Exhibit 8.1

Subsidiaries

|                                                                   |  |  |                        |  |  |                                      |  |  |                   |  |       |         |
|-------------------------------------------------------------------|--|--|------------------------|--|--|--------------------------------------|--|--|-------------------|--|-------|---------|
| Legal Name                                                        |  |  | Place of Incorporation |  |  | Doing Business As          |  |  | Ownership %1 |
| Lan Argentina S.A.                                                |  |  | Argentina              |  |  | Lan Argentina                        |  |  |                   |  | 80    | %  |
| Aircraft International Leasing Limited                            |  |  | Bahamas                |  |  | AILL                                 |  |  |                   |  | 99.98 | %  |
| Lan Cargo Overseas Services Limited                               |  |  | Bahamas                |  |  | Lan Cargo Overseas                   |  |  |                   |  | 100   | %  |
| Aerolinhas Brasileras S.A.                                        |  |  | Brazil                 |  |  | ABSA                                 |  |  |                   |  | 73.3  | %  |
| Perdiz Leasing Ltd.                                               |  |  | Cayman Islands         |  |  | Perdiz                               |  |  |                   |  | 100   | %  |
| Inmobiliaria Aeronáutica S.A.                              |  |  | Chile                  |  |  | Inmobiliaria Aeronáutica |  |  |                   |  | 99.01 | %  |
| Inversiones Lan S.A.                                              |  |  | Chile                  |  |  | Inverlan                             |  |  |                   |  | 99.7  | %  |
| Lan Cargo S.A.                                                    |  |  | Chile                  |  |  | Lan Chile Cargo            |  |  |                   |  | 99.85 | %  |
| Lan Pax Group S.A.                                                |  |  | Chile                  |  |  | Lan Pax Group                        |  |  |                   |  | 99.83 | %  |
| Transporte Aéreo S.A.                                      |  |  | Chile                  |  |  | LanExpress                           |  |  |                   |  | 99.99 | %  |
| Lan Logistics Corp.                                               |  |  | Delaware, USA          |  |  | Lanlogistics                         |  |  |                   |  | 100   | %  |
| Aerolane, Líneas Aéreas Nacionales del Ecuador S.A. |  |  | Ecuador                |  |  | Lan Ecuador                          |  |  |                   |  | 71.95 | %  |
| South Florida Air Cargo                                           |  |  | Florida, USA           |  |  | Southflorida                         |  |  |                   |  | 100   | %  |
| Aerotransporte Mas de Carga S.A.                                  |  |  | Mexico                 |  |  | Mas Air                              |  |  |                   |  | 39.51 | %  |
| Lan Perú S.A.-                                             |  |  | Peru                   |  |  | Lan Perú                      |  |  |                   |  | 70    | %  |
|                                                                   |

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| 1 | Percentage of equity owned by Lan Airlines S.A. directly or indirectly through subsidiaries or affiliates |
|---|-----------------------------------------------------------------------------------------------------------|

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