Exhibit 8.1
| Legal Name | Place of Incorporation | Doing Business as | Owenrship (%)(1) | ||||||
| Transporte Aéreo S.A | Chile | LATAM Airlines Chile | 100.00 | % | |||||
| LAN Peru S.A | Peru | LATAM Airlines Peru | 70.00 | % | |||||
| Aerolane, Líneas Aéreas Nacionales del 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 | 99.19 | % | |||||
| TAM S.A | Brazil | LATAM Airlines Brazil (2) | Voting | 51.04 | % | ||||
| No Voting | 100.00 | % | |||||||
| Lan Cargo S.A | Chile | LATAM Airlines Cargo | 90.90 | % | |||||
(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 Brazil”.