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OTHER NON-FINANCIAL LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2024
Disclosure Of Non Financial Other Liabilities Explanatory [Abstract]  
Schedule of composition of non financial liabilities
Current liabilitiesNon-current liabilitiesTotal Liabilities
 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$ThUS$
 
Deferred revenue (1)(2)3,118,099 3,044,664 140,244 348,936 3,258,343 3,393,600 
Sales tax14,566 17,801 — — 14,566 17,801 
Retentions48,383 48,649 — — 48,383 48,649 
Other taxes6,332 6,892 — — 6,332 6,892 
Dividends payable 293,092 174,549 — — 293,092 174,549 
Other sundry liabilities8,208 9,351 — — 8,208 9,351 
Total other non-financial liabilities3,488,680 3,301,906 140,244 348,936 3,628,924 3,650,842 
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, 20222,785,193 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 
From January 1 to December 31, 2024 3,393,600 15,679,754 (15,073,167)(126,564)(347,873)(260,364)(7,043)3,258,343 
(1)The balance includes mainly, deferred revenue for services not provided as of December 31, 2024 and December 31, 2023 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, 2024, Deferred Income includes ThUS$35,615 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.