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CURRENT AND DEFERRED TAXES - Schedule of income before tax from the chilean legal tax rate (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Income tax benefit/(expense) amount |  |  |
Income tax benefit/(expense) using the legal tax rate | $ (268,362) | $ (161,053) | $ (363,434)
Tax effect by change in tax rate | 0 | 0 | 9,016
Tax effect of rates in other jurisdictions | (46,580) | (50,042) | 20,398
Tax effect of non-taxable income | 81,612 | 25,459 | 1,201,618
Tax effect of disallowable expenses | (12,780) | (23,272) | (33,855)
Derecognition of deferred tax liabilities for early termination of aircraft financing | 37,793 | 53,162 | 90,823
Tax effect for goodwill impairment losses |  | 0 | 0
Derecognition of deferred tax assets not recoverable | 0 | 0 | (6,173)
Unrecognised deferred tax | 159,430 | 157,089 | (990,095)
Other increases (decreases) | 32,398 | (16,285) | 62,788
Total adjustments to tax expense using the legal rate | 251,873 | 146,111 | 354,520
Income tax benefit/(expense) using the effective rate | $ (16,489) | $ (14,942) | $ (8,914)
Income tax benefit/(expense) percent |  |  |
Income tax benefit/(expense) using the legal tax rate | (27.00%) | (27.00%) | (27.00%)
Tax effect by change in tax rate | 0.00% | 0.00% | 0.67%
Tax effect of rates in other jurisdictions | (4.69%) | (8.39%) | 1.52%
Tax effect of non-taxable income | 8.21% | 4.27% | 89.27%
Tax effect of disallowable expenses | (1.29%) | (3.90%) | (2.52%)
Derecognition of deferred tax liabilities for early termination of aircraft financing | 3.80% | 8.91% | 6.75%
Tax effect for goodwill impairment losses |  | 0.00% | 0.00%
Derecognition of deferred tax assets not recoverable | 0.00% | 0.00% | (0.46%)
Unrecognised deferred tax | 16.04% | 26.34% | (73.56%)
Other increases (decreases) | 3.27% | (2.73%) | 4.66%
Total adjustments to tax expense using the legal rate | 25.34% | 24.50% | 26.33%
Income tax benefit/(expense) using the effective rate | (1.66%) | (2.50%) | (0.67%)

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