XML 278 R184.htm IDEA: XBRL DOCUMENT
v3.25.0.1

FOREIGN CURRENCY AND EXCHANGE RATE DIFFERENCES - Schedule of foreign currency of balances of monetary items in current and non-current assets (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Current assets |  |
Other financial assets, current | $ 67,295 | $ 174,819
Other non-financial assets | 203,661 | 185,264
Trade and others accounts receivable, current | 1,163,707 | 1,385,910
Accounts receivable from related entities, current | 25 | 28
Tax current assets | 40,275 | 47,030
Total current assets | 3,900,419 | 4,203,362
Non-current assets |  |
Other financial assets | 53,772 | 34,485
Other non-financial assets | 89,416 | 168,621
Accounts receivable | 12,342 | 12,949
Deferred tax assets | 10,549 | 4,782
Total non-current assets | 11,352,946 | 10,463,953
All Currencies |  |
Current assets |  |
Cash and cash equivalents | 630,133 | 386,216
Other financial assets, current | 7,768 | 14,659
Other non-financial assets | 58,675 | 36,654
Trade and others accounts receivable, current | 214,599 | 279,586
Accounts receivable from related entities, current | 24 | 27
Tax current assets | 13,121 | 17,258
Total current assets | 924,320 | 734,400
Non-current assets |  |
Other financial assets | 13,627 | 15,375
Other non-financial assets | 5,127 | 9,856
Accounts receivable | 4,126 | 4,732
Deferred tax assets | 5,147 | 1,048
Total non-current assets | 28,027 | 31,011
Argentine peso |  |
Current assets |  |
Cash and cash equivalents | 4,184 | 1,808
Trade and others accounts receivable, current | 8,729 | 12,831
Total current assets | 12,913 | 14,639
Non-current assets |  |
Other non-financial assets | 0 | 0
Total non-current assets | 0 | 0
Brazilian real |  |
Current assets |  |
Cash and cash equivalents | 4,529 | 7,108
Other non-financial assets | 0 | 0
Trade and others accounts receivable, current | 0 | 0
Total current assets | 4,529 | 7,108
Non-current assets |  |
Other financial assets | 2,989 | 3,807
Other non-financial assets | 5,058 | 9,789
Total non-current assets | 8,047 | 13,596
Chilean peso |  |
Current assets |  |
Cash and cash equivalents | 17,440 | 47,907
Other financial assets, current | 2,130 | 4,367
Other non-financial assets | 29,968 | 12,354
Trade and others accounts receivable, current | 64,915 | 69,588
Accounts receivable from related entities, current | 24 | 27
Tax current assets | 2,035 | 2,202
Total current assets | 116,512 | 136,445
Non-current assets |  |
Other financial assets | 876 | 2,073
Accounts receivable | 4,126 | 4,732
Total non-current assets | 5,002 | 6,805
Colombian peso |  |
Current assets |  |
Cash and cash equivalents | 12,156 | 8,968
Trade and others accounts receivable, current | 1,562 | 1,453
Tax current assets | 7,020 | 6,084
Total current assets | 20,738 | 16,505
Non-current assets |  |
Other financial assets | 0 | 0
Deferred tax assets | 5,112 | 859
Total non-current assets | 5,112 | 1,700
Euro |  |
Current assets |  |
Cash and cash equivalents | 15,721 | 25,329
Other financial assets, current | 67 | 3,722
Other non-financial assets | 4,105 | 5,310
Trade and others accounts receivable, current | 96,438 | 90,699
Total current assets | 116,331 | 125,060
Non-current assets |  |
Other financial assets | 4,579 | 4,252
Total non-current assets | 4,579 | 4,252
U.S. dollar |  |
Current assets |  |
Cash and cash equivalents | 532,670 | 237,251
Other financial assets, current | 5,086 | 5,971
Other non-financial assets | 2,542 | 10,735
Trade and others accounts receivable, current | 7,503 | 68,893
Accounts receivable from related entities, current | 0 | 0
Total current assets | 547,801 | 322,850
Non-current assets |  |
Other financial assets | 2,315 | 2,071
Other non-financial assets | 0 | 0
Deferred tax assets | 0 | 144
Total non-current assets | 2,315 | 2,230
Peruvian Sol |  |
Current assets |  |
Tax current assets | 1,909 | 7,108
Other currency |  |
Current assets |  |
Cash and cash equivalents | 43,433 | 57,845
Other financial assets, current | 485 | 599
Other non-financial assets | 22,060 | 8,255
Trade and others accounts receivable, current | 35,452 | 36,122
Tax current assets | 2,157 | 1,864
Total current assets | 105,496 | 111,793
Non-current assets |  |
Other financial assets | 2,868 | 3,172
Other non-financial assets | 69 | 67
Deferred tax assets | 35 | 45
Total non-current assets | $ 2,972 | $ 2,428

X
- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CurrentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_CurrentAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The current amount of current tax assets. [Refer: Current tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph n -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_n&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CurrentTaxAssetsCurrent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_ii&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_NoncurrentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_NoncurrentAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherCurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherCurrentNonfinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherNoncurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherNoncurrentNonfinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_h&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TradeAndOtherCurrentReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of receivables due from related parties. [Refer: Total for all related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount due from customers for goods and services sold. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_TradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. + References No definition available. + Details
Name: | ltm_CashAndCashEquivalentsLocalCurrency
Namespace Prefix: | ltm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | srt_CurrencyAxis=ltm_AllCurrenciesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=currency_ARS
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=currency_BRL
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=currency_CLP
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=currency_COP
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=currency_EUR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=currency_USD
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=currency_PEN
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CurrencyAxis=srt_OtherCurrencyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |