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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 liabilitiesNon-current liabilitiesTotal 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 tax17,801 7,194 — — 17,801 7,194 
Retentions48,649 40,810 — — 48,649 40,810 
Other taxes6,892 12,045 — — 6,892 12,045 
Dividends payable 174,549 — — — 174,549 — 
Other sundry liabilities9,351 49,121 — — 9,351 49,121 
Total other non-financial liabilities3,301,906 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, 20212,738,888 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.