Exhibit 8.1

Legal Name	Place of Incorporation	Doing Business as	Ownership (%)(1)
Transporte Aéreo S.A	Chile	LATAM Airlines Chile		100.00	%
LATAM Airlines Perú S.A.	Peru	LATAM Airlines Peru		99.81	%
LATAM-Airlines Ecuador S.A.	Ecuador	LATAM Airlines Ecuador	Voting	55.00	%
			No Voting	100.00	%
LAN Argentina S.A	Argentina	LATAM Airlines Argentina		99.87	%
Aerovías de Integración Regional, Aires S.A	Colombia	LATAM Airlines Colombia		99.20	%
TAM S.A	Brazil	LATAM Airlines Brasil (2)	Voting	51.04	%
			No Voting	100.00	%
Transporte Aéreos del Mercosur S.A.	Paraguay	LATAM Paraguay		94.98	%
Lan Cargo S.A	Chile	LATAM Airlines Cargo		99.90	%
Linea Aérea Carguera de Colombia S.A.	Colombia	LATAM Cargo Colombia		90.46	%
Aerolinhas Brasileiras S.A.	Brazil	LATAM Cargo Brazil		100.00	%

⁽¹⁾ Percentage of equity owned by LATAM Airlines Group S.A. directly or indirectly through subsidiaries or affiliates.

⁽²⁾ TAM S.A. include its affiliate TAM Linhas Aereas S.A (“TLA”), which does business under the name “LATAM Airlines Brasil”.