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CURRENT AND DEFERRED TAXES - Schedule of income before tax from the chilean legal tax rate (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure Of Income Tax [Abstract] |  |  |
Income tax benefit/(expense) using the legal tax rate | $ (161,053) | $ (363,434) | $ 1,102,736
Income tax benefit/(expense) using the legal tax rate, percentage | (27.00%) | (27.00%) | (27.00%)
Tax effect by change in tax rate | $ 0 | $ 9,016 | $ 0
Tax effect by change in tax rate, percentage | 0.00% | 0.67% | 0.00%
Tax effect of rates in other jurisdictions | $ (50,042) | $ 20,398 | $ 54,775
Tax effect of rates in other jurisdictions, percentage | (8.39%) | 1.52% | (1.34%)
Tax effect of non-taxable income | $ 25,459 | $ 1,201,618 | $ 9,444
Tax effect of non-taxable operating revenues, percentage | 4.27% | 89.27% | (0.23%)
Tax effect of disallowable expenses | $ (23,272) | $ (33,855) | $ (30,928)
Tax effect of disallowable expenses, percentage | (3.90%) | (2.52%) | 0.76%
Derecognition of deferred tax liabilities for early termination of aircraft financing | $ 53,162 | $ 90,823 | $ 205,458
Derecognition of deferred tax liabilities for early termination of aircraft financing, percentage | 8.91% | 6.75% | (5.03%)
Tax effect for goodwill impairment losses | $ 0 | $ 0 |
Tax effect for goodwill impairment losses, percentage | 0.00% | 0.00% |
Derecognition of deferred tax assets not recoverable | $ 0 | $ (6,173) | $ (1,251,912)
Derecognition of deferred tax assets not recoverable, percentage | 0.00% | (0.46%) | 30.65%
Deferred tax asset not recognized | $ 157,089 | $ (990,095) | $ (667,702)
Deferred tax asset not recognized, percentage | 26.34% | (73.56%) | 16.35%
Other increases (decreases) | $ (16,285) | $ 62,788 | $ 9,194
Other increases (decreases), percentage | (2.73%) | 4.66% | (0.23%)
Total adjustments to tax expense using the legal rate | $ 146,111 | $ 354,520 | $ (1,671,671)
Total adjustments to tax expense using the legal rate, percentage | 24.50% | 26.33% | 40.93%
Income tax benefit/(expense) using the effective rate | $ (14,942) | $ (8,914) | $ (568,935)
Income tax benefit/(expense) using the effective rate, percentage | (2.50%) | (0.67%) | 13.93%

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