Financial information by segment (Tables)

12 Months Ended

Dec. 31, 2023

Financial information by segment [Abstract]

Revenues and Adjusted EBITDA, assets and liabilities by operating segments and business sectors

a)	The following tables show Revenues and Adjusted EBITDA by operating segments and business sectors for the years 2023, 2022 and 2021:

		Revenue												Adjusted EBITDA
		For the year ended December 31,												For the year ended December 31,
Geography		2023				2022				2021				2023				2022				2021
North America			424,888				405,047				395,775				319,264				309,988				311,803
South America			188,127				166,441				154,985				146,722				126,551				119,547
EMEA			486,879				530,541				660,989				328,936				360,561				393,038
Total			1,099,894				1,102,029				1,211,749				794,922				797,100				824,388

		Revenue												Adjusted EBITDA
		For the year ended December 31,												For the year ended December 31,
Business sectors		2023				2022				2021				2023				2022				2021
Renewable energy			802,756				821,377				928,525				575,704				588,016				602,583
Efficient natural gas & heat			118,417				113,591				123,692				87,393				84,560				99,935
Transmission lines			123,476				113,273				105,680				96,043				88,010				83,635
Water			55,245				53,788				53,852				35,782				36,514				38,235
Total			1,099,894				1,102,029				1,211,749				794,922				797,100				824,388

The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the parent company is as follows:

		For the year ended December 31,
		2023				2022				2021
Profit/(loss) attributable to the Company			43,380				(5,443	)			(30,080	)
Profit/(loss) attributable to non-controlling interest			(6,932	)			3,356				19,162
Income tax expense/(income)			790				(9,689	)			36,220
Financial expense, net			317,974				310,934				340,892
Depreciation, amortization, and impairment charges			418,271				473,638				439,441
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership)			21,439				24,304				18,753
Total segment Adjusted EBITDA			794,922				797,100				824,388

Assets and liabilities by geography

b)	The assets and liabilities by geography and business sector at the end of 2023 and 2022 are as follows:

Assets and liabilities by geography as of December 31, 2023:

		North America				South America				EMEA				Balance as of December 31, 2023
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,063,019				1,184,599				2,956,649				7,204,267
Investments carried under the equity method			177,260				9,178				43,869				230,307
Other current financial assets			110,016				30,803				48,067				188,886
Cash and cash equivalents (project companies)			137,480				121,945				155,551				414,976
Assets held for sale			28,642				-				-				28,642
Subtotal allocated			3,516,417				1,346,525				3,204,136				8,067,078
Unallocated assets
Other non-current assets															297,577
Other current assets (including cash and cash equivalents at holding company level)															349,678
Subtotal unallocated															647,255
Total assets															8,714,333

		North America				South America				EMEA				Balance as of December 31, 2023
Liabilities allocated
Long-term and short-term project debt			1,629,278				808,481				1,881,501				4,319,260
Grants and other liabilities			945,888				36,307				251,613				1,233,808
Subtotal allocated			2,575,166				844,788				2,133,114				5,553,068
Unallocated liabilities
Long-term and short-term corporate debt															1,084,838
Other non-current liabilities															301,245
Other current liabilities															186,373
Subtotal unallocated															1,572,456
Total liabilities															7,125,524
Equity unallocated															1,588,809
Total liabilities and equity unallocated															3,161,265
Total liabilities and equity															8,714,333

Assets and liabilities by geography as of December 31, 2022:

		North America				South America				EMEA				Balance as of December 31, 2022
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,167,490				1,241,879				3,073,889				7,483,259
Investments carried under the equity method			210,704				4,450				44,878				260,031
Other current financial assets			118,385				31,136				46,373				195,893
Cash and cash equivalents (project companies)			187,568				85,697				266,557				539,822
Subtotal allocated			3,684,147				1,363,162				3,431,697				8,479,005
Unallocated assets
Other non-current assets															325,893
Other current assets (including cash and cash equivalents at holding company level)															296,013
Subtotal unallocated															621,906
Total assets															9,100,911

		North America				South America				EMEA				Balance as of December 31, 2022
Liabilities allocated
Long-term and short-term project debt			1,713,125				841,906				1,998,021				4,553,052
Grants and other liabilities			994,874				25,031				232,608				1,252,513
Subtotal allocated			2,707,999				866,937				2,230,629				5,805,565
Unallocated liabilities
Long-term and short-term corporate debt															1,017,200
Other non-current liabilities															313,328
Other current liabilities															175,771
Subtotal unallocated															1,506,299
Total liabilities															7,311,864
Equity unallocated															1,789,047
Total liabilities and equity unallocated															3,295,346
Total liabilities and equity															9,100,911

Assets and liabilities by business sectors

Assets and liabilities by business sectors as of December 31, 2023:

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of December 31, 2023
Assets allocated
Contracted concessional, PP&E and other intangible assets			5,798,818				460,766				777,360				167,323				7,204,267
Investments carried under the equity method			189,672				-				-				40,635				230,307
Other current financial assets			10,866				103,907				30,746				43,367				188,886
Cash and cash equivalents (project companies)			299,987				35,098				58,004				21,887				414,976
Assets held for sale			-				28,642				-				-				28,642
Subtotal allocated			6,299,343				628,413				866,110				273,212				8,067,078
Unallocated assets
Other non-current assets																			297,577
Other current assets (including cash and cash equivalents at holding company level)																			349,678
Subtotal unallocated																			647,255
Total assets																			8,714,333

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of December 31, 2023
Liabilities allocated
Long-term and short-term project debt			3,280,618				401,460				560,906				76,276				4,319,260
Grants and other liabilities			1,185,487				32,916				12,884				2,521				1,233,808
Subtotal allocated			4,466,105				434,376				573,790				78,797				5,553,068
Unallocated liabilities
Long-term and short-term corporate debt																			1,084,838
Other non-current liabilities																			301,245
Other current liabilities																			186,373
Subtotal unallocated																			1,572,456
Total liabilities																			7,125,524
Equity unallocated																			1,588,809
Total liabilities and equity unallocated																			3,161,265
Total liabilities and equity																			8,714,333

Assets and liabilities by business sectors as of December 31, 2022:

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of December 31, 2022
Assets allocated
Contracted concessional, PP&E and other intangible assets			6,035,091				485,431				800,067				162,670				7,483,259
Investments carried under the equity method			207,870				10,034				-				42,128				260,031
Other current financial assets			6,706				116,366				30,582				42,240				195,893
Cash and cash equivalents (project companies)			392,577				73,673				48,073				25,498				539,822
Subtotal allocated			6,642,244				685,504				878,722				272,536				8,479,005
Unallocated assets
Other non-current assets																			325,893
Other current assets (including cash and cash equivalents at holding company level)																			296,013
Subtotal unallocated																			621,906
Total assets																			9,100,911

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of December 31, 2022
Liabilities allocated
Long-term and short-term project debt			3,442,625				440,999				582,689				86,739				4,553,052
Grants and other liabilities			1,211,878				32,138				6,040				2,457				1,252,513
Subtotal allocated			4,654,503				473,137				588,729				89,196				5,805,565
Unallocated liabilities
Long-term and short-term corporate debt																			1,017,200
Other non-current liabilities																			313,328
Other current liabilities																			175,771
Subtotal unallocated																			1,506,299
Total liabilities																			7,311,864
Equity unallocated																			1,789,047
Total liabilities and equity unallocated																			3,295,346
Total liabilities and equity																			9,100,911

Depreciation, amortization and impairment charges recognized

c)	The amount of depreciation, amortization and impairment charges recognized for the years ended December 31, 2023, 2022 and 2021 are as follows:

		For the year ended December 31,
Depreciation, amortization and impairment by geography		2023				2022				2021
North America			(125,725	)			(182,159	)			(152,946	)
South America			(77,855	)			(80,039	)			(57,214	)
EMEA			(214,691	)			(211,440	)			(229,281	)
Total			(418,271	)			(473,638	)			(439,441	)

		For the year ended December 31,
Depreciation, amortization and impairment by business sectors		2023				2022				2021
Renewable energy			(398,394	)			(434,042	)			(432,138	)
Efficient natural gas & heat			9,365				(5,430	)			23,910
Transmission lines			(29,331	)			(32,466	)			(31,286	)
Water			89				(1,700	)			73
Total			(418,271	)			(473,638	)			(439,441	)