EXHIBIT 8.1

Subsidiaries



|                                                    |  |                       |  |                         |  |              |                                 |    
|--------------------------------------------------- |  | --------------------- |  | ----------------------- |  | ------------ | ------------------------------- | ---
|Legal Name                                          |  | Place ofIncorporation |  | Doing BusinessAs        |  | Ownership %1 |                                
|Lan Argentina S.A.                                  |  | Argentina             |  | Lan Argentina           |  |              | 94.99                           | %  
|Aerolinhas Brasileras S.A.                          |  | Brazil                |  | ABSA                    |  |              | Non-Voting: 100.00Voting: 19.42 | % %
|Inmobiliaria Aeronáutica S.A.                       |  | Chile                 |  | InmobiliariaAeronáutica |  |              | 100.00                          | %  
|Inversiones Lan S.A.                                |  | Chile                 |  | Inverlan                |  |              | 99.99                           | %  
|Lan Cargo S.A.                                      |  | Chile                 |  | Lan Cargo               |  |              | 99.89                           | %  
|Lan Pax Group S.A.                                  |  | Chile                 |  | Lan Pax Group           |  |              | 100.00                          | %  
|Transporte Aéreo S.A.                               |  | Chile                 |  | LanExpress              |  |              | 99.90                           | %  
|Aerolane, Líneas Aéreas Nacionales del Ecuador S.A. |  | Ecuador               |  | Lan Ecuador             |  |              | 71.95                           | %  
|Aerotransporte Mas de Carga S.A.                    |  | Mexico                |  | Mas Air                 |  |              | Non-Voting: 39.00               | %  
|                                                    |  |                       |  |                         |  |              | Voting: 61.60                   | %  
|Lan Perú S.A.                                       |  | Peru                  |  | Lan Perú                |  |              | 49.00                           | %  
|Lantours División Servicios Terrestres SA           |  | Chile                 |  | Lantours                |  |              | 100.00                          | %  
|Línea Aérea Carguera de Colombia S.A.               |  | Colombia              |  | LANCO                   |  |              | 90.00                           | %  
|Aerovías de Integración Regional S.A.               |  | Colombia              |  | Lan Colombia            |  |              | 98.29                           | %  
|TAM S.A.                                            |  | Brazil                |  | TAM                     |  |              | Non-Voting: 100.00Voting: 19.42 | % %



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