Exhibit 8.1
| Legal Name | Place of Incorporation | Doing Business as | Ownership (%)(1) | |||||||
| Transporte Aéreo S.A | Chile | LATAM Airlines Chile | 100.00 | % | ||||||
| LATAM Airlines Perú S.A. | Peru | LATAM Airlines Peru | 99.81 | % | ||||||
| LATAM-Airlines Ecuador S.A. | Ecuador | LATAM Airlines Ecuador | Voting | 55.00 | % | |||||
| No Voting | 100.00 | % | ||||||||
| LAN Argentina S.A | Argentina | LATAM Airlines Argentina | 99.87 | % | ||||||
| Aerovías de Integración Regional, Aires S.A | Colombia | LATAM Airlines Colombia | 99.20 | % | ||||||
| TAM S.A | Brazil | LATAM Airlines Brasil (2) | Voting | 51.04 | % | |||||
| No Voting | 100.00 | % | ||||||||
| Transporte Aéreos del Mercosur S.A. | Paraguay | LATAM Paraguay | 94.98 | % | ||||||
| Lan Cargo S.A | Chile | LATAM Airlines Cargo | 99.90 | % | ||||||
| Linea Aérea Carguera de Colombia S.A. | Colombia | LATAM Cargo Colombia | 90.46 | % | ||||||
| Aerolinhas Brasileiras S.A. | Brazil | LATAM Cargo Brazil | 100.00 | % | ||||||
| (1) | Percentage of equity owned by LATAM Airlines Group S.A. directly or indirectly through subsidiaries or affiliates. |
| (2) | TAM S.A. include its affiliate TAM Linhas Aereas S.A (“TLA”), which does business under the name “LATAM Airlines Brasil”. |