Exhibit 8.1
Legal NamePlace of IncorporationDoing Business as
Ownership (%)(1)
Transporte Aéreo S.A Chile LATAM Airlines Chile  100.00%
LATAM Airlines Perú S.A.PeruLATAM Airlines Peru99.81%
LATAM-Airlines Ecuador S.A. Ecuador LATAM Airlines Ecuador Voting60.00%
No Voting100.00%
LAN Argentina S.A Argentina LATAM Airlines Argentina  100.00%
Aerovías de Integración Regional, Aires S.AColombiaLATAM Airlines Colombia99.23%
TAM S.A Brazil 
LATAM Airlines Brasil (2)
 Voting51.04%
No Voting100.00%
Transporte Aéreos del Mercosur S.A. Paraguay LATAM Paraguay  94.98%
Lan Cargo S.AChileLATAM Airlines Cargo99.90%
Linea Aérea Carguera de Colombia S.A. Colombia LATAM Cargo Colombia  90.46%
Aerolinhas Brasileiras S.A.BrazilLATAM Cargo Brazil100.00%
(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 Brazil”.