XML 236 R159.htm IDEA: XBRL DOCUMENT v3.24.0.1

EMPLOYEE BENEFITS - Schedule of employment expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
EMPLOYEE BENEFITS [Abstract]
Salaries and wages	$ 1,268,343	$ 1,024,304	$ 825,792
Short-term employee benefits	181,565	121,882	122,650
Other personnel expenses	133,429	120,150	93,457
Total	$ 1,583,337	$ 1,266,336	$ 1,041,899

X

- Definition

The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 102
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 99
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 104
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_EmployeeBenefitsExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of employee expenses that the entity does not separately disclose in the same statement or note.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 5
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_5&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_OtherEmployeeExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 171
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_171&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_TerminationBenefitsExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 9
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_9&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_WagesAndSalaries
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

EMPLOYEE BENEFITS [Abstract]

+ References

No definition available.

+ Details

Name:	ltm_DisclosureOfEmployeeBenefitsTextBlockAbstract
Namespace Prefix:	ltm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration