358,284 |  |  |  | 1,496,952 |  |  |  | (87,378 | ) |  |  | (60,785 | )
Intangibles |  |  | - |  |  |  | - |  |  |  | 254,155 |  |  |  | 270,681 |
Other |  |  | 19,503 |  |  |  | 23,981 |  |  |  | 19,777 |  |  |  | 24,168 |
Total |  |  | 15,290 |  |  |  | 564,816 |  |  |  | 341,011 |  |  |  | 384,280 |
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$ |
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 | )
|  | Opening balance Assets/ (liabilities) |  |  | Recognized in consolidated income |  |  | Recognized in comprehensive income |  |  | Exchange rate variation |  |  | Ending balance Asset (liability) |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Property, plant and equipment |  |  | (1,513,904 | ) |  |  | 110,010 |  |  |  | - |  |  |  | 7,557 |  |  |  | (1,396,337 | )
Assets for right of use |  |  | 133,481 |  |  |  | 95,774 |  |  |  | - |  |  |  | - |  |  |  | 229,255 |
Amortization |  |  | (53,136 | ) |  |  | (14,142 | ) |  |  | - |  |  |  | 2,130 |  |  |  | (65,148 | )
Provisions |  |  | 43,567 |  |  |  | 158,178 |  |  |  | 924 |  |  |  | (58,639 | ) |  |  | 144,030 |
Revaluation of financial instruments |  |  | 10,279 |  |  |  | (27,901 | ) |  |  | 959 |  |  |  | (1,470 | ) |  |  | (18,133 | )
Tax losses |  |  | 1,356,268 |  |  |  | 216,897 |  |  |  | - |  |  |  | (15,428 | ) |  |  | 1,557,737 |
Intangibles |  |  | (349,082 | ) |  |  | 1,030 |  |  |  | - |  |  |  | 77,371 |  |  |  | (270,681 | )
Others |  |  | (8,693 | ) |  |  | 6,541 |  |  |  | - |  |  |  | 1,965 |  |  |  | (187 | )
Total |  |  | (381,220 | ) |  |  | 546,387 |  |  |  | 1,883 |  |  |  | 13,486 |  |  |  | 180,536 |
|  | 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 |  |  | (1,396,337 | ) |  |  | 187,644 |  |  |  | - |  |  |  | - |  |  |  | (1,208,693 | )
Assets for right of use |  |  | 229,255 |  |  |  | 486,253 |  |  |  | - |  |  |  | - |  |  |  | 715,508 |
Amortization |  |  | (65,148 | ) |  |  | 20,533 |  |  |  | - |  |  |  | - |  |  |  | (44,615 | )
Provisions |  |  | 144,030 |  |  |  | (103,826 | ) |  |  | (2,783 | ) |  |  | - |  |  |  | 37,421 |
Revaluation of financial instruments |  |  | (18,133 | ) |  |  | 1,616 |  |  |  | (58 | ) |  |  | - |  |  |  | (16,575 | )
Tax losses (*) |  |  | 1,557,737 |  |  |  | (1,112,075 | ) |  |  | - |  |  |  | - |  |  |  | 445,662 |
Intangibles |  |  | (270,681 | ) |  |  | (1,394 | ) |  |  | - |  |  |  | 17,920 |  |  |  | (254,155 | )
Others |  |  | (187 | ) |  |  | (87 | ) |  |  | - |  |  |  | - |  |  |  | (274 | )
Total |  |  | 180,536 |  |  |  | (521,336 | ) |  |  | (2,841 | ) |  |  | 17,920 |  |  |  | (325,721 | )
Schedule of deferred tax expense and current income taxes |
|  | For the year ended |
|  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Current tax expense |  |  |  |  |  |  |  |  |
Current tax expense |  |  | (47,139 | ) |  |  | 3,602 |  |  |  | (72,999 | )
Adjustment to previous period’s current tax |  |  | (460 | ) |  |  | 199 |  |  |  | 352 |
Total current tax expense, net |  |  | (47,599 | ) |  |  | 3,801 |  |  |  | (72,647 | )
Deferred tax expense |  |  |  |  |  |  |  |  |  |  |  |
Deferred expense for taxes related to the creation and reversal of temporary differences |  |  | (521,336 | ) |  |  | 546,387 |  |  |  | 126,344 |
Total deferred tax expense, net |  |  | (521,336 | ) |  |  | 546,387 |  |  |  | 126,344 |
Income/(loss) tax expense |  |  | (568,935 | ) |  |  | 550,188 |  |  |  | 53,697 |
Schedule of composition of income/(loss) tax expense |
|  | For the year ended |
|  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Current tax expense, net, foreign |  |  | (9,943 | ) |  |  | (4,232 | ) |  |  | (76,806 | )
Current tax expense, net, Chile |  |  | (37,656 | ) |  |  | 8,033 |  |  |  | 4,159 |
Total current tax expense, net |  |  | (47,599 | ) |  |  | 3,801 |  |  |  | (72,647 | )
Deferred tax expense, net, foreign |  |  | 4,309 |  |  |  | (235,963 | ) |  |  | (37,294 | )
Deferred tax expense, net, Chile |  |  | (525,645 | ) |  |  | 782,350 |  |  |  | 163,638 |
Deferred tax expense, net, total |  |  | (521,336 | ) |  |  | 546,387 |  |  |  | 126,344 |
Income tax (expense)/benefit |  |  | (568,935 | ) |  |  | 550,188 |  |  |  | 53,697 |
Schedule of income before tax from the Chilean legal tax rate |
|  | For the year ended December 31, |  |  | For the year ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2021 |  |  | 2020 |  |  | 2019 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | % |  |  | % |  |  | % |
Tax expense using the legal rate |  |  | 1,102,736 |  |  |  | 1,378,547 |  |  |  | (38,318 | ) |  |  | (27.00 | ) |  |  | (27.00 | ) |  |  | (27.00 | )
Tax effect of rates in other jurisdictions |  |  | 54,775 |  |  |  | 58,268 |  |  |  | (20,082 | ) |  |  | (1.34 | ) |  |  | (1.14 | ) |  |  | (14.15 | )
Tax effect of non-taxable operating revenues |  |  | 9,444 |  |  |  | 19,529 |  |  |  | 13,125 |  |  |  | (0.23 | ) |  |  | (0.38 | ) |  |  | 9.25 |
Tax effect of disallowable expenses |  |  | (30,928 | ) |  |  | (40,528 | ) |  |  | (66,257 | ) |  |  | 0.76 |  |  |  | 0.79 |  |  |  | (46.69 | )
Other increases (decreases): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derecognition of deferred tax liabilities for early termination of aircraft financing |  |  | 205,458 |  |  |  | 294,969 |  |  |  | 145,930 |  |  |  | (5.03 | ) |  |  | (5.78 | ) |  |  | 102.83 |
Tax effect for goodwill impairment losses |  |  | - |  |  |  | (453,681 | ) |  |  | - |  |  |  | - |  |  |  | 8.89 |  |  |  | - |
Derecognition of deferred tax assets not recoverable |  |  | (1,251,912 | ) |  |  | (237,637 | ) |  |  | - |  |  |  | 30.65 |  |  |  | 4.65 |  |  |  | - |
Deferred tax asset not recognized |  |  | (667,702 | ) |  |  | (414,741 | ) |  |  | - |  |  |  | 16.35 |  |  |  | 8.12 |  |  |  | - |
Other increases (decreases): |  |  | 9,194 |  |  |  | (54,538 | ) |  |  | 19,299 |  |  |  | (0.23 | ) |  |  | 1.07 |  |  |  | 13.60 |
Total adjustments to tax expense using the legal rate |  |  | (1,671,671 | ) |  |  | (828,359 | ) |  |  | 92,015 |  |  |  | 40.93 |  |  |  | 16.22 |  |  |  | 64.84 |
Tax expense using the effective rate |  |  | (568,935 | ) |  |  | 550,188 |  |  |  | 53,697 |  |  |  | 13.93 |  |  |  | (10.78 | ) |  |  | 37.84 |
Schedule of deferred taxes related to items charged to equity |
|  | For the year ended |
|  | December 31, |
|  | 2021 |  |  | 2020 |
|  | ThUS$ |  |  | ThUS$ |
Aggregate deferred taxation of components of other comprehensive income |  |  | (2,841 | ) |  |  | 1,883 |

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