EXHIBIT 8.1

Subsidiaries



|                                                    |  |                       |  |                          |  |               |                                 |   
|--------------------------------------------------- |  | --------------------- |  | ------------------------ |  | ------------- | ------------------------------- | --
|Legal Name                                          |  | Place ofIncorporation |  | Doing Business As        |  | Ownership 
%1 |                                
|                                                    |  |                       | 
|Lan Argentina S.A.                                  |  | Argentina             |  | Lan Argentina            |  |               | 94.99                           | % 
|Aerolinhas Brasileras S.A.                          |  | Brazil                |  | ABSA                     |  |               | Non-Voting: 100.00Voting:
20.00 | %%
|Inmobiliaria Aeronáutica S.A.                       |  | Chile                 |  | Inmobiliaria Aeronáutica |  |               | 100.00                          | % 
|Inversiones Lan S.A.                                |  | Chile                 |  | Inverlan                 |  |               | 99.71                           | % 
|Lan Cargo S.A.                                      |  | Chile                 |  | Lan Cargo                |  |               | 99.90                           | % 
|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: 100.00              | % 
|                                                    |  |                       |  |                          |  |               | Voting: 24.99                   | % 
|Lan Perú S.A.                                       |  | Peru                  |  | Lan Perú                 |  |               | 69.98                           | % 
|Lantours División Servicios Terrestres SA           |  | Chile                 |  | Lantours                 |  |               | 100.00                          | % 
|Línea Aérea Carguera de Colombia S.A.               |  | Colombia              |  | LANCO                    |  |               | 89.90                           | % 
|Aerovías de Integración Regional S.A.               |  | Colombia              |  | Lan Colombia             |  |               | 98.21                           | % 
|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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