XML 140 R63.htm IDEA: XBRL DOCUMENT
v3.24.0.1

OTHER NON-FINANCIAL LIABILITIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Disclosure Of Non Financial Other Liabilities Explanatory [Abstract] |
Schedule of composition of non financial liabilities |
| Current liabilities |  | Non-current liabilities |  | Total Liabilities
| As of December 31, 2023 |  | As of December 31, 2022 |  | As of December 31, 2023 |  | As of December 31, 2022 |  | As of December 31, 2023 |  | As of December 31, 2022
| ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
Deferred revenue (1)(2) | 3,044,664 |  |  | 2,533,081 |  |  | 348,936 |  |  | 420,208 |  |  | 3,393,600 |  |  | 2,953,289 |
Sales tax | 17,801 |  |  | 7,194 |  |  | — |  |  | — |  |  | 17,801 |  |  | 7,194 |
Retentions | 48,649 |  |  | 40,810 |  |  | — |  |  | — |  |  | 48,649 |  |  | 40,810 |
Other taxes | 6,892 |  |  | 12,045 |  |  | — |  |  | — |  |  | 6,892 |  |  | 12,045 |
Dividends payable | 174,549 |  |  | — |  |  | — |  |  | — |  |  | 174,549 |  |  | — |
Other sundry liabilities | 9,351 |  |  | 49,121 |  |  | — |  |  | — |  |  | 9,351 |  |  | 49,121 |
Total other non-financial liabilities | 3,301,906 |  |  | 2,642,251 |  |  | 348,936 |  |  | 420,208 |  |  | 3,650,842 |  |  | 3,062,459 |
Schedule of deferred income movement | Deferred Revenue Movement
|  |  | Deferred revenue |  |  |  |  |  |  |  |
| Initial balance |  | (1) Recognition |  | Use |  | Loyalty program (Award and redeem) |  | Expiration of tickets |  | Translation Difference |  | Others provisions |  | Final balance
| ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
From January 1 to December 31, 2021 | 2,738,888 |  |  | 4,221,168 |  |  | (4,053,345) |  |  | (12,091) |  |  | (114,227) |  |  | — |  |  | 4,800 |  |  | 2,785,193 |
From January 1 to December 31, 2022 | 2,785,193 |  |  | 9,772,469 |  |  | (9,077,188) |  |  | (241,201) |  |  | (314,027) |  |  | 4,585 |  |  | 23,458 |  |  | 2,953,289 |
From January 1 to December 31, 2023 | 2,953,289 |  |  | 14,238,959 |  |  | (13,505,496) |  |  | 17,680 |  |  | (391,998) |  |  | 84,988 |  |  | (3,822) |  |  | 3,393,600 |
(1)The balance includes mainly, deferred revenue for services not provided as of December 31, 2023 and December 31, 2022 and for the frequent flyer LATAM Pass program. LATAM Pass is LATAM’s frequent flyer program that allows rewarding the preference and loyalty of its customers with multiple benefits and privileges, through the accumulation of miles or points that can be exchanged for tickets or for a varied range of products and services. Clients accumulate miles or LATAM Pass points every time they fly in LATAM and other airlines associated with the program, as well as by buying in stores or use the services of a vast network of companies that have agreements with the program around the world. (2)As of December 31, 2023, Deferred Income includes ThUS$40,500 related to the compensation from Delta Air Lines, Inc., which is recognized in the income statement based on the estimation of income differentials until the implementation of the strategic alliance.

X
- Definition The entire disclosure for earnings per share. + References No definition available. + Details
Name: | ltm_DisclosureOfCompositionOfNonFinancialOtherLiabilitiesExplanatoryTableTextBlock
Namespace Prefix: | ltm_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure is of movement of other-non financial liabilities. + References No definition available. + Details
Name: | ltm_DisclosureOfMovementOfOthernonFinancialLiabilitiesExplanatoryTableTextBlock
Namespace Prefix: | ltm_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Non Financial Other Liabilities Explanatory + References No definition available. + Details
Name: | ltm_DisclosureOfNonFinancialOtherLiabilitiesExplanatoryAbstract
Namespace Prefix: | ltm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration