Exhibit 8.1
Subsidiaries of Atlantica Yield plc

| Subsidiary |  | Jurisdiction of Incorporation or Organization
| ACT Energy Mexico, S. de R.L. de C.V. |  | Mexico
| ABY Infraestructuras, S.L. |  | Spain
| ABY Infrastructures USA LLC |  | Arizona
| ABY Concessions Infrastructures, S.L.U |  | Spain
| ABY Concessions Peru, S.A. |  | Peru
| ASHUSA Inc. |  | Delaware
| ABY South Africa (Pty) Ltd |  | South Africa
| ASUSHI Inc. |  | Delaware
| ATN, S.A. |  | Peru
| ABY Transmision Sur, S.A. |  | Peru
| ACT Holding S.A. de C.V. |  | Mexico
| Aguas de Skikda S.A.P. |  | Algeria
| Arizona Solar One LLC |  | Delaware
| ASO Holdings Company LLC |  | Delaware
| ATN2, S.A. |  | Peru
| Cadonal, S.A. |  | Uruguay
| Carpio Solar Inversiones, S.A. |  | Spain
| Ecija Solar Inversiones, S.A |  | Spain
| Extremadura Equity Investments Sárl. |  | Luxembourg
| Evacuacion Valdecaballeros, S.L. |  | Spain
| Evacuacion Villanueva del Rey, S.L |  | Spain
| Fotovoltaica Solar Sevilla, S.A. |  | Spain
| Geida Skikda, S.L. |  | Spain
| Helioenergy Electricidad Uno, S.A. |  | Spain
| Helioenergy Electricidad Dos, S.A. |  | Spain
| Helios I Hyperion Energy Investments, S.L. |  | Spain
| Helios II Hyperion Energy Investments, S.L. |  | Spain
| Holding de Energia Eolica S.A. |  | Uruguay
| Hypesol Energy Holding, S.L. |  | Spain
| Kaxu Solar One (Pty) Ltd. |  | South Africa
| Logrosan Equity Investments Sárl. |  | Luxembourg
| Logrosan Solar Inversiones, S.A |  | Spain
| Logrosan Solar Inversiones Dos, S.L |  | Spain
| Miyah Bahr Honaine S.A.P. |  | Algeria
| Mojave Solar Holdings LLC |  | Delaware
| Mojave Solar LLC |  | Delaware
| Palmatir, S.A. |  | Uruguay
| Palmucho, S.A. |  | Chile
| Pectonex, R.F. Proprietary Limited |  | South Africa
| RRHH Servicios Corporativos |  | Mexico
| Sanlucar Solar, S.A. |  | Spain
| Solaben Electricidad Uno S.A. |  | Spain
| Solaben Electricidad Dos, S.A. |  | Spain
| Solaben Electricidad Tres, S.A. |  | Spain
| Solaben Electricidad Seis, S.A. |  | Spain
| Solaben Luxembourg S.A. |  | Luxembourg
| Solacor Electricidad Uno, S.A. |  | Spain
| Solacor Electricidad Dos, S.A. |  | Spain
| ABY Servicios Corporativos S.A. |  | Spain
| Solar Processes, S.A. |  | Spain
| Solnova Solar Inversiones, S.A. |  | Spain
| Solnova Electricidad, S.A |  | Spain
| Solnova Electricidad Tres, S.A. |  | Spain
| Solnova Electricidad Cuatro, S.A. |  | Spain
| Transmisora Mejillones, S.A |  | Chile
| Transmisora Baquedano, S.A. |  | Chile