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OTHER NON-FINANCIAL ASSETS (Tables)
12 Months Ended
Dec. 31, 2024
Miscellaneous assets [abstract]  
Schedule of composition of other non-financial assets
The composition of other non-financial assets is as follows:
 Current assetsNon-current assetsTotal Assets
 As of
December 31, 2024
As of
December 31, 2023
As of
December 31, 2024
As of
December 31, 2023
As of
December 31, 2024
As of
December 31, 2023
 ThUS$ThUS$ThUS$ThUS$ThUS$ThUS$
(a) Advance payments
Aircraft insurance and other31,465 25,992 — — 31,465 25,992 
Others7,097 3,740 24,156 5,740 31,253 9,480 
Subtotal advance payments38,562 29,732 24,156 5,740 62,718 35,472 
       
(b) Contract assets (1)      
GDS costs23,078 22,738 — — 23,078 22,738 
Credit card commissions33,590 37,200 — — 33,590 37,200 
Travel agencies commissions8,898 12,421 — — 8,898 12,421 
Subtotal advance payments65,566 72,359 — — 65,566 72,359 
(c) Other assets      
Sales tax98,142 81,785 6,900 13,753 105,042 95,538 
Other taxes226 1,130 — — 226 1,130 
Contributions to the International Aeronautical Telecommunications Society (“SITA”)628 258 271 739 899 997 
Contributions to Aeronautical Service Companies— — 60 60 60 60 
Judicial deposits537 — 58,029 148,329 58,566 148,329 
Subtotal other assets99,533 83,173 65,260 162,881 164,793 246,054 
Total Other Non - Financial Assets203,661 185,264 89,416 168,621 293,077 353,885 
Schedule of movement of contracts assets Movement of Contracts assets:
 Initial balanceActivationCumulative translation adjustment Amortization Final balance
 ThUS$ThUS$ThUS$ ThUS$ ThUS$
From January 1 to December 31, 2022 25,080 302,290 (37,146)(241,658)48,566 
From January 1 to December 31, 2023 48,566 242,717 2,033 (220,957)72,359 
From January 1 to December 31, 2024 72,359 233,572 (6,177)(234,188)65,566