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

%

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