Atlantica Sustainable Infrastructure (AY) 6-K 3 Aug 20 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	Atlantica Sustainable Infrastructure plc
Entity Central Index Key	0001601072
Current Fiscal Year End Date	--12-31
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2020

Consolidated condensed statemen

Consolidated condensed statements of financial position - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Non-current assets
Contracted concessional assets	$ 8,034,890	$ 8,161,129
Investments carried under the equity method	126,613	139,925
Financial investments	78,771	91,587
Deferred tax assets	152,603	147,966
Total non-current assets	8,392,877	8,540,607
Current assets
Inventories	22,388	20,268
Trade and other receivables	366,180	317,568
Financial investments	196,732	218,577
Cash and cash equivalents	788,769	562,795
Total current assets	1,374,069	1,119,208
Total assets	9,766,946	9,659,815
Equity attributable to the Company
Share capital	10,160	10,160
Parent company reserves	1,817,486	1,900,800
Other reserves	46,801	73,797
Accumulated currency translation differences	(113,220)	(90,824)
Retained earnings	(413,628)	(385,457)
Non-controlling interest	209,520	206,380
Total equity	1,557,119	1,714,856
Non-current liabilities
Long-term corporate debt	813,480	695,085
Long-term project debt	4,194,978	4,069,909
Grants and other liabilities	1,602,155	1,641,752
Related parties	14,102	17,115
Derivative liabilities	340,507	298,744
Deferred tax liabilities	248,715	248,996
Total non-current liabilities	7,213,937	6,971,601
Current liabilities
Short-term corporate debt	23,493	28,706
Short-term project debt	812,555	782,439
Trade payables and other current liabilities	128,577	128,062
Income and other tax payables	31,265	34,151
Total current liabilities	995,890	973,358
Total equity and liabilities	$ 9,766,946	$ 9,659,815

Consolidated condensed income s

Consolidated condensed income statements - USD ($) shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Consolidated income statements [Abstract]
Revenue	$ 465,747	$ 504,790
Other operating income	57,236	44,908
Employee benefit expenses	(24,333)	(10,777)
Depreciation, amortization, and impairment charges	(194,073)	(150,063)
Other operating expenses	(126,092)	(132,523)
Operating profit	178,485	256,335
Financial income	5,673	517
Financial expense	(210,113)	(210,532)
Net exchange differences	(1,176)	326
Other financial income/(expense), net	2,819	(211)
Financial expense, net	(202,797)	(209,900)
Share of profit/(loss) of associates carried under the equity method	1,591	3,352
Profit/(loss) before income tax	(22,721)	49,787
Income tax	(3,471)	(27,040)
Profit/(loss) for the period	(26,192)	22,747
(Loss)/Profit attributable to non-controlling interests	(1,979)	(5,791)
Profit/(loss) for the period attributable to the Company	$ (28,171)	$ 16,956
Weighted average number of ordinary shares outstanding (in shares)	101,602	100,516
Basic and diluted earnings per share (in dollars per share)	$ (0.28)	$ 0.17

Consolidated condensed statem_2

Consolidated condensed statements of comprehensive income - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Consolidated statements of comprehensive income [Abstract]
Profit/(loss) for the period	$ (26,192)	$ 22,747
Items that may be subject to transfer to income statement
Change in fair value of cash flow hedges	(65,683)	(89,199)
Currency translation differences	(31,702)	(13,121)
Tax effect	16,182	21,939
Net income/(expenses) recognized directly in equity	(81,203)	(80,381)
Cash flow hedges	30,043	29,320
Tax effect	(7,511)	(7,330)
Transfers to income statement	22,532	21,990
Other comprehensive income/(loss)	(58,671)	(58,391)
Total comprehensive income/(loss) for the period	(84,863)	(35,644)
Total comprehensive (income)/loss attributable to non-controlling interest	7,300	(673)
Total comprehensive income/(loss) attributable to the Company	$ (77,563)	$ (36,317)

Consolidated condensed statem_3

Consolidated condensed statements of changes in equity - USD ($) $ in Thousands	Total	Total Equity Attributable to Company [Member]	Share Capital [Member]	Parent Company Reserves [Member]	Other Reserves [Member]	Retained Earnings [Member]	Accumulated Currency Translation Differences [Member]	Non-controlling Interest [Member]
Balance, beginning of period at Dec. 31, 2018	$ 1,756,112	$ 1,617,384	$ 10,022	$ 2,029,940	$ 95,011	$ (449,274)	$ (68,315)	$ 138,728
Profit/(loss) for the six -month period after taxes	22,747	16,956	0	0	0	16,956	0	5,791
Change in fair value of cash flow hedges	(59,879)	(54,808)	0	0	(56,490)	1,682	0	(5,071)
Currency translation differences	(13,121)	(12,189)	0	0	0	0	(12,189)	(932)
Tax effect	14,609	13,724	0	0	13,724	0	0	885
Other comprehensive income/(loss)	(58,391)	(53,273)	0	0	(42,766)	1,682	(12,189)	(5,118)
Total comprehensive income/(loss) for the period	(35,644)	(36,317)	0	0	(42,766)	18,638	(12,189)	673
Capital reduction	(1,867)	0	0	0	0	0	0	(1,867)
Capital increase (Note 13)	30,000	30,000	138	29,862	0	0	0	0
Changes in scope (Note 5)	92,303	0	0	0	0	0	0	92,303
Dividend distribution (declared)	(99,649)	(76,705)	0	(76,705)	0	0	0	(22,944)
Balance, end of period at Jun. 30, 2019	1,741,255	1,534,362	10,160	1,983,097	52,245	(430,636)	(80,504)	206,893
Balance, beginning of period at Dec. 31, 2019	1,714,856	1,508,476	10,160	1,900,800	73,797	(385,457)	(90,824)	206,380
Profit/(loss) for the six -month period after taxes	(26,192)	(28,171)	0	0	0	(28,171)	0	1,979
Change in fair value of cash flow hedges	(35,640)	(35,676)	0	0	(35,676)	0	0	36
Currency translation differences	(31,702)	(22,396)	0	0	0	0	(22,396)	(9,306)
Tax effect	8,671	8,680	0	0	8,680	0	0	(9)
Other comprehensive income/(loss)	(58,671)	(49,392)	0	0	(26,996)	0	(22,396)	(9,279)
Total comprehensive income/(loss) for the period	(84,863)	(77,563)	0	0	(26,996)	(28,171)	(22,396)	(7,300)
Changes in scope (Note 5)	25,079	0	0	0	0	0	0	25,079
Dividend distribution (declared)	(97,953)	(83,314)	0	(83,314)	0	0	0	(14,639)
Balance, end of period at Jun. 30, 2020	$ 1,557,119	$ 1,347,599	$ 10,160	$ 1,817,486	$ 46,801	$ (413,628)	$ (113,220)	$ 209,520

Consolidated condensed cash flo

Consolidated condensed cash flows statements - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2020	Jun. 30, 2019
Consolidated cash flows statements [Abstract]
Profit/(loss) for the period		$ (26,192)	$ 22,747
Financial expense and non-monetary adjustments		389,557	361,616
II. Profit for the period adjusted by financial expense and non-monetary adjustments		363,365	384,363
III. Variations in working capital		(84,005)	(91,926)
Net interest and income tax paid		(130,953)	(143,329)
A. Net cash provided by operating activities		148,407	149,108
Investments in contracted concessional assets	[1]	5,675	14,704
Other non-current assets/liabilities		(8,249)	(30,439)
Acquisitions and other financial instruments		8,943	(103,614)
Dividends received from entities under the equity method		10,382	0
B. Net cash provided by/(used in) investing activities		16,751	(119,349)
Proceeds from Project & Corporate debt		594,803	308,981
Repayment of Project & Corporate debt		(425,392)	(433,906)
Dividends paid to Company's shareholders		(83,314)	(76,705)
Dividends paid to non-controlling interest		(14,160)	(5,105)
Proceeds for capital increase		0	30,000
Proceeds from non-controlling interest		0	92,303
C. Net cash provided by/(used in) financing activities		71,937	(84,432)
Net increase/(decrease) in cash and cash equivalents		237,095	(54,673)
Cash and cash equivalents at beginning of the period		562,795	631,542
Translation differences in cash or cash equivalent		(11,121)	(803)
Cash and cash equivalents at end of the period		$ 788,769	$ 576,066
[1]	Includes proceeds for $7.4 million and $14.8 million for the six-month period ended June 30, 2020 and June 30, 2019 respectively, related to the amounts Solana received from Abengoa further to Abengoa's obligation as EPC Contractor.

Consolidated condensed cash f_2

Consolidated condensed cash flows statements (Parenthetical) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Consolidated cash flows statements [Abstract]
Proceeds from investments in contracted concessional assets	$ 7.4	$ 14.8

Nature of the business

Nature of the business	6 Months Ended
	Jun. 30, 2020
Nature of the business [Abstract]
Nature of the business	Note 1. - Nature of the business Atlantica Sustainable Infrastructure plc (“Atlantica” or the “Company”) was incorporated in England and Wales as a private limited company on December 17, 2013 under the name Abengoa Yield Limited. On March 19, 2014, the Company was re-registered as a public limited company, under the name Abengoa Yield plc which changed the registered name to Atlantica Yield plc on May 13, 2016. On May 7, 2020, the Company changed its registered name to Atlantica Sustainable Infrastructure plc. Atlantica is a sustainable total return infrastructure company that owns, manages and acquires renewable energy, efficient natural gas, electric transmission lines and water assets focused on North America (the United States, Mexico and Canada), South America (Peru, Chile and Uruguay) and EMEA (Spain, Algeria and South Africa). Atlantica’s shares began trading on the NASDAQ Global Select Market under the symbol “ABY” on June 13, 2014. The symbol changed to “AY” on November 11, 2017. Algonquin Power & Utilities (“Algonquin”) is the largest shareholder of the Company and currently owns a 44.2% stake in Atlantica. Algonquin’s shareholding in Atlantica may be increased up to a 48.5% without any change in corporate governance. Algonquin’s voting rights and rights to appoint directors are limited to a 41.5% and an additional shares vote replicating non-Algonquin’s shareholders vote. Algonquin does not consolidate the Company in its consolidated financial statements. During the year 2019, the Company completed the following acquisitions: - In January 2019, the Company entered into an agreement with Abengoa S.A. (“Abengoa”) under the Abengoa ROFO Agreement for the acquisition of Befesa Agua Tenes, a holding company which owns a 51% stake in Ténès Lilmiyah SpA (“Tenes”), a water desalination plant in Algeria. The Company paid in January 2019 an advanced payment of $19.9 million. Closing of the acquisition was subject to conditions precedent. In accordance with the terms of the share purchase agreement, the advanced payment was converted into a secured loan to be reimbursed by Befesa Agua Tenes, together with 12% per annum interest, through a full cash-sweep of all the dividends generated to be received from the asset no later than September 30, 2031. In October 2019, the Company received a first payment of $7.8 million through the cash sweep mechanism. - On May 24, 2019, Atlantica and Algonquin formed Atlantica Yield Solutions Canada Inc. (“AYES Canada”), a vehicle to channel co-investment opportunities in which Atlantica holds the majority of voting rights. AYES Canada’s first investment was in Amherst Island, a 75 MW wind plant in Canada owned by the project company Windlectric, Inc. (“Windlectric”). Atlantica invested $4.9 million and Algonquin invested $92.3 million, both through AYES Canada, which in turn invested those funds in Amherst Island Partnership (“AIP), the holding company of Windlectric. - On August 2, 2019, the Company closed the acquisition of ASI Operations LLC (“ASI Ops”), the company that performs the operation and maintenance services to Solana and Mojave plants. The consideration paid was $6 million. - On August 2, 2019, the Company closed the acquisition of a 30% stake in Monterrey, a 142 MW gas-fired engine facility (“Monterrey”), and paid $42 million for the total investment. - On October 22, 2019, the Company closed the acquisition of ATN Expansion 2 from Enel Green Power Perú, for a total equity investment of approximately $20 million, controlling the asset from this date. Transfer of the concession agreement is pending authorization from the Ministry of Energy in Peru. If this authorization were not to be obtained before December 2020, the transaction would be reversed with no penalties to Atlantica. Enel Green Power Perú issued a bank guarantee to face this potential repayment obligation to Atlantica. On April 3, 2020, the Company made an initial investment in the creation of a renewable energy platform in Chile, together with financial partners, where it owns approximately a 35% stake and has a strategic investor role. The first investment was the acquisition of a 55 MW solar PV plant in an area with excellent solar resource (“Chile PV I”). This asset has been in operation since 2016 demonstrating good operating track record while selling its production in the Chilean power market. The platform intends to make further investments in renewable energy in Chile and to sign PPAs with credit worthy off-takers. The initial contribution was approximately $4 million. On May 31, 2020, the Company entered into a new $4.5 million secured loan agreement with Befesa Agua Tenes, in addition to the initial one granted in 2019, which pending repayment at this date, including interests accrued, was $14.0 million. This new loan agreement should be reimbursed by Befesa Agua Tenes, together with a 12% per annum interest, through a full cash-sweep of all the dividends generated to be received from the Tenes asset no later than May 31, 2032. The new agreement signed with Abengoa provides Atlantica with control over the Board of Directors of Befesa Agua Tenes together with a series of decision rights at Tenes level from this date, and a call option over the shares of Tenes at a call price of $1, among others. The following table provides an overview of the main concessional assets the Company owned or had an interest in as of June 30, 2020: Assets Type Ownership Location Currency (10) Capacity (Gross) Counterparty Credit Ratings (11) COD* Contract Years Left (15) Solana Renewable (Solar) 100% Class B (1) Arizona (USA) USD 280 MW A-/A2/A- 2013 24 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/WR/BB 2014 20 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 18/17 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 17/17 PS10/PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007& 2009 12/14 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 17/17 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 18/18 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 15/15/16 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 19/19 Kaxu Renewable (Solar) 51% (4) South Africa Rand 100 MW BB-/Ba1/ BB (12) 2015 15 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (13) 2014 14 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (13) 2014 15 ACT Efficient natural gas 100% Mexico USD 300 MW BBB/ Ba2/ BB- 2013 13 Monterrey Efficient natural gas 30% Mexico USD 142 MW Not rated 2018 19 ATN (14) Transmission line 100% Peru USD 379 miles BBB+/A3/BBB+ 2011 21 ATS Transmission line 100% Peru USD 569 miles BBB+/A3/BBB+ 2014 24 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 13 Quadra 1/2 Transmission line 100% Chile USD 49 miles/ 32 miles Not rated 2014 15/15 Palmucho Transmission line 100% Chile USD 6 miles BBB+/Baa1/ A- 2007 18 Chile TL3 Transmission line 100% Chile USD 50 miles A+/A1/A 1993 Regulated Skikda Water 34.2% (5) Algeria USD 3.5 M ft3/day Not rated 2009 14 Honaine Water 25.5% (6) Algeria USD 7 M ft3/ day Not rated 2012 18 Seville PV Renewable (Solar) 80% (7) Spain Euro 1 MW A/Baa1/A- 2006 16 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- 2015 16 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB+/A3/BBB+ 2012 13 Tenes Water 51% (8) Algeria USD 7 M ft3/ day Not rated 2015 20 Chile PV I Renewable (Solar) 35% (9) Chile USD 55 MW N/A 2016 N/A (1) On September 30, 2013, Liberty Interactive Corporation agreed to invest $300 million in Class A shares of ASO Holdings Company LLC, the holding company of Solana, in exchange for a share of the dividends and the taxable losses generated by Solana (Note 16). (2) Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3. (3) JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2. (4) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%). (5) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%. (6) Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. (7) Instituto para la Diversificación y Ahorro de la Energía (“Idae”), a Spanish state owned company, holds 20% of the shares in Seville PV. (8) Algerian Energy Company, SPA owns 49% of Tenes. (9) Fondo de Inversion WEG-4 holds 65% of the shares in Chile PV I. (10) Certain contracts denominated in U.S. dollars are payable in local currency. (11) Reflects the counterparty’s credit ratings issued by Standard & Poor’s Ratings Services, or S&P, Moody’s Investors Service Inc., or Moody’s, and Fitch Ratings Ltd, or Fitch. (12) Refers to the credit rating of the Republic of South Africa. The offtaker is Eskom, which is a state-owned utility company in South Africa. (13) Refers to the credit rating of Uruguay, as UTE (Administración Nacional de Usinas y Transmisoras Eléctricas) is unrated. (14) Including the acquisition of ATN Expansion 1 & 2. (15) As of December 31, 2019. (*) Commercial Operation Date. The project financing arrangement of Kaxu contains cross-default provisions related to Abengoa such that debt defaults by Abengoa, subject to certain threshold amounts and/or a restructuring process, could trigger a default under the Kaxu project financing arrangement. In March 2017, Atlantica obtained a waiver in its Kaxu project financing arrangement which waives any potential cross-defaults with Abengoa up to that date, but it does not cover potential future cross-default events. If Abengoa reached an agreement for its debt restructuring, the Company may need to obtain a waiver when such restructuring is effective. In addition, the Company has requested a pre-emptive waiver to the lenders to waive potential cross-defaults with Abengoa. As of June 30, 2020, the Company is not aware of the existence of any cross-default events with Abengoa. Outbreak of the COVID-19 The outbreak of the COVID-19 coronavirus disease (“COVID-19”) was declared a pandemic by the World Health Organization in March 2020 and continues to spread in some of the key markets of the Company. The COVID-19 virus continues to evolve rapidly, and its ultimate impact is uncertain and subject to change. Governmental authorities have imposed or recommended measures or responsive actions, including quarantines of certain geographic areas and travel restrictions. Main risks and uncertainties identified by the Company, which may result in a material adverse effect on its business, financial condition, results of operations and cash flows, are: - The COVID-19 may affect the operation and maintenance employees of the Company as well as suppliers of operation and maintenance. Furthermore, COVID-19 has caused travel restrictions and significant disruptions to global supply chains. A prolonged disruption could limit the availability of certain parts required to operate the facilities of the Company and adversely impact the ability of its operation and maintenance suppliers. If the Company were to experience a shortage of or inability to acquire critical spare parts, it could incur significant delays in returning facilities to full operation. - Slowdown of broad sectors of the economy, a general reduction in demand, including demand for commodities and a negative impact on prices of commodities, including electricity, oil and gas. The global outbreak has also caused significant disruption and volatility in the global financial markets, especially from the end of February until the end on May 2020, including the market price of the shares of the Company. Debt and equity markets have also been affected and there have been weeks with a very low number of new debt and equity issuance transactions. Interest rates for new issuances and spreads with respect to treasury yields increased significantly. Although the revenues of the Company are generally contracted or regulated, clients may be affected by a reduced demand, lower commodity prices and the turmoil in the credit markets. A reduced demand and low prices persisting over time could cause delays in collections, a deterioration in the financial situation of the clients of the Company or their bankruptcy. Measures taken by the Company so far have focused on reinforcing safety measures in all its assets while it continues to provide a reliable service to its clients. For example, the Company has implemented the use of additional protection equipment, reinforced access control to its plants, reduced contact between employees, changed shifts, tested employees, identified and isolated potential cases together with their close contacts and taken additional measures to increase safety measures for its employees and operation and maintenance suppliers’ employees working at its assets. Furthermore, the Company has adopted additional precautionary measures intended to mitigate potential risks to its employees, including temporarily requiring all employees to work remotely when their work can be done from home, and suspending all non-essential travel. The Company has also reinforced its physical and cyber-security. Since May 2020, the Company has re-opened certain offices at partial capacity and under strict safety measures. In addition, the Company has increased the purchase of spare parts and equipment required for operations, to manage potential disruptions in the supply chain. The Company continues to monitor the situation closely in all assets and offices to take additional action if required. The COVID-19 did not have any material impact on these condensed interim financial statements.

Basis of preparation

Basis of preparation	6 Months Ended
	Jun. 30, 2020
Basis of preparation [Abstract]
Basis of preparation	Note 2. - Basis of preparation The accompanying consolidated condensed interim financial statements represent the consolidated results of the Company and its subsidiaries. The company´s annual consolidated financial statements as of December 31, 2019, were approved by the Board of Directors on February 26, 2020. These consolidated condensed interim financial statements are presented in accordance with International Accounting Standards (“IAS”) 34, “Interim Financial Reporting”. In accordance with IAS 34, interim financial information is prepared solely in order to update the most recent annual consolidated financial statements prepared by the Company, placing emphasis on new activities, occurrences and circumstances that have taken place during the six-month period ended June 30, 2020, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2019. Therefore, the consolidated condensed interim financial statements do not include all the information that would be required in a complete set of consolidated financial statements prepared in accordance with the IFRS-IASB (“International Financial Reporting Standards-International Accounting Standards Board”). In view of the above, for an adequate understanding of the information, these consolidated condensed interim financial statements must be read together with Atlantica’s consolidated financial statements for the year ended December 31, 2019 included in the 2019 20-F. In determining the information to be disclosed in the notes to the consolidated condensed interim financial statements, Atlantica, in accordance with IAS 34, has taken into account its materiality in relation to the consolidated condensed interim financial statements. The consolidated condensed interim financial statements are presented in U.S. dollars, which is the Company’s functional and presentation currency. Amounts included in these consolidated condensed interim financial statements are all expressed in thousands of U.S. dollars, unless otherwise indicated. These consolidated condensed interim financial statements were approved by the Board of Directors of the Company on July 31, 2020. Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2020 under IFRS-IASB, applied by the Company in the preparation of these condensed interim financial statements: - IFRS 3 (Amendment). Definition of Business. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. - IAS 1 and IAS 8 (Amendment). Definition of Material. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. - IFRS 7 and IFRS 9. Amendments regarding pre-replacement issues in the context of the IBOR reform. These amendments are mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB. - IFRS 16. Amendment to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. This amendment is mandatory for annual periods beginning on or after June 1, 2020 under IFRS-IASB. - IAS 41. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (taxation in fair value measurements) These amendments are mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB. - Amendments to References to the Conceptual Frameworks in IFRS Standards. This Standard is applicable for annual periods beginning on or after January 1, 2020 under IFRS-IASB. The applications of these amendments have not had any material impact on these condensed interim financial statements. b) Standards, interpretations and amendments published by the IASB that will be effective for periods beginning on or after January 1, 2021: - IFRS 17 ‘Insurance Contracts’. This Standard is applicable for annual periods beginning on or after January 1, 2023 under IFRS-IASB, earlier application is permitted. - IAS 1 (Amendment). Classification of liabilities. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 1. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter) This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 3. Amendments updating a reference to the Conceptual Framework This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 4. Amendments regarding the expiry date of the deferral approach. The fixed expiry date for the temporary exemption in IFRS 4 from applying IFRS 9 is now 1 January 2023. - IFRS 9. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 17. Amendments to address concerns and implementation challenges that were identified after IFRS 17 was published. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 16. Amendments prohibiting a company from deducting from the cost of property, plant and equipment amounts received from selling items produced while the company is preparing the asset for its intended use. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. The Company does not anticipate any significant impact on the consolidated condensed financial statements derived from the application of the new standards and amendments that will be effective for annual periods beginning on or after January 1, 2021, although it is currently still in the process of evaluating such application. Use of estimates Some of the accounting policies applied require the application of significant judgment by management to select the appropriate assumptions to determine these estimates. These assumptions and estimates are based on the Company´s historical experience, advice from experienced consultants, forecasts and other circumstances and expectations as of the close of the financial period. The assessment is considered in relation to the global economic situation of the industries and regions where the Company operates, taking into account future development of our businesses. By their nature, these judgments are subject to an inherent degree of uncertainty; therefore, actual results could materially differ from the estimates and assumptions used. In such cases, the carrying values of assets and liabilities are adjusted. The most critical accounting policies, which reflect significant management estimates and judgment to determine amounts in these consolidated condensed interim financial statements, are as follows: • Contracted concessional agreements. • Impairment of intangible assets and property, plant and equipment. • Assessment of control. • Derivative financial instruments and fair value estimates. • Income taxes and recoverable amount of deferred tax assets. As of the date of preparation of these consolidated condensed interim financial statements, no relevant changes in the estimates made are anticipated and, therefore, no significant changes in the value of the assets and liabilities recognized at June 30, 2020 are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Financial risk management

Financial risk management	6 Months Ended
	Jun. 30, 2020
Financial risk management [Abstract]
Financial risk management	Note 3. - Financial risk management Atlantica’s activities are exposed to various financial risks: market risk (including currency risk and interest rate risk), credit risk and liquidity risk. Risk is managed by the Company’s Risk, Finance and Compliance Departments, which are responsible for identifying and evaluating financial risks, quantifying them by project, region and company, in accordance with mandatory internal management rules. Written internal policies exist for global risk management, as well as for specific areas of risk. In addition, there are official written management regulations regarding key controls and control procedures for each company and the implementation of these controls is monitored through internal audit procedures. These consolidated condensed interim financial statements do not include all financial risk management information and disclosures required for annual financial statements and should be read together with the information included in Note 3 to Atlantica’s annual consolidated financial statements as of December 31, 2019 included in the 2019 20-F.

Financial information by segmen

Financial information by segment	6 Months Ended
	Jun. 30, 2020
Financial information by segment [Abstract]
Financial information by segment	Note 4. - Financial information by segment Atlantica’s segment structure reflects how management currently makes financial decisions and allocates resources. Its operating segments are based on the following geographies where the contracted concessional assets are located: • North America • South America • EMEA Based on the type of business, as of June 30, 2020, the Company had the following business sectors: Renewable energy: Efficient natural gas: Electric transmission lines Water: Atlantica’s Chief Operating Decision Maker (CODM) assesses the performance and assignment of resources according to the identified operating segments. The CODM considers the revenues as a measure of the business activity and the Adjusted EBITDA as a measure of the performance of each segment. Adjusted EBITDA is calculated as profit/(loss) for the period attributable to the parent company, after adding back loss/(profit) attributable to non-controlling interests from continued operations, income tax, share of profit/(loss) of associates carried under the equity method, finance expense net, depreciation, amortization and impairment charges of entities included in these consolidated condensed interim financial statements. In order to assess performance of the business, the CODM receives reports of each reportable segment using revenues and Adjusted EBITDA. Net interest expense evolution is assessed on a consolidated basis. Financial expense and amortization are not taken into consideration by the CODM for the allocation of resources. In the six-month period ended June 30, 2020, Atlantica had four customers with revenues representing more than 10% of the total revenues, three in the renewable energy and one in the efficient natural gas business sectors. In the six-month period ended June 30, 2019, Atlantica had three customers with revenues representing more than 10% of the total revenues, two in the renewable energy and one in the efficient natural gas business sectors. a) The following tables show Revenues and Adjusted EBITDA by operating segments and business sectors for the six-month periods ended June 30, 2020 and 2019: Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Geography 2020 2019 2020 2019 North America 157,932 164,536 139,273 147,162 South America 75,029 69,090 59,803 57,464 EMEA 232,786 271,164 173,481 201,772 Total 465,747 504,790 372,557 406,398 Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Business sector 2020 2019 2020 2019 Renewable energy 344,674 380,086 274,761 301,395 Efficient natural gas 52,032 61,698 45,877 54,302 Electric transmission lines 53,395 51,098 43,216 43,585 Water 15,646 11,908 8,703 7,116 Total 465,747 504,790 372,557 406,398 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the six-month period ended June 30, ($ in thousands) 2020 2019 Profit/(Loss) attributable to the Company $ (28,171 ) 16,956 (Loss)/Profit attributable to non-controlling interests 1,979 5,791 Income tax 3,471 27,040 Share of (profits)/losses of associates (1,591 ) (3,352 ) Financial expense, net 202,797 209,900 Depreciation, amortization, and impairment charges 194,073 150,063 Total segment Adjusted EBITDA $ 372,557 406,398 b) The assets and liabilities by operating segments (and business sector) as of June 30, 2020 and December 31, 2019 are as follows: Assets and liabilities by geography as of June 30, 2020: North America South America EMEA Balance as of June 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 3,189,576 1,221,048 3,624,266 8,034,890 Investments carried under the equity method 79,187 - 47,425 126,613 Current financial investments 118,563 27,951 40,788 187,302 Cash and cash equivalents (project companies) 193,323 78,226 238,058 509,607 Subtotal allocated 3,580,649 1,327,225 3,950,538 8,858,412 Unallocated assets Other non-current assets 231,374 Other current assets (including cash and cash equivalents at holding company level) 677,160 Subtotal unallocated 908,534 Total assets 9,766,946 North America South America EMEA Balance as of June 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,657,615 927,322 2,422,596 5,007,533 Grants and other liabilities 1,476,559 11,558 114,037 1,602,155 Subtotal allocated 3,134,174 938,880 2,536,633 6,609,688 Unallocated liabilities Long-term and short-term corporate debt 836,973 Other non-current liabilities 603,324 Other current liabilities 159,842 Subtotal unallocated 1,600,139 Total liabilities 8,209,827 Equity unallocated 1,557,119 Total liabilities and equity unallocated 3,157,259 Total liabilities and equity 9,766,946 Assets and liabilities by geography as of December 31, 2019: North America South America EMEA Balance as of December 31, 2019 ($ in thousands) Assets allocated Contracted concessional assets 3,299,198 1,186,552 3,675,379 8,161,129 Investments carried under the equity method 90,847 - 49,078 139,925 Current financial investments 159,267 29,190 20,673 209,131 Cash and cash equivalents (project companies) 181,458 80,909 234,097 496,464 Subtotal allocated 3,730,771 1,296,652 3,979,227 9,006,649 Unallocated assets Other non-current assets 239,553 Other current assets (including cash and cash equivalents at holding company level) 413,613 Subtotal unallocated 653,166 Total assets 9,659,815 North America South America EMEA Balance as of December 31, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,676,251 884,835 2,291,262 4,852,348 Grants and other liabilities 1,490,679 12,864 138,209 1,641,752 Subtotal allocated 3,166,930 897,699 2,429,471 6,494,100 Unallocated liabilities Long-term and short-term corporate debt 723,791 Other non-current liabilities 564,855 Other current liabilities 162,213 Subtotal unallocated 1,450,859 Total liabilities 7,944,959 Equity unallocated 1,714,856 Total liabilities and equity unallocated 3,165,715 Total liabilities and equity 9,659,815 Assets and liabilities by business sector as of June 30, 2020: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of June 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 6,490,467 515,445 854,401 174,577 8,034,890 Investments carried under the equity method 64,115 17,716 46 44,736 126,613 Current financial investments 17,049 103,640 27,951 38,662 187,302 Cash and cash equivalents (project companies) 406,392 31,569 47,212 24,434 509,607 Subtotal allocated 6.978.023 668,370 929,610 282,409 8,858,412 Unallocated assets Other non-current assets 231,374 Other current assets (including cash and cash equivalents at holding company level) 677,160 Subtotal unallocated 908,534 Total assets 9,766,946 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of June 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,731,485 516,805 636,140 123,103 5,007,533 Grants and other liabilities 1,594,452 83 6,251 1,369 1,602,155 Subtotal allocated 5,325,937 516,888 642,391 124,472 6,609,688 Unallocated liabilities Long-term and short-term corporate debt 836,973 Other non-current liabilities 603,324 Other current liabilities 159,842 Subtotal unallocated 1,600,139 Total liabilities 8,209,827 Equity unallocated 1,557,119 Total liabilities and equity unallocated 3,157,259 Total liabilities and equity 9,766,946 Assets and liabilities by business sector as of December 31, 2019: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2019 ($ in thousands) Assets allocated Contracted concessional assets 6,644,024 559,069 872,757 85,280 8,161,129 Investments carried under the equity method 77,549 17,154 - 45,222 139,925 Current financial investments 13,798 148,723 28,237 18,373 209,131 Cash and cash equivalents (project companies) 421,198 11,850 53,868 9,548 496,464 Subtotal allocated 7,156,568 736,796 954,862 158,423 9,006,649 Unallocated assets Other non-current assets 239,553 Other current assets (including cash and cash equivalents at holding company level) 413,613 Subtotal unallocated 653,166 Total assets 9,659,815 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,658,507 529,350 640,160 24,331 4,852,348 Grants and other liabilities 1,634,361 146 6,517 728 1,641,752 Subtotal allocated 5,292,868 529,495 646,677 25,059 6,494,100 Unallocated liabilities Long-term and short-term corporate debt 723,791 Other non-current liabilities 564,855 Other current liabilities 162,213 Subtotal unallocated 1,450,859 Total liabilities 7,944,959 Equity unallocated 1,714,856 Total liabilities and equity unallocated 3,165,715 Total liabilities and equity 9,659,815 c) The amount of depreciation, amortization and impairment charges recognized for the six-month periods ended June 30, 2020 and 2019 are as follows: For the six-month period ended June 30, Depreciation, amortization and impairment by geography 2020 2019 ($ in thousands) North America (95,981 ) (53,013 ) South America (27,666 ) (22,859 ) EMEA (70,426 ) (74,191 ) Total (194,073 ) (150,063 ) For the six-month period ended June 30, Depreciation, amortization and impairment by business sectors 2020 2019 ($ in thousands) Renewable energy (140,806 ) (142,895 ) Efficient natural gas (35,697 ) 5,425 Electric transmission lines (16,961 ) (12,593 ) Water (609 ) - Total (194,073 ) (150,063 )

Changes in the scope of the con

Changes in the scope of the consolidated condensed interim financial statements	6 Months Ended
	Jun. 30, 2020
Changes in the scope of the consolidated condensed interim financial statements [Abstract]
Changes in the scope of the consolidated condensed interim financial statements	Note 5. - Changes in the scope of the consolidated condensed interim financial statements For the six-month period ended June 30, 2020 On April 3, 2020, the Company completed the investment in a 35% stake in a renewable energy platform in Chile for approximately $4 million. The first investment made by the platform has been in a 55 MW solar PV plant, Chile PV I, located in Chile. Atlantica has control over Chile PV I under IFRS 10, Consolidated Financial Statements. The acquisition of Chile PV I has been accounted for in these consolidated condensed interim financial statements in accordance with IFRS 3, Business Combinations, showing 65% of Non-Controlling interest. On May 31, 2020, the Company obtained control over the Board of Directors of Befesa Agua Tenes together with a series of decision rights at Tenes level, acquired control over a 51% stake in Tenes, a water desalination plant in Algeria. The total investment, in the form of a secured loan agreement to be reimbursed through a full cash-sweep of all the dividend generated to be received from the asset, amounted to approximately $19 million as of May 31, 2020. The acquisition has been accounted for in the consolidated financial statements of Atlantica, in accordance with IFRS 3, Business Combinations. - Impact of changes in the scope in the consolidated financial statements The amount of assets and liabilities integrated at the effective acquisition date for the aggregated change in scope is shown in the following table: Asset Acquisition for the six-month period ended June 30, 2020 Concessional assets 162,489 Other non-current assets 931 Cash & cash equivalents 17,646 Other current assets 29,998 Non-current Project debt (150,087 ) Current Project debt (8,357 ) Other current and non-current liabilities (4,378 ) Non-controlling interests (25,632 ) Asset acquisition - purchase price (22,610 ) Net result of the asset acquisition - The purchase price equals the fair value of the net assets acquired. The amounts indicated above may be adjusted during the measurement period to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized as of June 30, 2020. The measurement period will not exceed one year from the acquisition dates. For the year ended December 31, 2019 On May 24, 2019, Atlantica and Algonquin formed AYES Canada, a vehicle to channel co-investment opportunities in which Atlantica holds the majority of voting rights. The first investment was in Amherst Island, a 75 MW wind plant in Canada owned by the project company Windlectric. Atlantica invested $4.9 million and Algonquin invested $92.3 million, both through AYES Canada, which in turn invested those funds in AIP, the holding company of Windlectric. Atlantica accounts for the investment in AIP and ultimately Windlectric under the equity method as per IAS 28, Investments in Associates and Joint Ventures. Since Atlantica has control over AYES Canada under IFRS 10 Consolidated Financial Statements, its consolidated financial statements initially showed a total investment in the Amherst Island project of $97.2 million, accounted for as “Investments carried under the equity method” (Note 7) and Algonquin’s portion of that investment of $92.3 million as “Non-controlling interest”. On August 2, 2019, the Company closed the acquisition of a 30% stake in Monterrey, a 142 MW gas-fired engine facility with batteries. The total investment amounted to $42 million, out of which $17 million is an equity investment, and the rest is a shareholder loan classified as financial investments in these consolidated condensed interim financial statements. The acquisition has been accounted for in the consolidated accounts of Atlantica, in accordance with IAS 28, Investments in Associates. On August 2, 2019, the Company closed the acquisition of a 100% stake in ASI Operations LLC (“ASI Ops”), the company that performs the operation and maintenance services for the Solana and Mojave plants. The total equity investment amounted to $6 million. The acquisition has been accounted for in the consolidated financial statements of Atlantica, in accordance with IFRS 3, Business Combinations. On October 22, 2019, the Company closed the acquisition of ATN Expansion 2 from Enel Green Power Perú, for a total equity investment of $20 million, controlling the asset from this date. Transfer of the concession agreement is pending authorization from the Ministry of Energy in Peru. If this authorization were not to be obtained before December 2020, the transaction would be reversed with no penalties to Atlantica. Enel Green Power Perú issued a bank guarantee to address this potential repayment obligation to Atlantica. The purchase has been accounted for in the consolidated accounts of Atlantica, in accordance with IFRS 3, Business Combinations. - Impact of changes in the scope in the consolidated financial statements The amount of assets and liabilities integrated at the effective acquisition date for the aggregated change in scope is shown in the following table: Asset Acquisition for the year ended December 31, 2019 Concessional assets 28,738 Investments carried under the equity method 113,897 Other non-current assets 25,342 Current assets 1,503 Deferred tax liabilities (2,539 ) Other current and non-current liabilities (1,512 ) Non-controlling interests (92,303 ) Asset acquisition - purchase price (73,126 ) Net result of the asset acquisition - The purchase price equals the fair value of the net assets acquired.

Contracted concessional assets

Contracted concessional assets	6 Months Ended
	Jun. 30, 2020
Contracted concessional assets [Abstract]
Contracted concessional assets	Note 6. - Contracted concessional assets The detail of contracted concessional assets included in the heading ‘Contracted concessional assets’ as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Contracted concessional assets cost 10,435,825 10,384,597 Amortization and impairment (2,400,935 ) (2,223,468 ) Total 8,034,890 8,161,129 Contracted concessional assets include fixed assets financed through project debt, related to service concession arrangements recorded in accordance with IFRIC 12, except for Palmucho, which is recorded in accordance with IFRS 16, and PS10, PS20, Seville PV, Mini-Hydro, Chile TL3 and Chile PV I, which are recorded as property plant and equipment in accordance with IAS 16. Concessional assets recorded in accordance with IFRIC 12 are either intangible or financial assets. As of June 30, 2020, contracted concessional financial assets amount to $862,081 thousand ($819,146 thousand as of December 31, 2019). The increase in the contracted concessional assets cost is primarily due to the change in the scope of the consolidated financial statements for $162 million (see Note 5), partially offset by a lower value of Kaxu asset since the exchange rate of the South African rand significantly decreased against the U.S. dollar since December 31, 2019. No losses from impairment of contracted concessional assets, excluding any change in the provision for expected credit losses under IFRS 9, Financial instruments, were recorded during the six-month periods ended June 30, 2020 and 2019. The impairment provision based on the expected credit losses on contracted concessional financial assets increased by $41 million in the six-month period ended June 30, 2020 (reversal of $8 million in the six-month period ended June 30, 2019), primarily in ACT. Other matters Abengoa maintains a number of obligations under O&M and other contracts, as well as indemnities covering certain potential risks. Additionally, Abengoa represented in the past that Atlantica would not be a guarantor of any obligation of Abengoa with respect to third parties and agreed to indemnify the Company for any penalty claimed by third parties resulting from any breach in such representations. The Company has contingent assets, which have not been recognized as of June 30, 2020, related to the obligations of Abengoa referred above, which results and amounts will depend on the occurrence of uncertain future events.

Investments carried under the e

Investments carried under the equity method	6 Months Ended
	Jun. 30, 2020
Investments carried under the equity method [Abstract]
Investments carried under the equity method	Note 7. - Investments carried under the equity method The table below shows the breakdown of the investments held in associates as of June 30, 2020 and December 31, 2019: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Evacuación Valdecaballeros, S.L. 1,005 2,348 Myah Bahr Honaine, S.P.A.(*) 44,736 45,222 Pectonex, R.F. Proprietary Limited 1,588 1,391 ABY Infraestructuras, S.L. 15 11 Ca Ku A1, S.A.P.I. de CV (PTS) 46 - Evacuación Villanueva del Rey, S.L - - Windlectric Inc (**) 61,426 73,693 Pemcorp SAPI de CV (***) 17,716 17,179 Other renewable energy joint ventures (****) 81 81 Total 126,613 139,925 (*) Myah Bahr Honaine, S.P.A., the project entity, is 51% owned by Geida Tlemcen, S.L. which is accounted for using the equity method in these consolidated condensed interim financial statements. Geida Tlemcen, S.L. is 50% owned by Atlantica. (**) Windlectric Inc., the project entity, is owned 100% by Amherst Island Partnership which is accounted for under the equity method (Note 5). (***) Pemcorp SAPI de CV, Monterrey´s project entity, is 100% owned by Arroyo Netherlands II B.V. - which is accounted for under the equity method in these consolidated condensed interim financial statements (Note 5). Arroyo Netherlands II B.V. is 30% owned by Atlantica. (****) Other renewable energy joint ventures correspond to investments made in the following entities located in Colombia: AC Renovables Sol 1 SAS Esp, PA Renovables Sol 1 SAS Esp, SJ Renovables Sun 1 SAS Esp and SJ Renovables Wind 1 SAS Esp.

Financial investments

Financial investments	6 Months Ended
	Jun. 30, 2020
Financial investments [Abstract]
Financial investments	Note 8. - Financial investments The detail of Non-current and Current financial investments as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 11,189 9,874 Fair Value through Profit and Loss (Investment in Rioglass) 4,717 7,000 Derivative assets 1,972 3,182 Other receivable accounts at amortized cost 60,893 71,531 Total non-current financial investments 78,771 91,587 Contracted concessional financial assets 171,176 160,624 Derivative assets 2,032 2,048 Other receivable accounts at amortized cost 23,524 55,905 Total current financial investments 196,732 218,577 Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the U.S. Investment in Rioglass corresponds to a 15.12% equity interest in Rioglass, a multinational solar power and renewable energy technology manufacturer.

Derivative financial instrument

Derivative financial instruments	6 Months Ended
	Jun. 30, 2020
Derivative financial instruments [Abstract]
Derivative financial instruments	Note 9. - Derivative financial instruments The breakdowns of the fair value amount of the derivative financial instruments as of June 30, 2020 and December 31, 2019 are as follows: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedges 1,454 340,507 1,619 298,744 Foreign exchange derivative instruments 2,550 - 3,610 - Total 4,004 340,507 5,230 298,744 The derivatives are primarily interest rate cash flow hedges. All are classified as non-current assets or non-current liabilities, as they hedge long-term financing agreements. Additionally, the Company owns currency options with leading international financial institutions, which guarantee minimum Euro-U.S. dollar exchange rates. The strategy of the Company is to hedge the exchange rate for the distributions from its Spanish assets after deducting euro-denominated interest payments and euro-denominated general and administrative expenses. Through currency options, the strategy of the Company is to hedge 100% of its euro-denominated net exposure for the next 12 months and 75% of its euro denominated net exposure for the following 12 months, on a rolling basis. Hedge accounting is not applied to these options. The net amount of the fair value of interest rate derivatives designated as cash flow hedges transferred to the consolidated condensed income statement is a loss of $30.0 million for the six-month period ended June 30, 2020 (loss of $29.3 million in the six-month period ended June 30, 2019). The after-tax results accumulated in equity in connection with derivatives designated as cash flow hedges as of June 30, 2020 and December 31, 2019 amount to a profit of $46.8 million and $73.8 million, respectively (included under the caption “Other reserves”).

Fair value of financial instrum

Fair value of financial instruments	6 Months Ended
	Jun. 30, 2020
Fair value of financial instruments [Abstract]
Fair value of financial instruments	Note 10. - Fair value of financial instruments Financial instruments measured at fair value are presented in accordance with the following level classification based on the nature of the inputs used for the calculation of fair value: • Level 1: Inputs are quoted prices in active markets for identical assets or liabilities. • Level 2: Fair value is measured based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: Fair value is measured based on unobservable inputs for the asset or liability. As of June 30, 2020, and December 31, 2019, all the financial instruments measured at fair value correspond to derivatives and have been classified as Level 2, except for the investments held in Ten West Link and Rioglass, which have been classified as Level 3.

Related parties

Related parties	6 Months Ended
	Jun. 30, 2020
Related parties [Abstract]
Related parties	Note 11. - Related parties Details of balances with related parties as of June 30, 2020 and December 31, 2019 are as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Credit receivables (current) 10,368 13,350 Total current receivables with related parties 10,368 13,350 Credit receivables (non-current) 21,057 21,355 Total non-current receivables with related parties 21,057 21,355 Credit payables (current) 21,013 23,979 Total current payables with related parties 21,013 23,979 Credit payables (non-current) 14,102 17,115 Total non-current payables with related parties 14,102 17,115 Current credit receivables as of June 30, 2020 mainly correspond to the short-term portion of the loan to Arroyo Netherland II B.V., the holding company of Pemcorp SAPI de CV., Monterrey´s project entity (Note 5) for $2.5 million ($4.0 million as of December 31, 2019) and to a dividend to be collected from AIP for $4.9 million as of June 30, 2020 ($5.5 million as of December 31, 2019). Non-current credit receivables as of June 30, 2020 and December 31, 2019 correspond to the long-term portion of the loan to Arroyo Netherland II B.V. Credit payables relate to debts with non-controlling interests partners in Kaxu, Solaben 2&3 and Solacor 1&2 for an amount of $29.7 million as of June 30, 2020 ($35.6 million as of December 31, 2019). Current credit payables also include the dividend to be paid from AYES Canada to Algonquin for $4.8 million as of June 30, 2020 ($5.4 million as of December 31, 2019). The transactions carried out by entities included in these consolidated condensed interim financial statements with related parties not included in the consolidation perimeter of Atlantica, for the six-month periods ended June 30, 2020 and 2019 have been as follows: For the six-month period ended June, 2020 2019 ($ in thousands) Financial income 782 12 Financial expenses (84 ) (104 )

Trade and other receivables

Trade and other receivables	6 Months Ended
	Jun. 30, 2020
Trade and other receivables [Abstract]
Trade and other receivables	Note 12. - Trade and other receivables Trade and other receivables as of June 30, 2020 and December 31, 2019, consist of the following: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade receivables 276,433 242,008 Tax receivables 43,032 50,901 Prepayments 30,527 5,150 Other accounts receivable 16,188 19,508 Total 366,180 317,568 As of June 30, 2020, and December 31, 2019, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.

Equity

Equity	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Equity	Note 13. - Equity As of June 30, 2020, the share capital of the Company amounts to $10,160,166 represented by 101,601,662 ordinary shares completely subscribed and disbursed with a nominal value of $0.10 each, all in the same class and series. Each share grants one voting right. Algonquin completed in 2018 the acquisition from Abengoa of its entire stake in Atlantica, 41.47% of the total shares of the Company, becoming the largest shareholder of the Company. On May 22, 2019, the Company issued an additional 1,384,402 ordinary shares, which were fully subscribed by Algonquin for a total amount of $30,000,000, increasing the stake of Algonquin to 42.27%. Additionally, Algonquin purchased 2,000,000 ordinary shares on May 31, 2019, increasing its stake in Atlantica to 44.2%. Atlantica´s parent company reserves as of June 30, 2020 are made up of share premium account and distributable reserves. Retained earnings primarily include results attributable to Atlantica. Non-controlling interests fully relate to interests held by JGC in Solacor 1 and Solacor 2, by Idae in Seville PV, by Itochu Corporation in Solaben 2 and Solaben 3, by Algerian Energy Company, SPA and Sacyr Agua S.L. in Skikda , by Industrial Development Corporation of South Africa (IDC) and Kaxu Community Trust in Kaxu, by Algonquin Power Co. in AYES Canada, by Algerian Energy Company, SPA in Tenes and by Fondo de Inversion WEG-4 in Chile PV I. On February 26, 2020, the Board of Directors declared a dividend of $0.41 per share corresponding to the fourth quarter of 2019. The dividend was paid on March 23, 2020 for a total amount of $41.7 million. On May 6, 2020, the Board of Directors declared a dividend of $0.41 per share corresponding to the first quarter of 2020. The dividend was paid on June 15, 2020 for a total amount of $41.7 million. In addition, as of June 30, 2020, there was no treasury stock and there have been no transactions with treasury stock during the six-month period then ended.

Corporate debt

Corporate debt	6 Months Ended
	Jun. 30, 2020
Corporate debt [Abstract]
Corporate debt	Note 14. - Corporate debt The breakdown of the corporate debt as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 813,480 695,085 Current 23,493 28,706 Total Corporate Debt 836,973 723,791 The repayment schedule for the corporate debt as of June 30, 2020 is as follows: Remainder of 2020 Between January and June 2021 Between July and December 2021 2022 2023 2024 Subsequent years Total ($ in thousands) 2017 Credit Facility 5 - 10,207 - - - - 10,212 New Revolving Credit Facility 497 - 15,353 156,417 - - - 172,267 Note Issuance Facility 2019 36 - - - - - 309,238 309,274 Commercial Paper 22,318 442 - - - - - 22,760 2020 Green Private Placement 195 - - - - - 322,265 322,460 Total 23,051 442 25,560 156,417 - - 631,503 836,973 On February 10, 2017, the Company issued Senior Notes due 2022, 2023, 2024 (the “Note Issuance Facility 2017”), in an aggregate principal amount of €275,000 thousand. The Note Issuance Facility 2017 were fully repaid on April 2, 2020. On July 20, 2017, the Company signed a credit facility (the “2017 Credit Facility”) for up to €10 million, approximately $11.2 million, which is available in euros or U.S. dollars and was fully drawn down in 2017. Amounts drawn down accrue interest at a rate per year equal to EURIBOR plus 2% or LIBOR plus 2%, depending on the currency. As of June 30, 2020, the Company had drawn down an amount of €9 million (€9 million as of December 31, 2019). The credit facility maturity is December 13, 2021. On May 10, 2018, the Company entered into a $215 million revolving credit facility (the “New Revolving Credit Facility”) with Royal Bank of Canada, as administrative agent and Royal Bank of Canada and Canadian Imperial Bank of Commerce, as issuers of letters of credit. Amounts drawn down accrue interest at a rate per year equal to (A) for Eurodollar rate loans, LIBOR plus a percentage determined by reference to the leverage ratio of the Company, ranging between 1.60% and 2.25% and (B) for base rate loans, the highest of (i) the rate per annum equal to the weighted average of the rates on overnight U.S. Federal funds transactions with members of the U.S. Federal Reserve System arranged by U.S. Federal funds brokers on such day plus ½ of 1.00%, (ii) the U.S. prime rate and (iii) LIBOR plus 1.00%, in any case, plus a percentage determined by reference to the leverage ratio of the Company, ranging between 0.60% and 1.00%. Letters of credit may be issued using up to $70 million of the Revolving Credit Facility. During the year 2019, the amount of the Revolving Credit Facility increased from $215 million to $425 million and the maturity was extended to December 31, 2022 for $387.5 million, while the remaining $37.5 million matures on December 31, 2021. On June 30, 2020, the Company had drawn down a total amount of $174 million ($84 million as of December 31, 2019). On April 30, 2019, the Company entered into a senior unsecured note facility with a group of funds managed by Westbourne Capital as purchasers of the notes issued thereunder for a total amount of €268 million (the “Note Issuance Facility 2019”). The principal amount was issued on May 24, 2019. The Note Issuance Facility 2019 includes an upfront fee of 2% paid on drawdown and its maturity date is April 30, 2025. Interest accrue at a rate per annum equal to the sum of 3-month EURIBOR plus 4.50%. The interest rate on the Note Issuance Facility 2019 is fully hedged by an interest rate swap with effective date June 28, 2019 and maturity date June 30, 2022, resulting in the Company paying a net fixed interest rate of 4.24%. The Note Issuance Facility 2019 provides that the Company may capitalize interest on the notes issued thereunder for a period of up to two years from closing at the Company´s discretion, subject to certain conditions. On October 8, 2019, the Company filed a euro commercial paper program (the “Commercial Paper”) with the Alternative Fixed Income Market (MARF) in Spain. The program allows Atlantica to issue short term notes over the next twelve months for up to €50 million, with such notes having a tenor of up to two years. As of June 30, 2020, the Company has issued €20.3 million under the program at an average cost of 0.76% (€25 million as of December 31, 2019). On April 1, 2020, the Company closed the secured 2020 Green Private Placement for €290 million (approximately $320 million). The private placement accrues interest at an annual 1.96% interest, payable quarterly and has a June 2026 maturity. Net proceeds have been primarily used to fully repay the Note Issuance Facility 2017.

Project debt

Project debt	6 Months Ended
	Jun. 30, 2020
Project debt [Abstract]
Project debt	Note 15. - Project debt The main purpose of the Company is the long-term ownership and management of contracted concessional assets, such as renewable energy, efficient natural gas, electric transmission line and water assets, which are financed through project debt. This note shows the project debt linked to the contracted concessional assets included in Note 6 of these consolidated condensed interim financial statements. Project debt is generally used to finance contracted assets, exclusively using as guarantee the assets and cash flows of the company or group of companies carrying out the activities financed. In most of the cases, the assets and/or contracts are set up as guarantee to ensure the repayment of the related financing. In addition, the cash of the Company´s projects includes funds held to satisfy the customary requirements of certain non-recourse debt agreements and other restricted cash for an amount of $323 million as of June 30, 2020 ($339 million as of December 31, 2019). Compared with corporate debt, project debt has certain key advantages, including a greater leverage and a clearly defined risk profile. The breakdown of project debt for both non-current and current liabilities as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 4,194,978 4,069,909 Current 812,555 782,439 Total Project debt 5,007,533 4,852,348 The increase in total project debt as of June 30, 2020 is primarily due to: - change in the scope of Atlantica (acquisition of Chile PV I and Tenes – see Note 5) for a total amount of $158 million. - a green project financing agreement entered into by Logrosán Solar Inversiones, S.A.U., the Holdco of Spanish assets Solaben 1, 2, 3 and 6, closed on April 8, 2020 for a €140 million nominal amount. Additionally, on June 12, 2020 the Company refinanced the debt of Cadonal (Uruguay). The terms of the new debts are not substantially different from the original debts refinanced and therefore the exchange of debts instruments does not qualify for an extinguishment of the original debts under IFRS 9, ´Financial instruments´. When there is a refinancing with a non-substantial modification of the original debt, there is a gain or loss recorded in the income statement. This gain or loss is equal to the difference between the present value of the cash flows under the original terms of the former financing and the present value of the cash flows under the new financing, discounted both at the original effective interest rate. In this respect, the Company recorded a $3.8 million financial income in the profit and loss statement of the consolidated condensed financial statements (see Note 19). Due to the PG&E Corporation and its regulated utility subsidiary, Pacific Gas and Electric Company (“PG&E”), Chapter 11 filings in January 2019, a default of the PPA agreement with PG&E occurred. Since PG&E failed to assume the PPA within 180 days from the commencement of the PG&E’s Chapter 11 proceedings, a technical event of default was triggered under the Mojave project finance agreement in July 2019. On July 1, 2020, PG&E emerged from Chapter 11 (see Note 22). In addition, PG&E paid to Mojave the portion of the invoice corresponding to the electricity delivered for the period between January 1 and January 28, 2019. This invoice was overdue because the services relate to the pre-petition period and any payment therefore required the approval by the Bankruptcy Court. With this, the Company believed that the technical event of default under the Mojave project finance agreement, which was preventing cash distributions from Mojave to Atlantica, had been cured. However, the Company has been advised by the lender that, due to the bankruptcy appeals process and the specific contractual language governing defaults, they do not consider the PG&E-related defaults to be automatically curable without a further waiver as a technical, legal matter. At their direction, the Company has submitted a waiver request to them and we expect to receive a distribution from Mojave in the third quarter. Nevertheless, as of June 30, 2020, the Company did not have an unconditional right to defer the settlement of the debt for at least twelve months, and therefore the debt has been presented as current in these condensed interim financial statements in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”. The repayment schedule for project debt in accordance with the financing arrangements and assuming there will be no acceleration of the Mojave debt, as of June 30, 2020, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2020 Payment of interests accrued as of June 30, 2020 Nominal repayment Between January and June 2021 Between July and December 2021 2022 2023 2024 Subsequent Years Total ($ in thousands) 17,981 181,726 96,059 170,270 312,098 335,406 348,898 3,545,095 5,007,533

Grants and other liabilities

Grants and other liabilities	6 Months Ended
	Jun. 30, 2020
Grants and other liabilities [Abstract]
Grants and other liabilities	Note 16. - Grants and other liabilities Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Grants 1,058,053 1,087,553 Other Liabilities 544,102 554,199 Grant and other non-current liabilities 1,602,155 1,641,752 As of June 30, 2020, the amount recorded in Grants corresponds primarily to the ITC Grant awarded by the U.S. Department of the Treasury to Solana and Mojave for a total amount of $691 million ($707 million as of December 31, 2019), which was primarily used to fully repay the Solana and Mojave short-term tranche of the loan with the Federal Financing Bank. The amount recorded in Grants as a liability is progressively recorded as other income over the useful life of the asset. The remaining balance of the “Grants” account corresponds to loans with interest rates below market rates for Solana and Mojave for a total amount of $366 million ($379 million as of December 31, 2019). Loans with the Federal Financing Bank guaranteed by the Department of Energy for these projects bear interest at a rate below market rates for these types of projects and terms. The difference between proceeds received from these loans and its fair value, is initially recorded as “Grants” in the consolidated statement of financial position, and subsequently recorded in “Other operating income” starting at the entry into operation of the plants. Total amount of income for these two types of grants for Solana and Mojave is $29.4 million and $29.5 million for the six-month periods ended June 30, 2020 and 2019, respectively (Note 20). Other liabilities mainly relate to the investment from Liberty Interactive Corporation (”Liberty”) made on October 2, 2013 for an amount of $300 million. The investment was made in the parent company of the project entity, in exchange for the right to receive a large part of taxable losses and distributions until such time when Liberty reaches a certain rate of return, or the Flip Date. The Company signed an option to acquire, until August 17, 2020, Liberty’s equity interest in Solana. On According to the stipulations of IAS 32 and in spite of the fact that the investment of Liberty is in shares, it does not qualify as equity and has been classified as a liability as of June 30, 2020 and as of December 31, 2019. The liability is recorded in Grants and other liabilities for a total amount of $394 million as of June 30, 2020 ($380 million as of December 31, 2019) and its current portion is recorded in other current liabilities for the remaining amount (Note 17). This liability has been initially valued at fair value, calculated as the present value of expected cash-flows during the useful life of the concession, and is then measured at amortized cost in accordance with the effective interest method, considering the most updated expected future cash-flows. Additionally, other liabilities include $48.6 million of non-current finance lease liabilities and $60.1 million of dismantling provision as of June 30, 2020 ($53.8 million and $59.7 million as of December 2019, respectively).

Trade payables and other curren

Trade payables and other current liabilities	6 Months Ended
	Jun. 30, 2020
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Note 17. - Trade payables and other current liabilities Trade payable and other current liabilities as of June 30, 2020 and December 31, 2019 are as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade accounts payable 51,896 52,062 Down payments from clients 555 565 Liberty (Note 16) 41,032 41,032 Other accounts payable 35,094 34,403 Total 128,577 128,062 Trade accounts payables mainly relate to the operation and maintenance of the plants. Nominal values of Trade payables and other current liabilities are considered to approximately equal to fair values and the effect of discounting them is not significant.

Income Tax

Income Tax	6 Months Ended
	Jun. 30, 2020
Income Tax [Abstract]
Income Tax	Note 18. - Income Tax The effective tax rate for the periods presented has been established based on Management’s best estimates, taking into account the tax treatment of permanent differences and tax credits. For the six-month period ended June 30, 2020, Income tax amounted to a $3,471 thousand expense with respect to a loss before income tax of $22,721 thousand. In the six-month period ended June 30, 2019, Income tax amounted to a $27,040 thousand expense with respect to a profit before income tax of $49,787 thousand. The effective tax rate differs from the nominal tax rate mainly due to permanent differences and treatment of tax credits in some jurisdictions.

Financial income and expenses

Financial income and expenses	6 Months Ended
	Jun. 30, 2020
Financial income and expenses [Abstract]
Financial income and expenses	Note 19. - Financial income and expenses Financial income and expenses The following table sets forth financial income and expenses for the six-month periods ended June 30, 2020 and 2019: For the six-month period ended June 30, Financial income 2020 2019 ($ in thousands) Interest income from loans and credits 5,489 340 Interest rates benefits derivatives: cash flow hedges 184 177 Total 5,673 517 For the six-month period ended June 30, Financial expenses 2020 2019 Expenses due to interest: ($ in thousands) - Loans from credit entities (132,221 ) (130,644 ) - Other debts (39,300 ) (50,387 ) Interest rates losses derivatives: cash flow hedges (38,592 ) (29,501 ) Total (210,113 ) (210,532 ) Financial income from loans and credits primarily includes a non-monetary financial income of $3.8 million resulting from the refinancing of the debt of Cadonal in the second quarter of 2020 (see Note 15). Interests from other debts are primarily interests on the notes issued by ATS, ATN and Solaben Luxembourg and interests related to the investment from Liberty (Note 16). Losses from interest rate derivatives designated as cash flow hedges correspond primarily to transfers from equity to financial expense when the hedged item is impacting the consolidated condensed income statement. Other net financial income and expenses The following table sets out ‘Other net financial income and expenses” for the six-month periods ended June 30, 2020, and 2019: For the six-month period ended June 30, Other financial income / (expenses) 2020 2019 ($ in thousands) Other financial income 11,468 8,536 Other financial losses (8,649 ) (8,747 ) Total 2,819 (211 ) Other financial income are primarily interests on deposits. Other financial losses primarily include expenses for guarantees and letters of credit, wire transfers, other bank fees and other minor financial expenses.

Other operating income and expe

Other operating income and expenses	6 Months Ended
	Jun. 30, 2020
Other operating income and expenses [Abstract]
Other operating income and expenses	Note 20. - Other operating income and expenses The table below shows the detail of Other operating income and expenses for the six-month periods ended June 30, 2020, and 2019: Other Operating income For the six-month period ended June 30, 2020 2019 ($ in thousands) Grants (Note 16) 29,503 29,578 Income from various services and insurance proceeds 27,733 15,330 Total 57,236 44,908 Other Operating expenses For the six-month period ended June 30, 2020 2019 ($ in thousands) Raw materials and consumables used (4,136 ) (6,293 ) Leases and fees (1,285 ) (945 ) Operation and maintenance (49,716 ) (66,580 ) Independent professional services (19,136 ) (17,604 ) Supplies (11,382 ) (11,326 ) Insurance (17,973 ) (12,053 ) Levies and duties (18,828 ) (14,715 ) Other expenses (3,636 ) (3,007 ) Total (126,092 ) (132,523 )

Earnings per share

Earnings per share	6 Months Ended
	Jun. 30, 2020
Earnings per share [Abstract]
Earnings per share	Note 21. - Earnings per share Basic earnings per share have been calculated by dividing the profit attributable to equity holders by the average number of shares outstanding. Diluted earnings per share equals basic earnings per share for the periods presented. Item For the six-month period ended June 30, 2020 2019 ($ in thousands) Profit/ (loss) from continuing operations attributable to Atlantica. (28,171 ) 16,956 Average number of ordinary shares outstanding (thousands) - basic and diluted 101,602 100,516 Earnings per share from continuing operations (U.S. dollar per share) - basic and diluted (0.28 ) 0.17 Earnings per share from profit/(loss) for the period (U.S. dollar per share) - basic and diluted (0.28 ) 0.17

Subsequent events

Subsequent events	6 Months Ended
	Jun. 30, 2020
Subsequent events [Abstract]
Subsequent events	Note 22. - Subsequent events On July 1, 2020, PG&E emerged from Chapter 11. In addition, PG&E paid to Mojave the portion of the invoice corresponding to the electricity delivered for the period between January 1 and January 28, 2019. This invoice was overdue because the services relate to the pre-petition period and any payment therefore required the approval by the Bankruptcy Court. With this, the Company believed that the technical event of default under the Mojave project finance agreement, which was preventing cash distributions from Mojave to Atlantica, had been cured. However, the Company has been advised by the lender that, due to the bankruptcy appeals process and the specific contractual language governing defaults, they do not consider the PG&E-related defaults to be automatically curable without a further waiver as a technical, legal matter. At their direction, the Company has submitted a waiver request to them and we expect to receive a distribution from Mojave in the third quarter. On July 8, 2020, the Company entered into the Note Issuance Facility 2020, a senior unsecured financing with Lucid Agency Services Limited, as agent, and a group of funds managed by Westbourne Capital as purchasers of the notes to be issued thereunder for a total amount of approximately $158 million which is denominated in euros (€140 million). The Note Issuance Facility 2020 has a maturity of seven years from the closing date. Closing of the transaction is conditional upon exercising the option to acquire the tax equity investor’s equity interest in Solana. Closing of the Note Issuance Facility 2020 is expected to occur prior to August 31, 2020, subject to certain conditions. On July 10, 2020, the Company entered into a non-recourse project debt refinancing of Helioenergy, one of the Spanish solar assets, by adding a new long dated tranche of debt from an institutional investor. The new tranche bears interest at a fixed rate of approximately 3% per annum and has a 15-year maturity. After transaction costs, net refinancing proceeds (net “recap”) are expected to be approximately $43 million. On July 14, 2020, the Company entered into a non-recourse, project debt financing for approximately €326 million in relation to Helios, with institutional investors, pursuant to a monoline guarantee. The new debt has a 17-year maturity and bears interest at a rate of approximately 2% per annum. This debt has refinanced the previous bank project debt with approximately €250 million outstanding and has canceled legacy interest rate swaps. After transaction costs and cancelation of legacy swaps, net refinancing proceeds (net “recap”) were approximately $30 million. On July 17, 2020, the Company issued $100 million aggregate principal amount of 4.00% Green Exchangeable Notes due 2025. On July 29, 2020, the Company closed an additional $15 million aggregate principal amount of the Green Exchangeable Notes. The notes mature on July 15, 2025 and bear interest at a rate of 4.00% per annum. The initial exchange rate of the notes is 29.1070 ordinary shares per $1,000 principal amount of notes, which is equivalent to an initial exchange price of $34.36 per ordinary share. Noteholders may exchange their notes at their option at any time prior to the close of business on the scheduled trading day immediately preceding April 15, 2025, only during certain periods and upon satisfaction of certain conditions. On or after April 15, 2025, noteholders may exchange their notes at any time. Upon exchange, the notes may be settled, at the election of the Company, into ordinary shares of Atlantica, cash or a combination thereof. The exchange rate is subject to adjustment upon the occurrence of certain events. The Company intends to use the proceeds from the Green Exchangeable Notes to refinance or finance, in whole or in part, the acquisition of new or ongoing assets or projects which meet certain eligibility criteria in accordance with its Green Finance Framework. In addition, on July 17, 2020, the Company exercised the option to acquire the tax equity investor’s equity interest in Solana. Closing is expected in August, subject to customary conditions. Until now, the Company paid $10 million for the option and the additional investment is estimated to be approximately $290 million. The price includes a performance earn-out based on the average annual net production of the asset for the four calendar years with the highest annual net production during the five calendar years of 2020 through 2024. On July 31, 2020, the Board of Directors of the Company approved a dividend of $0.42 per share, which is expected to be paid on September 15, 2020.

Basis of preparation (Policies)

Basis of preparation (Policies)	6 Months Ended
	Jun. 30, 2020
Basis of preparation [Abstract]
Basis of preparation	The accompanying consolidated condensed interim financial statements represent the consolidated results of the Company and its subsidiaries. The company´s annual consolidated financial statements as of December 31, 2019, were approved by the Board of Directors on February 26, 2020. These consolidated condensed interim financial statements are presented in accordance with International Accounting Standards (“IAS”) 34, “Interim Financial Reporting”. In accordance with IAS 34, interim financial information is prepared solely in order to update the most recent annual consolidated financial statements prepared by the Company, placing emphasis on new activities, occurrences and circumstances that have taken place during the six-month period ended June 30, 2020, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2019. Therefore, the consolidated condensed interim financial statements do not include all the information that would be required in a complete set of consolidated financial statements prepared in accordance with the IFRS-IASB (“International Financial Reporting Standards-International Accounting Standards Board”). In view of the above, for an adequate understanding of the information, these consolidated condensed interim financial statements must be read together with Atlantica’s consolidated financial statements for the year ended December 31, 2019 included in the 2019 20-F. In determining the information to be disclosed in the notes to the consolidated condensed interim financial statements, Atlantica, in accordance with IAS 34, has taken into account its materiality in relation to the consolidated condensed interim financial statements. The consolidated condensed interim financial statements are presented in U.S. dollars, which is the Company’s functional and presentation currency. Amounts included in these consolidated condensed interim financial statements are all expressed in thousands of U.S. dollars, unless otherwise indicated. These consolidated condensed interim financial statements were approved by the Board of Directors of the Company on July 31, 2020.
Application of new accounting standards	Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2020 under IFRS-IASB, applied by the Company in the preparation of these condensed interim financial statements: - IFRS 3 (Amendment). Definition of Business. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. - IAS 1 and IAS 8 (Amendment). Definition of Material. This amendment is mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB, earlier application is permitted. - IFRS 7 and IFRS 9. Amendments regarding pre-replacement issues in the context of the IBOR reform. These amendments are mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB. - IFRS 16. Amendment to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. This amendment is mandatory for annual periods beginning on or after June 1, 2020 under IFRS-IASB. - IAS 41. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (taxation in fair value measurements) These amendments are mandatory for annual periods beginning on or after January 1, 2020 under IFRS-IASB. - Amendments to References to the Conceptual Frameworks in IFRS Standards. This Standard is applicable for annual periods beginning on or after January 1, 2020 under IFRS-IASB. The applications of these amendments have not had any material impact on these condensed interim financial statements. b) Standards, interpretations and amendments published by the IASB that will be effective for periods beginning on or after January 1, 2021: - IFRS 17 ‘Insurance Contracts’. This Standard is applicable for annual periods beginning on or after January 1, 2023 under IFRS-IASB, earlier application is permitted. - IAS 1 (Amendment). Classification of liabilities. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 1. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter) This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 3. Amendments updating a reference to the Conceptual Framework This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 4. Amendments regarding the expiry date of the deferral approach. The fixed expiry date for the temporary exemption in IFRS 4 from applying IFRS 9 is now 1 January 2023. - IFRS 9. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 17. Amendments to address concerns and implementation challenges that were identified after IFRS 17 was published. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 16. Amendments prohibiting a company from deducting from the cost of property, plant and equipment amounts received from selling items produced while the company is preparing the asset for its intended use. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. The Company does not anticipate any significant impact on the consolidated condensed financial statements derived from the application of the new standards and amendments that will be effective for annual periods beginning on or after January 1, 2021, although it is currently still in the process of evaluating such application.
Use of estimates	Use of estimates Some of the accounting policies applied require the application of significant judgment by management to select the appropriate assumptions to determine these estimates. These assumptions and estimates are based on the Company´s historical experience, advice from experienced consultants, forecasts and other circumstances and expectations as of the close of the financial period. The assessment is considered in relation to the global economic situation of the industries and regions where the Company operates, taking into account future development of our businesses. By their nature, these judgments are subject to an inherent degree of uncertainty; therefore, actual results could materially differ from the estimates and assumptions used. In such cases, the carrying values of assets and liabilities are adjusted. The most critical accounting policies, which reflect significant management estimates and judgment to determine amounts in these consolidated condensed interim financial statements, are as follows: • Contracted concessional agreements. • Impairment of intangible assets and property, plant and equipment. • Assessment of control. • Derivative financial instruments and fair value estimates. • Income taxes and recoverable amount of deferred tax assets. As of the date of preparation of these consolidated condensed interim financial statements, no relevant changes in the estimates made are anticipated and, therefore, no significant changes in the value of the assets and liabilities recognized at June 30, 2020 are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Fair value of financial instr_2

Fair value of financial instruments (Policies)	6 Months Ended
	Jun. 30, 2020
Fair value of financial instruments [Abstract]
Fair value of financial instruments	Financial instruments measured at fair value are presented in accordance with the following level classification based on the nature of the inputs used for the calculation of fair value: • Level 1: Inputs are quoted prices in active markets for identical assets or liabilities. • Level 2: Fair value is measured based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: Fair value is measured based on unobservable inputs for the asset or liability. As of June 30, 2020, and December 31, 2019, all the financial instruments measured at fair value correspond to derivatives and have been classified as Level 2, except for the investments held in Ten West Link and Rioglass, which have been classified as Level 3.

Nature of the business (Tables)

Nature of the business (Tables)	6 Months Ended
	Jun. 30, 2020
Nature of the business [Abstract]
Overview of concessional assets	The following table provides an overview of the main concessional assets the Company owned or had an interest in as of June 30, 2020: Assets Type Ownership Location Currency (10) Capacity (Gross) Counterparty Credit Ratings (11) COD* Contract Years Left (15) Solana Renewable (Solar) 100% Class B (1) Arizona (USA) USD 280 MW A-/A2/A- 2013 24 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/WR/BB 2014 20 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 18/17 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 17/17 PS10/PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007& 2009 12/14 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 17/17 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 18/18 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 15/15/16 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 19/19 Kaxu Renewable (Solar) 51% (4) South Africa Rand 100 MW BB-/Ba1/ BB (12) 2015 15 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (13) 2014 14 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (13) 2014 15 ACT Efficient natural gas 100% Mexico USD 300 MW BBB/ Ba2/ BB- 2013 13 Monterrey Efficient natural gas 30% Mexico USD 142 MW Not rated 2018 19 ATN (14) Transmission line 100% Peru USD 379 miles BBB+/A3/BBB+ 2011 21 ATS Transmission line 100% Peru USD 569 miles BBB+/A3/BBB+ 2014 24 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 13 Quadra 1/2 Transmission line 100% Chile USD 49 miles/ 32 miles Not rated 2014 15/15 Palmucho Transmission line 100% Chile USD 6 miles BBB+/Baa1/ A- 2007 18 Chile TL3 Transmission line 100% Chile USD 50 miles A+/A1/A 1993 Regulated Skikda Water 34.2% (5) Algeria USD 3.5 M ft3/day Not rated 2009 14 Honaine Water 25.5% (6) Algeria USD 7 M ft3/ day Not rated 2012 18 Seville PV Renewable (Solar) 80% (7) Spain Euro 1 MW A/Baa1/A- 2006 16 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- 2015 16 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB+/A3/BBB+ 2012 13 Tenes Water 51% (8) Algeria USD 7 M ft3/ day Not rated 2015 20 Chile PV I Renewable (Solar) 35% (9) Chile USD 55 MW N/A 2016 N/A (1) On September 30, 2013, Liberty Interactive Corporation agreed to invest $300 million in Class A shares of ASO Holdings Company LLC, the holding company of Solana, in exchange for a share of the dividends and the taxable losses generated by Solana (Note 16). (2) Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3. (3) JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2. (4) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%). (5) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%. (6) Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. (7) Instituto para la Diversificación y Ahorro de la Energía (“Idae”), a Spanish state owned company, holds 20% of the shares in Seville PV. (8) Algerian Energy Company, SPA owns 49% of Tenes. (9) Fondo de Inversion WEG-4 holds 65% of the shares in Chile PV I. (10) Certain contracts denominated in U.S. dollars are payable in local currency. (11) Reflects the counterparty’s credit ratings issued by Standard & Poor’s Ratings Services, or S&P, Moody’s Investors Service Inc., or Moody’s, and Fitch Ratings Ltd, or Fitch. (12) Refers to the credit rating of the Republic of South Africa. The offtaker is Eskom, which is a state-owned utility company in South Africa. (13) Refers to the credit rating of Uruguay, as UTE (Administración Nacional de Usinas y Transmisoras Eléctricas) is unrated. (14) Including the acquisition of ATN Expansion 1 & 2. (15) As of December 31, 2019. (*) Commercial Operation Date.

Financial information by segm_2

Financial information by segment (Tables)	6 Months Ended
	Jun. 30, 2020
Financial information by segment [Abstract]
Revenues and Adjusted EBITDA, assets and liabilities by operating segments and business sectors	a) The following tables show Revenues and Adjusted EBITDA by operating segments and business sectors for the six-month periods ended June 30, 2020 and 2019: Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Geography 2020 2019 2020 2019 North America 157,932 164,536 139,273 147,162 South America 75,029 69,090 59,803 57,464 EMEA 232,786 271,164 173,481 201,772 Total 465,747 504,790 372,557 406,398 Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Business sector 2020 2019 2020 2019 Renewable energy 344,674 380,086 274,761 301,395 Efficient natural gas 52,032 61,698 45,877 54,302 Electric transmission lines 53,395 51,098 43,216 43,585 Water 15,646 11,908 8,703 7,116 Total 465,747 504,790 372,557 406,398 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the six-month period ended June 30, ($ in thousands) 2020 2019 Profit/(Loss) attributable to the Company $ (28,171 ) 16,956 (Loss)/Profit attributable to non-controlling interests 1,979 5,791 Income tax 3,471 27,040 Share of (profits)/losses of associates (1,591 ) (3,352 ) Financial expense, net 202,797 209,900 Depreciation, amortization, and impairment charges 194,073 150,063 Total segment Adjusted EBITDA $ 372,557 406,398
Assets and liabilities by geography	b) The assets and liabilities by operating segments (and business sector) as of June 30, 2020 and December 31, 2019 are as follows: Assets and liabilities by geography as of June 30, 2020: North America South America EMEA Balance as of June 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 3,189,576 1,221,048 3,624,266 8,034,890 Investments carried under the equity method 79,187 - 47,425 126,613 Current financial investments 118,563 27,951 40,788 187,302 Cash and cash equivalents (project companies) 193,323 78,226 238,058 509,607 Subtotal allocated 3,580,649 1,327,225 3,950,538 8,858,412 Unallocated assets Other non-current assets 231,374 Other current assets (including cash and cash equivalents at holding company level) 677,160 Subtotal unallocated 908,534 Total assets 9,766,946 North America South America EMEA Balance as of June 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,657,615 927,322 2,422,596 5,007,533 Grants and other liabilities 1,476,559 11,558 114,037 1,602,155 Subtotal allocated 3,134,174 938,880 2,536,633 6,609,688 Unallocated liabilities Long-term and short-term corporate debt 836,973 Other non-current liabilities 603,324 Other current liabilities 159,842 Subtotal unallocated 1,600,139 Total liabilities 8,209,827 Equity unallocated 1,557,119 Total liabilities and equity unallocated 3,157,259 Total liabilities and equity 9,766,946 Assets and liabilities by geography as of December 31, 2019: North America South America EMEA Balance as of December 31, 2019 ($ in thousands) Assets allocated Contracted concessional assets 3,299,198 1,186,552 3,675,379 8,161,129 Investments carried under the equity method 90,847 - 49,078 139,925 Current financial investments 159,267 29,190 20,673 209,131 Cash and cash equivalents (project companies) 181,458 80,909 234,097 496,464 Subtotal allocated 3,730,771 1,296,652 3,979,227 9,006,649 Unallocated assets Other non-current assets 239,553 Other current assets (including cash and cash equivalents at holding company level) 413,613 Subtotal unallocated 653,166 Total assets 9,659,815 North America South America EMEA Balance as of December 31, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,676,251 884,835 2,291,262 4,852,348 Grants and other liabilities 1,490,679 12,864 138,209 1,641,752 Subtotal allocated 3,166,930 897,699 2,429,471 6,494,100 Unallocated liabilities Long-term and short-term corporate debt 723,791 Other non-current liabilities 564,855 Other current liabilities 162,213 Subtotal unallocated 1,450,859 Total liabilities 7,944,959 Equity unallocated 1,714,856 Total liabilities and equity unallocated 3,165,715 Total liabilities and equity 9,659,815
Assets and liabilities by business sector	Assets and liabilities by business sector as of June 30, 2020: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of June 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 6,490,467 515,445 854,401 174,577 8,034,890 Investments carried under the equity method 64,115 17,716 46 44,736 126,613 Current financial investments 17,049 103,640 27,951 38,662 187,302 Cash and cash equivalents (project companies) 406,392 31,569 47,212 24,434 509,607 Subtotal allocated 6.978.023 668,370 929,610 282,409 8,858,412 Unallocated assets Other non-current assets 231,374 Other current assets (including cash and cash equivalents at holding company level) 677,160 Subtotal unallocated 908,534 Total assets 9,766,946 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of June 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,731,485 516,805 636,140 123,103 5,007,533 Grants and other liabilities 1,594,452 83 6,251 1,369 1,602,155 Subtotal allocated 5,325,937 516,888 642,391 124,472 6,609,688 Unallocated liabilities Long-term and short-term corporate debt 836,973 Other non-current liabilities 603,324 Other current liabilities 159,842 Subtotal unallocated 1,600,139 Total liabilities 8,209,827 Equity unallocated 1,557,119 Total liabilities and equity unallocated 3,157,259 Total liabilities and equity 9,766,946 Assets and liabilities by business sector as of December 31, 2019: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2019 ($ in thousands) Assets allocated Contracted concessional assets 6,644,024 559,069 872,757 85,280 8,161,129 Investments carried under the equity method 77,549 17,154 - 45,222 139,925 Current financial investments 13,798 148,723 28,237 18,373 209,131 Cash and cash equivalents (project companies) 421,198 11,850 53,868 9,548 496,464 Subtotal allocated 7,156,568 736,796 954,862 158,423 9,006,649 Unallocated assets Other non-current assets 239,553 Other current assets (including cash and cash equivalents at holding company level) 413,613 Subtotal unallocated 653,166 Total assets 9,659,815 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2019 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,658,507 529,350 640,160 24,331 4,852,348 Grants and other liabilities 1,634,361 146 6,517 728 1,641,752 Subtotal allocated 5,292,868 529,495 646,677 25,059 6,494,100 Unallocated liabilities Long-term and short-term corporate debt 723,791 Other non-current liabilities 564,855 Other current liabilities 162,213 Subtotal unallocated 1,450,859 Total liabilities 7,944,959 Equity unallocated 1,714,856 Total liabilities and equity unallocated 3,165,715 Total liabilities and equity 9,659,815
Depreciation, amortization and impairment charges recognized	c) The amount of depreciation, amortization and impairment charges recognized for the six-month periods ended June 30, 2020 and 2019 are as follows: For the six-month period ended June 30, Depreciation, amortization and impairment by geography 2020 2019 ($ in thousands) North America (95,981 ) (53,013 ) South America (27,666 ) (22,859 ) EMEA (70,426 ) (74,191 ) Total (194,073 ) (150,063 ) For the six-month period ended June 30, Depreciation, amortization and impairment by business sectors 2020 2019 ($ in thousands) Renewable energy (140,806 ) (142,895 ) Efficient natural gas (35,697 ) 5,425 Electric transmission lines (16,961 ) (12,593 ) Water (609 ) - Total (194,073 ) (150,063 )

Changes in the scope of the c_2

Changes in the scope of the consolidated condensed interim financial statements (Tables)	6 Months Ended
	Jun. 30, 2020
Changes in the scope of the consolidated condensed interim financial statements [Abstract]
Amount of assets and liabilities integrated at the effective acquisition date	The amount of assets and liabilities integrated at the effective acquisition date for the aggregated change in scope is shown in the following table: Asset Acquisition for the six-month period ended June 30, 2020 Concessional assets 162,489 Other non-current assets 931 Cash & cash equivalents 17,646 Other current assets 29,998 Non-current Project debt (150,087 ) Current Project debt (8,357 ) Other current and non-current liabilities (4,378 ) Non-controlling interests (25,632 ) Asset acquisition - purchase price (22,610 ) Net result of the asset acquisition - The amount of assets and liabilities integrated at the effective acquisition date for the aggregated change in scope is shown in the following table: Asset Acquisition for the year ended December 31, 2019 Concessional assets 28,738 Investments carried under the equity method 113,897 Other non-current assets 25,342 Current assets 1,503 Deferred tax liabilities (2,539 ) Other current and non-current liabilities (1,512 ) Non-controlling interests (92,303 ) Asset acquisition - purchase price (73,126 ) Net result of the asset acquisition -

Contracted concessional assets

Contracted concessional assets (Tables)	6 Months Ended
	Jun. 30, 2020
Contracted concessional assets [Abstract]
Movements of contracted concessional assets	The detail of contracted concessional assets included in the heading ‘Contracted concessional assets’ as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Contracted concessional assets cost 10,435,825 10,384,597 Amortization and impairment (2,400,935 ) (2,223,468 ) Total 8,034,890 8,161,129

Investments carried under the_2

Investments carried under the equity method (Tables)	6 Months Ended
	Jun. 30, 2020
Investments carried under the equity method [Abstract]
Investments in associates	The table below shows the breakdown of the investments held in associates as of June 30, 2020 and December 31, 2019: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Evacuación Valdecaballeros, S.L. 1,005 2,348 Myah Bahr Honaine, S.P.A.(*) 44,736 45,222 Pectonex, R.F. Proprietary Limited 1,588 1,391 ABY Infraestructuras, S.L. 15 11 Ca Ku A1, S.A.P.I. de CV (PTS) 46 - Evacuación Villanueva del Rey, S.L - - Windlectric Inc (**) 61,426 73,693 Pemcorp SAPI de CV (***) 17,716 17,179 Other renewable energy joint ventures (****) 81 81 Total 126,613 139,925 (*) Myah Bahr Honaine, S.P.A., the project entity, is 51% owned by Geida Tlemcen, S.L. which is accounted for using the equity method in these consolidated condensed interim financial statements. Geida Tlemcen, S.L. is 50% owned by Atlantica. (**) Windlectric Inc., the project entity, is owned 100% by Amherst Island Partnership which is accounted for under the equity method (Note 5). (***) Pemcorp SAPI de CV, Monterrey´s project entity, is 100% owned by Arroyo Netherlands II B.V. - which is accounted for under the equity method in these consolidated condensed interim financial statements (Note 5). Arroyo Netherlands II B.V. is 30% owned by Atlantica. (****) Other renewable energy joint ventures correspond to investments made in the following entities located in Colombia: AC Renovables Sol 1 SAS Esp, PA Renovables Sol 1 SAS Esp, SJ Renovables Sun 1 SAS Esp and SJ Renovables Wind 1 SAS Esp.

Financial investments (Tables)

Financial investments (Tables)	6 Months Ended
	Jun. 30, 2020
Financial investments [Abstract]
Non-current and Current financial investments	The detail of Non-current and Current financial investments as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 11,189 9,874 Fair Value through Profit and Loss (Investment in Rioglass) 4,717 7,000 Derivative assets 1,972 3,182 Other receivable accounts at amortized cost 60,893 71,531 Total non-current financial investments 78,771 91,587 Contracted concessional financial assets 171,176 160,624 Derivative assets 2,032 2,048 Other receivable accounts at amortized cost 23,524 55,905 Total current financial investments 196,732 218,577

Derivative financial instrume_2

Derivative financial instruments (Tables)	6 Months Ended
	Jun. 30, 2020
Derivative financial instruments [Abstract]
Fair value amount of derivative financial instruments	The breakdowns of the fair value amount of the derivative financial instruments as of June 30, 2020 and December 31, 2019 are as follows: Balance as of June 30, 2020 Balance as of December 31, 2019 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedges 1,454 340,507 1,619 298,744 Foreign exchange derivative instruments 2,550 - 3,610 - Total 4,004 340,507 5,230 298,744

Related parties (Tables)

Related parties (Tables)	6 Months Ended
	Jun. 30, 2020
Related parties [Abstract]
Related party receivables and payables	Details of balances with related parties as of June 30, 2020 and December 31, 2019 are as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Credit receivables (current) 10,368 13,350 Total current receivables with related parties 10,368 13,350 Credit receivables (non-current) 21,057 21,355 Total non-current receivables with related parties 21,057 21,355 Credit payables (current) 21,013 23,979 Total current payables with related parties 21,013 23,979 Credit payables (non-current) 14,102 17,115 Total non-current payables with related parties 14,102 17,115
Related party transactions	The transactions carried out by entities included in these consolidated condensed interim financial statements with related parties not included in the consolidation perimeter of Atlantica, for the six-month periods ended June 30, 2020 and 2019 have been as follows: For the six-month period ended June, 2020 2019 ($ in thousands) Financial income 782 12 Financial expenses (84 ) (104 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	6 Months Ended
	Jun. 30, 2020
Trade and other receivables [Abstract]
Trade and other receivables	Trade and other receivables as of June 30, 2020 and December 31, 2019, consist of the following: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade receivables 276,433 242,008 Tax receivables 43,032 50,901 Prepayments 30,527 5,150 Other accounts receivable 16,188 19,508 Total 366,180 317,568

Corporate debt (Tables)

Corporate debt (Tables)	6 Months Ended
	Jun. 30, 2020
Corporate debt [Abstract]
Corporate debt	The breakdown of the corporate debt as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 813,480 695,085 Current 23,493 28,706 Total Corporate Debt 836,973 723,791
Repayment schedule for corporate debt	The repayment schedule for the corporate debt as of June 30, 2020 is as follows: Remainder of 2020 Between January and June 2021 Between July and December 2021 2022 2023 2024 Subsequent years Total ($ in thousands) 2017 Credit Facility 5 - 10,207 - - - - 10,212 New Revolving Credit Facility 497 - 15,353 156,417 - - - 172,267 Note Issuance Facility 2019 36 - - - - - 309,238 309,274 Commercial Paper 22,318 442 - - - - - 22,760 2020 Green Private Placement 195 - - - - - 322,265 322,460 Total 23,051 442 25,560 156,417 - - 631,503 836,973

Project debt (Tables)

Project debt (Tables)	6 Months Ended
	Jun. 30, 2020
Project debt [Abstract]
Project debt	The breakdown of project debt for both non-current and current liabilities as of June 30, 2020 and December 31, 2019 is as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 4,194,978 4,069,909 Current 812,555 782,439 Total Project debt 5,007,533 4,852,348
Repayment schedule for project debt	The repayment schedule for project debt in accordance with the financing arrangements and assuming there will be no acceleration of the Mojave debt, as of June 30, 2020, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2020 Payment of interests accrued as of June 30, 2020 Nominal repayment Between January and June 2021 Between July and December 2021 2022 2023 2024 Subsequent Years Total ($ in thousands) 17,981 181,726 96,059 170,270 312,098 335,406 348,898 3,545,095 5,007,533

Grants and other liabilities (T

Grants and other liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
Grants and other liabilities [Abstract]
Grants and other non-current liabilities	Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Grants 1,058,053 1,087,553 Other Liabilities 544,102 554,199 Grant and other non-current liabilities 1,602,155 1,641,752

Trade payables and other curr_2

Trade payables and other current liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
Trade payables and other current liabilities [Abstract]
Trade payable and other current liabilities	Trade payable and other current liabilities as of June 30, 2020 and December 31, 2019 are as follows: Balance as of June 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade accounts payable 51,896 52,062 Down payments from clients 555 565 Liberty (Note 16) 41,032 41,032 Other accounts payable 35,094 34,403 Total 128,577 128,062

Financial income and expenses (

Financial income and expenses (Tables)	6 Months Ended
	Jun. 30, 2020
Financial income and expenses [Abstract]
Financial income	The following table sets forth financial income and expenses for the six-month periods ended June 30, 2020 and 2019: For the six-month period ended June 30, Financial income 2020 2019 ($ in thousands) Interest income from loans and credits 5,489 340 Interest rates benefits derivatives: cash flow hedges 184 177 Total 5,673 517
Financial expenses	For the six-month period ended June 30, Financial expenses 2020 2019 Expenses due to interest: ($ in thousands) - Loans from credit entities (132,221 ) (130,644 ) - Other debts (39,300 ) (50,387 ) Interest rates losses derivatives: cash flow hedges (38,592 ) (29,501 ) Total (210,113 ) (210,532 )
Other net financial income and expenses	The following table sets out ‘Other net financial income and expenses” for the six-month periods ended June 30, 2020, and 2019: For the six-month period ended June 30, Other financial income / (expenses) 2020 2019 ($ in thousands) Other financial income 11,468 8,536 Other financial losses (8,649 ) (8,747 ) Total 2,819 (211 )

Other operating income and ex_2

Other operating income and expenses (Tables)	6 Months Ended
	Jun. 30, 2020
Other operating income and expenses [Abstract]
Other operating income	The table below shows the detail of Other operating income and expenses for the six-month periods ended June 30, 2020, and 2019: Other Operating income For the six-month period ended June 30, 2020 2019 ($ in thousands) Grants (Note 16) 29,503 29,578 Income from various services and insurance proceeds 27,733 15,330 Total 57,236 44,908
Other operating expenses	Other Operating expenses For the six-month period ended June 30, 2020 2019 ($ in thousands) Raw materials and consumables used (4,136 ) (6,293 ) Leases and fees (1,285 ) (945 ) Operation and maintenance (49,716 ) (66,580 ) Independent professional services (19,136 ) (17,604 ) Supplies (11,382 ) (11,326 ) Insurance (17,973 ) (12,053 ) Levies and duties (18,828 ) (14,715 ) Other expenses (3,636 ) (3,007 ) Total (126,092 ) (132,523 )

Earnings per share (Tables)

Earnings per share (Tables)	6 Months Ended
	Jun. 30, 2020
Earnings per share [Abstract]
Earnings per share	Basic earnings per share have been calculated by dividing the profit attributable to equity holders by the average number of shares outstanding. Diluted earnings per share equals basic earnings per share for the periods presented. Item For the six-month period ended June 30, 2020 2019 ($ in thousands) Profit/ (loss) from continuing operations attributable to Atlantica. (28,171 ) 16,956 Average number of ordinary shares outstanding (thousands) - basic and diluted 101,602 100,516 Earnings per share from continuing operations (U.S. dollar per share) - basic and diluted (0.28 ) 0.17 Earnings per share from profit/(loss) for the period (U.S. dollar per share) - basic and diluted (0.28 ) 0.17

Nature of the business, Descrip

Nature of the business, Description (Details) - Algonquin [Member]	May 31, 2019	May 22, 2019	Jun. 30, 2020
Nature of the business [Abstract]
Ownership interest	44.20%	42.27%	44.20%
Proportion of voting rights held by non-controlling interests			41.50%
Top of Range [Member]
Nature of the business [Abstract]
Ownership interest			48.50%

Nature of the business, Assets

Nature of the business, Assets acquired (Details) $ / shares in Units, $ in Thousands	Apr. 03, 2020USD ($)MW	Aug. 02, 2019USD ($)MW	May 24, 2019USD ($)MW	Jan. 29, 2019USD ($)	Oct. 31, 2019USD ($)	Jun. 30, 2020USD ($)	May 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)	Oct. 22, 2019USD ($)
Nature of the business [Abstract]
Investments carried under the equity method						$ 126,613		$ 139,925
Befesa Agua Tenes, S.L.U. [Member]
Nature of the business [Abstract]
Ownership interest				51.00%
Consideration payment advanced				$ 19,900
Interest rate				12.00%
Payment received through cash sweep mechanism					$ 7,800
Percentage interest acquired							51.00%
Secured loan amount							$ 4,500
Borrowings outstanding							$ 14,000
Call price (in dollars per share) | $ / shares							$ 1
Monterrey [Member]
Nature of the business [Abstract]
Gross capacity | MW		142
Investments carried under the equity method		$ 17,000
Acquisition purchase price		$ 42,000
Percentage interest acquired		30.00%
Amherst Island [Member]
Nature of the business [Abstract]
Gross capacity | MW			75
Investments carried under the equity method			$ 4,900
Acquisition purchase price			97,200
ASI Operations LLC [Member]
Nature of the business [Abstract]
Investments carried under the equity method		$ 6,000
Acquisition purchase price		$ 6,000
Percentage interest acquired		100.00%
ATN2 [Member]
Nature of the business [Abstract]
Acquisition purchase price									$ 20,000
Atacama Desert [Member]
Nature of the business [Abstract]
Investments carried under the equity method	$ 4,000
Ownership percentage acquired	35.00%
Installed capacity | MW	55
Algonquin [Member] | Amherst Island [Member]
Nature of the business [Abstract]
Investments carried under the equity method			$ 92,300

Nature of the business, Concess

Nature of the business, Concessional assets owned (Details) - USD ($) $ in Millions		6 Months Ended
		Jun. 30, 2020	Sep. 30, 2013
ACT [Member]
Nature of the business [Abstract]
Type		Efficient natural gas
Ownership		100.00%
Location		Mexico
Currency	[1]	USD
Capacity (gross)		300 MW
Counterparty credit ratings	[2]	BBB/ Ba2/BB-
COD	[3]	2013
Contract years left	[4]	13 years
Monterrey [Member]
Nature of the business [Abstract]
Type		Efficient natural gas
Ownership		30.00%
Location		Mexico
Currency	[1]	USD
Capacity (gross)		142 MW
Counterparty credit ratings	[2]	Not rated
COD	[3]	2018
Contract years left	[4]	19 years
ATN [Member]
Nature of the business [Abstract]
Type	[5]	Transmission line
Ownership	[5]	100.00%
Location	[5]	Peru
Currency	[1],[5]	USD
Capacity (gross)	[5]	379 miles
Counterparty credit ratings	[2],[5]	BBB+/A3/BBB+
COD	[3],[5]	2011
Contract years left	[4],[5]	21 years
ATS [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Peru
Currency	[1]	USD
Capacity (gross)		569 miles
Counterparty credit ratings	[2]	BBB+/A3/BBB+
COD	[3]	2014
Contract years left	[4]	24 years
ATN2 [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Peru
Currency	[1]	USD
Capacity (gross)		81 miles
Counterparty credit ratings	[2]	Not rated
COD	[3]	2015
Contract years left	[4]	13 years
Quadra 1/2 [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		49 miles/ 32 miles
Counterparty credit ratings	[2]	Not rated
COD	[3]	2014
Quadra 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	15 years
Quadra 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	15 years
Palmucho [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		6 miles
Counterparty credit ratings	[2]	BBB+/Baa1/A-
COD	[3]	2007
Contract years left	[4]	18 years
Chile TL3 [Member]
Nature of the business [Abstract]
Type		Transmission line
Ownership		100.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		50 miles
Counterparty credit ratings	[2]	A+/A1/A
COD	[3]	1993
Skikda [Member]
Nature of the business [Abstract]
Type		Water
Ownership	[6]	34.20%
Location		Algeria
Currency	[1]	USD
Capacity (gross)		3.5 M ft3/day
Counterparty credit ratings	[2]	Not rated
COD	[3]	2009
Contract years left	[4]	14 years
Skikda [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		49.00%
Skikda [Member] | Sadyt [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		16.83%
Honaine [Member]
Nature of the business [Abstract]
Type		Water
Ownership	[7]	25.50%
Location		Algeria
Currency	[1]	USD
Capacity (gross)		7 M ft3/day
Counterparty credit ratings	[2]	Not rated
COD	[3]	2012
Contract years left	[4]	18 years
Honaine [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		49.00%
Honaine [Member] | Sadyt [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		25.50%
Tenes [Member]
Nature of the business [Abstract]
Type		Water
Ownership	[8]	51.00%
Location		Algeria
Currency	[1]	USD
Capacity (gross)		7 M ft3/day
Counterparty credit ratings	[2]	Not rated
COD	[3]	2015
Contract years left	[4]	20 years
Tenes [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		49.00%
PS10/PS20 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		31 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2007& 2009
PS10 [Member]
Nature of the business [Abstract]
Contract years left	[4]	12 years
PS20 [Member]
Nature of the business [Abstract]
Contract years left	[4]	14 years
Solana [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Ownership interest type	[9]	Class B
Location		Arizona (USA)
Currency	[1]	USD
Capacity (gross)		280 MW
Counterparty credit ratings	[2]	A-/A2/A-
COD	[3]	2013
Contract years left	[4]	24 years
Solana [Member] | Liberty Interactive Corporation [Member]
Nature of the business [Abstract]
Class A membership investment			$ 300
Mojave [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		California (USA)
Currency	[1]	USD
Capacity (gross)		280 MW
Counterparty credit ratings	[2]	BB-/WR/BB
COD	[3]	2014
Contract years left	[4]	20 years
Solaben 2 & 3 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[10]	70.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Solaben 2 & 3 [Member] | Itochu Corporation [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		30.00%
Solaben 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	18 years
Solaben 3 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 years
Solacor 1 & 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[11]	87.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Solacor 1 & 2 [Member] | JGC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		13.00%
Solacor 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 years
Solacor 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 years
Helioenergy 1 & 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2011
Helioenergy 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 years
Helioenergy 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 years
Helios 1 & 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Helios 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	18 years
Helios 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	18 years
Solnova 1, 3 & 4 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		3x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2010
Solnova 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	15 years
Solnova 3 [Member]
Nature of the business [Abstract]
Contract years left	[4]	15 years
Solnova 4 [Member]
Nature of the business [Abstract]
Contract years left	[4]	16 years
Solaben 1 & 6 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership		100.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2013
Solaben 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	19 years
Solaben 6 [Member]
Nature of the business [Abstract]
Contract years left	[4]	19 years
Seville PV [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[12]	80.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		1 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2006
Contract years left	[4]	16 years
Seville PV [Member] | Idae [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		20.00%
Kaxu [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[13]	51.00%
Location		South Africa
Currency	[1]	Rand
Capacity (gross)		100 MW
Counterparty credit ratings	[2],[14]	BB-/Ba1/BB
COD	[3]	2015
Contract years left	[4]	15 years
Kaxu [Member] | IDC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		29.00%
Kaxu [Member] | Kaxu Community Trust [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		20.00%
Palmatir [Member]
Nature of the business [Abstract]
Type		Renewable (Wind)
Ownership		100.00%
Location		Uruguay
Currency	[1]	USD
Capacity (gross)		50 MW
Counterparty credit ratings	[2],[15]	BBB/Baa2/BBB-
COD	[3]	2014
Contract years left	[4]	14 years
Cadonal [Member]
Nature of the business [Abstract]
Type		Renewable (Wind)
Ownership		100.00%
Location		Uruguay
Currency	[1]	USD
Capacity (gross)		50 MW
Counterparty credit ratings	[2],[15]	BBB/Baa2/BBB-
COD	[3]	2014
Contract years left	[4]	15 years
Melowind [Member]
Nature of the business [Abstract]
Type		Renewable (Wind)
Ownership		100.00%
Location		Uruguay
Currency	[1]	USD
Capacity (gross)		50 MW
Counterparty credit ratings	[2]	BBB/Baa2/BBB-
COD	[3]	2015
Contract years left	[4]	16 years
Mini-Hydro [Member]
Nature of the business [Abstract]
Type		Renewable (Hydraulic)
Ownership		100.00%
Location		Peru
Currency	[1]	USD
Capacity (gross)		4 MW
Counterparty credit ratings	[2]	BBB+/A3/ BBB+
COD	[3]	2012
Contract years left	[4]	13 years
Chile PV I [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[16]	35.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		55 MW
Counterparty credit ratings	[2]	N/A
COD	[3]	2016
Chile PV I [Member] | Fondo de Inversion WEG-4 [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		65.00%
[1]	Certain contracts denominated in U.S. dollars are payable in local currency.
[2]	Reflects the counterparty's credit ratings issued by Standard & Poor's Ratings Services, or S&P, Moody's Investors Service Inc., or Moody's, and Fitch Ratings Ltd, or Fitch.
[3]	Commercial Operation Date.
[4]	As of December 31, 2019.
[5]	Including the acquisition of ATN Expansion 1 & 2.
[6]	Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%.
[7]	Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%.
[8]	Algerian Energy Company, SPA owns 49% of Tenes.
[9]	On September 30, 2013, Liberty Interactive Corporation agreed to invest $300 million in Class A shares of ASO Holdings Company LLC, the holding company of Solana, in exchange for a share of the dividends and the taxable losses generated by Solana (Note 16).
[10]	Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3.
[11]	JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2.
[12]	Instituto para la Diversificacion y Ahorro de la Energia ("Idae"), a Spanish state owned company, holds 20% of the shares in Seville PV.
[13]	Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%).
[14]	Refers to the credit rating of the Republic of South Africa. The offtaker is Eskom, which is a state-owned utility company in South Africa.
[15]	Refers to the credit rating of Uruguay, as UTE (Administracion Nacional de Usinas y Transmisoras Electricas) is unrated.
[16]	Fondo de Inversion WEG-4 holds 65% of the shares in Chile PV I.

Financial information by segm_3

Financial information by segment, Business sectors (Details) ft³ / d in Millions	6 Months Ended
	Jun. 30, 2020ft³ / dMWPlantSolarPlatformLineWindFarmmi
United States [Member] | Renewable Energy [Member] | Solana [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant	1
Gross capacity	280
United States [Member] | Renewable Energy [Member] | Mojave [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant	1
Gross capacity	280
Spain [Member] | Renewable Energy [Member]
Financial information by segment [Abstract]
Number of contracted assets | SolarPlatform	8
Spain [Member] | Renewable Energy [Member] | PS10/PS20 [Member]
Financial information by segment [Abstract]
Gross capacity	31
Spain [Member] | Renewable Energy [Member] | Solacor 1 and Solacor 2 [Member]
Financial information by segment [Abstract]
Gross capacity	100
Spain [Member] | Renewable Energy [Member] | Solaben 2 and 3 [Member]
Financial information by segment [Abstract]
Gross capacity	100
Spain [Member] | Renewable Energy [Member] | Helioenergy 1 and 2 [Member]
Financial information by segment [Abstract]
Gross capacity	100
Spain [Member] | Renewable Energy [Member] | Helios 1 and 2 [Member]
Financial information by segment [Abstract]
Gross capacity	100
Spain [Member] | Renewable Energy [Member] | Solnova 1, 3 and 4 [Member]
Financial information by segment [Abstract]
Gross capacity	150
Spain [Member] | Renewable Energy [Member] | Solaben 1 and 6 [Member]
Financial information by segment [Abstract]
Gross capacity	100
Spain [Member] | Renewable Energy [Member] | Seville PV [Member]
Financial information by segment [Abstract]
Gross capacity	1
South Africa [Member] | Renewable Energy [Member] | Kaxu [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant	1
Gross capacity	100
Chile [Member] | Renewable Energy [Member] | Chile PV 1 [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant	1
Gross capacity	55
Chile [Member] | Electric Transmission Lines [Member] | Quadra 1, Quadra 2, Palmucho and Chile TL3 [Member]
Financial information by segment [Abstract]
Number of contracted assets | Line	4
Length of transmission lines | mi	137
Uruguay [Member] | Renewable Energy [Member] | Palmatir [Member]
Financial information by segment [Abstract]
Number of contracted assets | WindFarm	1
Gross capacity	50
Uruguay [Member] | Renewable Energy [Member] | Cadonal [Member]
Financial information by segment [Abstract]
Number of contracted assets | WindFarm	1
Gross capacity	50
Uruguay [Member] | Renewable Energy [Member] | Melowind [Member]
Financial information by segment [Abstract]
Number of contracted assets | WindFarm	1
Gross capacity	50
Mexico [Member] | Efficient Natural Gas [Member] | ACT [Member]
Financial information by segment [Abstract]
Gross capacity	300
Term of take-or-pay contract	20 years
Mexico [Member] | Efficient Natural Gas [Member] | Monterrey [Member]
Financial information by segment [Abstract]
Gross capacity	142
Installed capacity	130
Battery capacity	12
Peru [Member] | Renewable Energy [Member]
Financial information by segment [Abstract]
Gross capacity	4
Peru [Member] | Electric Transmission Lines [Member] | ATN, ATS and ATN2 [Member]
Financial information by segment [Abstract]
Number of contracted assets | Line	3
Length of transmission lines | mi	1,029
Algeria [Member] | Water [Member] | Honaine, Skikda And Tenes [Member]
Financial information by segment [Abstract]
Number of contracted assets | Plant	3
Aggregate capacity | ft³ / d	17.5

Financial information by segm_4

Financial information by segment, Revenues and Adjusted EBITDA (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)Customer	Jun. 30, 2019USD ($)Customer
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	4	3
Revenue	$ 465,747	$ 504,790
Adjusted EBITDA	$ 372,557	$ 406,398
Renewable Energy [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	3	2
Revenue	$ 344,674	$ 380,086
Adjusted EBITDA	$ 274,761	$ 301,395
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	1	1
Revenue	$ 52,032	$ 61,698
Adjusted EBITDA	45,877	54,302
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Revenue	53,395	51,098
Adjusted EBITDA	43,216	43,585
Water [Member]
Financial information by segment [Abstract]
Revenue	15,646	11,908
Adjusted EBITDA	8,703	7,116
North America [Member]
Financial information by segment [Abstract]
Revenue	157,932	164,536
Adjusted EBITDA	139,273	147,162
South America [Member]
Financial information by segment [Abstract]
Revenue	75,029	69,090
Adjusted EBITDA	59,803	57,464
EMEA [Member]
Financial information by segment [Abstract]
Revenue	232,786	271,164
Adjusted EBITDA	$ 173,481	$ 201,772

Financial information by segm_5

Financial information by segment, Reconciliation of segment Adjusted EBITDA (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Financial information by segment [Abstract]
Profit/(Loss) attributable to the Company	$ 28,171	$ (16,956)
(Loss)/Profit attributable to non-controlling interests	1,979	5,791
Income tax	3,471	27,040
Share of (profits)/losses of associates	(1,591)	(3,352)
Financial expense, net	202,797	209,900
Depreciation, amortization, and impairment charges	194,073	150,063
Total segment Adjusted EBITDA	(372,557)	(406,398)
Reconciling Item [Member]
Financial information by segment [Abstract]
Profit/(Loss) attributable to the Company	(28,171)	16,956
(Loss)/Profit attributable to non-controlling interests	1,979	5,791
Income tax	3,471	27,040
Share of (profits)/losses of associates	(1,591)	(3,352)
Financial expense, net	202,797	209,900
Depreciation, amortization, and impairment charges	194,073	150,063
Total segment Adjusted EBITDA	$ 372,557	$ 406,398

Financial information by segm_6

Financial information by segment, Assets and liabilities by geography (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Assets allocated [Abstract]
Contracted concessional assets	$ 8,034,890	$ 8,161,129
Investments carried under the equity method	126,613	139,925
Current financial investments	196,732	218,577
Cash and cash equivalents (project companies)	788,769	562,795	$ 576,066	$ 631,542
Total assets	9,766,946	9,659,815
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,007,533	4,852,348
Grants and other liabilities	1,602,155	1,641,752
Long-term and short-term corporate debt	836,973	723,791
Total liabilities	8,209,827	7,944,959
Equity	1,557,119	1,714,856	$ 1,741,255	$ 1,756,112
Total liabilities and equity	9,766,946	9,659,815
North America [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,189,576	3,299,198
Investments carried under the equity method	79,187	90,847
Current financial investments	118,563	159,267
Cash and cash equivalents (project companies)	193,323	181,458
Total assets	3,580,649	3,730,771
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,657,615	1,676,251
Grants and other liabilities	1,477	1,490,679
Total liabilities	3,134,174	3,166,930
South America [Member]
Assets allocated [Abstract]
Contracted concessional assets	1,221,048	1,186,552
Investments carried under the equity method	0	0
Current financial investments	27,951	29,190
Cash and cash equivalents (project companies)	78,226	80,909
Total assets	1,327,225	1,296,652
Liabilities allocated [Abstract]
Long-term and short-term project debt	927,322	884,835
Grants and other liabilities	11,558	12,864
Total liabilities	938,880	897,699
EMEA [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,624,266	3,675,379
Investments carried under the equity method	47,425	49,078
Current financial investments	40,788	20,673
Cash and cash equivalents (project companies)	238,058	234,097
Total assets	3,950,538	3,979,227
Liabilities allocated [Abstract]
Long-term and short-term project debt	2,422,596	2,291,262
Grants and other liabilities	114,037	138,209
Total liabilities	2,536,633	2,429,471
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	8,034,890	8,161,129
Investments carried under the equity method	126,613	139,925
Current financial investments	187,302	209,131
Cash and cash equivalents (project companies)	509,607	496,464
Total assets	8,858,412	9,006,649
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,007,533	4,852,348
Grants and other liabilities	1,602,155	1,641,752
Total liabilities	6,609,688	6,494,100
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	231,374	239,553
Other current assets (including cash and cash equivalents at holding company level)	677,160	413,613
Total assets	908,534	653,166
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	836,973	723,791
Other non-current liabilities	603,324	564,855
Other current liabilities	159,842	162,213
Total liabilities	1,600,139	1,450,859
Equity	1,557,119	1,714,856
Total liabilities and equity	$ 3,157,259	$ 3,165,715

Financial information by segm_7

Financial information by segment, Assets and liabilities by business sector (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Assets allocated [Abstract]
Contracted concessional assets	$ 8,034,890	$ 8,161,129
Investments carried under the equity method	126,613	139,925
Current financial investments	196,732	218,577
Cash and cash equivalents (project companies)	788,769	562,795	$ 576,066	$ 631,542
Total assets	9,766,946	9,659,815
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,007,533	4,852,348
Grants and other liabilities	1,602,155	1,641,752
Long-term and short-term corporate debt	836,973	723,791
Total liabilities	8,209,827	7,944,959
Equity	1,557,119	1,714,856	$ 1,741,255	$ 1,756,112
Total liabilities and equity	9,766,946	9,659,815
Renewable Energy [Member]
Assets allocated [Abstract]
Contracted concessional assets	6,490,467	6,644,024
Investments carried under the equity method	64,115	77,549
Current financial investments	17,049	13,798
Cash and cash equivalents (project companies)	406,392	421,198
Total assets	6,978,023	7,156,568
Liabilities allocated [Abstract]
Long-term and short-term project debt	3,731,485	3,658,507
Grants and other liabilities	1,594,452	1,634,361
Total liabilities	5,325,937	5,292,868
Efficient Natural Gas [Member]
Assets allocated [Abstract]
Contracted concessional assets	515,445	559,069
Investments carried under the equity method	17,716	17,154
Current financial investments	103,640	148,723
Cash and cash equivalents (project companies)	31,569	11,850
Total assets	668,370	736,796
Liabilities allocated [Abstract]
Long-term and short-term project debt	516,805	529,350
Grants and other liabilities	83	146
Total liabilities	516,888	529,495
Electric Transmission Lines [Member]
Assets allocated [Abstract]
Contracted concessional assets	854,401	872,757
Investments carried under the equity method	46	0
Current financial investments	27,951	28,237
Cash and cash equivalents (project companies)	47,212	53,868
Total assets	929,610	954,862
Liabilities allocated [Abstract]
Long-term and short-term project debt	636,140	640,160
Grants and other liabilities	6,251	6,517
Total liabilities	642,391	646,677
Water [Member]
Assets allocated [Abstract]
Contracted concessional assets	174,577	85,280
Investments carried under the equity method	44,736	45,222
Current financial investments	38,662	18,373
Cash and cash equivalents (project companies)	24,434	9,548
Total assets	282,409	158,423
Liabilities allocated [Abstract]
Long-term and short-term project debt	123,103	24,331
Grants and other liabilities	1,369	728
Total liabilities	124,472	25,059
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	8,034,890	8,161,129
Investments carried under the equity method	126,613	139,925
Current financial investments	187,302	209,131
Cash and cash equivalents (project companies)	509,607	496,464
Total assets	8,858,412	9,006,649
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,007,533	4,852,348
Grants and other liabilities	1,602,155	1,641,752
Total liabilities	6,609,688	6,494,100
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	231,374	239,553
Other current assets (including cash and cash equivalents at holding company level)	677,160	413,613
Total assets	908,534	653,166
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	836,973	723,791
Other non-current liabilities	603,324	564,855
Other current liabilities	159,842	162,213
Total liabilities	1,600,139	1,450,859
Equity	1,557,119	1,714,856
Total liabilities and equity	$ 3,157,259	$ 3,165,715

Financial information by segm_8

Financial information by segment, Depreciation, amortization and impairment charges recognized (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (194,073)	$ (150,063)
North America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(95,981)	(53,013)
South America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(27,666)	(22,859)
EMEA [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(70,426)	(74,191)
Renewable Energy [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(140,806)	(142,895)
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(35,697)	5,425
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(16,961)	(12,593)
Water [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (609)	$ 0

Changes in the scope of the c_3

Changes in the scope of the consolidated condensed interim financial statements, 2020 (Details) $ in Thousands	Apr. 03, 2020USD ($)MW	Jun. 30, 2020USD ($)	May 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 29, 2019USD ($)
Asset Acquisition [Abstract]
Concessional assets		$ 162,000
Non-current project debt		(4,194,978)		$ (4,069,909)
Current project debt		(812,555)		(782,439)
Chile PV I [Member] | Renewable Energy [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Percentage interest acquired	35.00%
Total investment	$ 4,000
Gross capacity | MW	55
Percentage of non-controlling interests	65.00%
Asset Acquisition [Member]
Asset Acquisition [Abstract]
Concessional assets		162,489		28,738
Other non-current assets		931		25,342
Cash & cash equivalents		17,646
Other current assets		29,998		1,503
Non-current project debt		(150,087)
Current project debt		(8,357)
Other current and non-current liabilities		(4,378)		(1,512)
Non-controlling interests		(25,632)		(92,303)
Asset acquisition - purchase price		(22,610)		(73,126)
Net result of the asset acquisition		$ 0		$ 0
Befesa Agua Tenes, S.L.U. [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Percentage interest acquired			51.00%
Total investment			$ 19,000
Asset Acquisition [Abstract]
Asset acquisition - purchase price					$ (19,900)

Changes in the scope of the c_4

Changes in the scope of the consolidated condensed interim financial statements, 2019 (Details) $ in Thousands	Aug. 02, 2019USD ($)MW	May 24, 2019USD ($)MW	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Oct. 22, 2019USD ($)
Changes in the scope of the consolidated financial statements [Abstract]
Investments carried under the equity method			$ 126,613	$ 139,925
Asset Acquisition [Abstract]
Concessional assets (Note 6)			162,000
Asset Acquisition [Member]
Asset Acquisition [Abstract]
Concessional assets (Note 6)			162,489	28,738
Investments carried under the equity method (Note 7)				113,897
Other non-current assets			931	25,342
Current assets			29,998	1,503
Deferred tax liabilities				(2,539)
Other current and non-current liabilities			(4,378)	(1,512)
Non-controlling interests			(25,632)	(92,303)
Asset acquisition - purchase price			(22,610)	(73,126)
Net result of the asset acquisition			$ 0	$ 0
Amherst Island [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Gross capacity | MW		75
Investments carried under the equity method		$ 4,900
Total investment		97,200
Amherst Island [Member] | Algonquin [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Investments carried under the equity method		$ 92,300
Monterrey [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Gross capacity | MW	142
Investments carried under the equity method	$ 17,000
Percentage interest acquired	30.00%
Total investment	$ 42,000
ASI Ops [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Investments carried under the equity method	$ 6,000
Percentage interest acquired	100.00%
Total investment	$ 6,000
ATN2 [Member]
Changes in the scope of the consolidated financial statements [Abstract]
Investments carried under the equity method					$ 20,000

Contracted concessional asset_2

Contracted concessional assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Contracted Concessional Assets [Abstract]
Contracted concessional assets	$ 8,034,890		$ 8,161,129
Amount of increase in the contracted concessional assets cost	162,000
Impairment loss on contracted concessional financial assets	0	$ 0
Impairment provision based on expected credit losses on contracted concessional financial assets	41,000
Reversal of impairment losses		$ 8,000
Contracted Concessional Assets [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional financial assets	862,081		819,146
Cost [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	10,435,825		10,384,597
Amortization and Impairment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	$ (2,400,935)		$ (2,223,468)

Investments carried under the_3

Investments carried under the equity method (Details) - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2020	Dec. 31, 2019
Investments in associates [Abstract]
Investment under the equity method		$ 126,613	$ 139,925
Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest		50.00%
Windlectric Inc. [Member]
Investments in associates [Abstract]
Ownership interest		100.00%
Arroyo Netherlands II B.V [Member]
Investments in associates [Abstract]
Ownership interest		30.00%
Ownership interest		100.00%
Evacuacion Valdecaballeros, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method		$ 1,005	2,348
Myah Bahr Honaine, S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method	[1]	44,736	45,222
Pectonex, R.F. Proprietary Limited [Member]
Investments in associates [Abstract]
Investment under the equity method		1,588	1,391
ABY Infraestructuras, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method		15	11
Ca Ku A1, S.A.P.I de CV (PTS) [Member]
Investments in associates [Abstract]
Investment under the equity method		46	0
Evacuacion Villanueva del Rey, S.L [Member]
Investments in associates [Abstract]
Investment under the equity method		0	0
Windlectric Inc. [Member]
Investments in associates [Abstract]
Investment under the equity method	[2]	61,426	73,693
Pemcorp SAPI de CV [Member]
Investments in associates [Abstract]
Investment under the equity method	[3]	17,716	17,179
Other Renewable Energy Joint Ventures [Member]
Investments in associates [Abstract]
Investment under the equity method	[4]	$ 81	$ 81
[1]	Myah Bahr Honaine, S.P.A., the project entity, is 51% owned by Geida Tlemcen, S.L. which is accounted for using the equity method in these consolidated condensed interim financial statements. Geida Tlemcen, S.L. is 50% owned by Atlantica.
[2]	Windlectric Inc., the project entity, is owned 100% by Amherst Island Partnership which is accounted for under the equity method (Note 5).
[3]	Pemcorp SAPI de CV, Monterrey's project entity, is 100% owned by Arroyo Netherlands II B.V. which is accounted for under the equity method in these consolidated condensed interim financial statements (Note 5). Arroyo Netherlands II B.V. is 30% owned by Atlantica.
[4]	Other renewable energy joint ventures correspond to investments made in the following entities located in Colombia: AC Renovables Sol 1 SAS Esp, PA Renovables Sol 1 SAS Esp, SJ Renovables Sun 1 SAS Esp and SJ Renovables Wind 1 SAS Esp.

Financial investments (Details)

Financial investments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Financial investments [Abstract]
Fair Value through OCI (Investment in Ten West link)	$ 11,189	$ 9,874
Fair Value through Profit and Loss (Investment in Rioglass)	4,717	7,000
Derivative assets	1,972	3,182
Other receivable accounts at amortized cost	60,893	71,531
Total non-current financial investments	78,771	91,587
Contracted concessional financial assets	171,176	160,624
Derivative assets	2,032	2,048
Other receivable accounts at amortized cost	23,524	55,905
Total current financial investments	$ 196,732	$ 218,577

Financial investments, Restruct

Financial investments, Restructuring agreement of Abengoa (Details)	6 Months Ended
	Jun. 30, 2020mi
Ten West Link [Member]
Restructuring Agreement [Abstract]
Percentage interest acquired	12.50%
Length of transmission lines	114
Rioglass [Member]
Restructuring Agreement [Abstract]
Percentage interest acquired	15.12%

Derivative financial instrume_3

Derivative financial instruments (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Breakdown of fair value amount of derivative financial instruments [Abstract]
Loss on cash flow hedges	$ 30,043	$ 29,320
Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	4,004		$ 5,230
Liabilities	$ 340,507		298,744
Interest Rate Derivatives [Member] | Euros [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Percent of notional amount of debt hedged in next 12 months	100.00%
Percentage of notional amount of debt hedged in year two	75.00%
Interest Rate Derivatives [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	$ 1,454		1,619
Liabilities	340,507		298,744
Loss on cash flow hedges	(30,000)	$ (29,300)
After-tax result accumulated in equity	46,800		73,800
Foreign Exchange Derivative Instruments [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	2,550		3,610
Liabilities	$ 0		$ 0

Related parties (Details)

Related parties (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Details of Balances [Abstract]
Total non-current payables with related parties	$ 14,102		$ 17,115
Transactions With Related Party [Abstract]
Financial income	5,673	$ 517
Financial expenses	(210,113)	(210,532)
Kaxu, Solaben 2&3 and Solacor 1&2 [Member]
Details of Balances [Abstract]
Total current payables with related parties	29,700		35,600
Algonquin [Member]
Details of Balances [Abstract]
Total current payables with related parties	4,800		5,400
Amherst Island Partnership [Member]
Details of Balances [Abstract]
Compensation received in lieu of dividends	4,900		5,500
Arroyo Netherlands II B.V [Member]
Details of Balances [Abstract]
Total current receivables with related parties	2,500		4,000
Related Parties [Member]
Details of Balances [Abstract]
Total current receivables with related parties	10,368		13,350
Total non-current receivables with related parties	21,057		21,355
Total current payables with related parties	21,013		23,979
Total non-current payables with related parties	14,102		17,115
Related Parties [Member] | Credit Payables [Member]
Details of Balances [Abstract]
Total current payables with related parties	21,013		23,979
Total non-current payables with related parties	14,102		17,115
Related Parties [Member] | Credit Receivables [Member]
Details of Balances [Abstract]
Total current receivables with related parties	10,368		13,350
Total non-current receivables with related parties	21,057		$ 21,355
Subsidiaries [Member]
Transactions With Related Party [Abstract]
Financial income	782	12
Financial expenses	$ (84)	$ (104)

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Trade and other receivables [Abstract]
Trade receivables	$ 276,433	$ 242,008
Tax receivables	43,032	50,901
Prepayments	30,527	5,150
Other accounts receivable	16,188	19,508
Trade and other receivables	$ 366,180	$ 317,568

Equity (Details)

Equity (Details)	May 06, 2020USD ($)$ / shares	Feb. 26, 2020USD ($)$ / shares	May 31, 2019shares	May 22, 2019USD ($)shares	Jun. 30, 2020USD ($)Vote$ / sharesshares	Dec. 31, 2018	Dec. 31, 2019USD ($)
Equity [Abstract]
Share capital | $					$ 10,160,000		$ 10,160,000
Shares outstanding (in shares) | shares					101,601,662
Nominal value per share (in dollars per share) | $ / shares					$ 0.10
Voting right per share | Vote					1
Treasury shares held (in shares) | shares					0
Increase (decrease) in treasury shares (in shares) | shares					0
Fourth Quarter [Member]
Equity [Abstract]
Dividend declaration date					Feb. 26, 2020
Dividend paid date					Mar. 23, 2020
Dividend declared and paid (in dollars per share) | $ / shares		$ 0.41
Dividends paid | $		$ 41,700,000
First Quarter [Member]
Equity [Abstract]
Dividend declaration date					May 6, 2020
Dividend paid date					Jun. 15, 2020
Dividend declared and paid (in dollars per share) | $ / shares	$ 0.41
Dividends paid | $	$ 41,700,000
Algonquin [Member]
Equity [Abstract]
Share capital | $				$ 30,000,000
Shares outstanding (in shares) | shares			2,000,000	1,384,402
Ownership interest			44.20%	42.27%	44.20%
Abengoa [Member]
Equity [Abstract]
Ownership interest						41.47%

Corporate debt, Breakdown of co

Corporate debt, Breakdown of corporate debt (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Corporate debt [Abstract]
Non-current	$ 813,480	$ 695,085
Current	23,493	28,706
Total Corporate Debt	$ 836,973	$ 723,791

Corporate debt, Repayment sched

Corporate debt, Repayment schedule (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Repayment schedule [Abstract]
Corporate debt	$ 836,973	$ 723,791
Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	23,051
Between January and June 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	442
Between July and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	25,560
2022 [Member]
Repayment schedule [Abstract]
Corporate debt	156,417
2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	631,503
2017 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	10,212
2017 Credit Facility [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	5
2017 Credit Facility [Member] | Between January and June 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | Between July and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	10,207
2017 Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0
New Revolving Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	172,267
New Revolving Credit Facility [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	497
New Revolving Credit Facility [Member] | Between January and June 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
New Revolving Credit Facility [Member] | Between July and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	15,353
New Revolving Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	156,417
New Revolving Credit Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
New Revolving Credit Facility [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
New Revolving Credit Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	309,274
Note Issuance Facility 2019 [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	36
Note Issuance Facility 2019 [Member] | Between January and June 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | Between July and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	309,238
Commercial Paper [Member]
Repayment schedule [Abstract]
Corporate debt	22,760
Commercial Paper [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	22,318
Commercial Paper [Member] | Between January and June 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	442
Commercial Paper [Member] | Between July and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member]
Repayment schedule [Abstract]
Corporate debt	322,460
2020 Green Private Placement [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	195
2020 Green Private Placement [Member] | Between January and June 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | Between July and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	$ 322,265

Corporate debt, Details of corp

Corporate debt, Details of corporate debt (Details) $ in Thousands, € in Millions

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

Apr. 30, 2019EUR (€)

Jun. 30, 2020USD ($)

Jun. 30, 2020EUR (€)

Jun. 30, 2020USD ($)

Jun. 30, 2019USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2019EUR (€)

Jun. 30, 2020EUR (€)

Mar. 31, 2020USD ($)

Mar. 31, 2020EUR (€)

Oct. 08, 2019EUR (€)

May 10, 2018USD ($)

Jul. 20, 2017USD ($)

Jul. 20, 2017EUR (€)

Feb. 10, 2017EUR (€)

Corporate debt [Abstract]

Amount drawn

$ 594,803

$ 308,981

Note Issuance Facility 2017 [Member]

Corporate debt [Abstract]

Principal amount | €

€ 275

Series 1 Notes [Member]

Corporate debt [Abstract]

Maturity date

2022

Series 2 Notes [Member]

Corporate debt [Abstract]

Maturity date

2023

Series 3 Notes [Member]

Corporate debt [Abstract]

Maturity date

2024

2017 Credit Facility [Member]

Corporate debt [Abstract]

Maturity date

December 13, 2021

Amount drawn | €

€ 9

€ 9

2017 Credit Facility [Member] | Top of Range [Member]

Corporate debt [Abstract]

Credit facility amount

$ 11,200

€ 10

2017 Credit Facility [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2.00%

2.00%

2017 Credit Facility [Member] | LIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2.00%

2.00%

New Revolving Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 425,000

$ 425,000

$ 215,000

Amount drawn

174,000

$ 84,000

New Revolving Credit Facility [Member] | Maturity December 31, 2022 [Member]

Corporate debt [Abstract]

Maturity date

December 31, 2022

Credit facility amount

387,500

$ 387,500

New Revolving Credit Facility [Member] | Maturity December 31, 2021 [Member]

Corporate debt [Abstract]

Maturity date

December 31, 2021

Credit facility amount

37,500

$ 37,500

Eurodollar Rate Loans [Member] | LIBOR [Member] | Bottom of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

1.60%

Eurodollar Rate Loans [Member] | LIBOR [Member] | Top of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2.25%

Base Rate Loans [Member] | Bottom of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

0.60%

Base Rate Loans [Member] | Top of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

1.00%

Base Rate Loans [Member] | Federal Funds Rate [Member]

Corporate debt [Abstract]

Adjustment to interest rate

0.50%

Base Rate Loans [Member] | LIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

1.00%

Letters of Credit [Member]

Corporate debt [Abstract]

Credit facility amount

$ 70,000

$ 70,000

Note Issuance Facility 2019 [Member]

Corporate debt [Abstract]

Fixed interest rate

4.24%

Maturity date

April 30, 2025

Credit facility amount | €

€ 268

Upfront fee percentage

2.00%

Interest capitalization period

2 years

Note Issuance Facility 2019 [Member] | Interest Rate Swap [Member]

Corporate debt [Abstract]

Maturity date

June 30, 2022

Note Issuance Facility 2019 [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Variable interest period

3 months

Adjustment to interest rate

4.50%

Commercial Paper [Member]

Corporate debt [Abstract]

Short term notes authorized amount | €

€ 50

Term of short term notes

2 years

2 years

Short term notes issued amount | €

€ 25

€ 20.3

Percentage average cost of issued short term notes

0.76%

2020 Green Private Placement [Member]

Corporate debt [Abstract]

Principal amount

$ 320,000

€ 290

Maturity date

June 30, 2026

Adjustment to interest rate

1.96%

1.96%

Project debt, Details of projec

Project debt, Details of project debt (Details) $ in Thousands, € in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2020USD ($)	Apr. 08, 2020EUR (€)	Dec. 31, 2019USD ($)
Project debt [Abstract]
Cash held to satisfy non-recourse debt agreements	$ 323,000	$ 323,000		$ 339,000
Non-current	4,194,978	4,194,978		4,069,909
Current	812,555	812,555		782,439
Total Project debt	5,007,533	5,007,533		4,852,348
Investment under the equity method	126,613	126,613		$ 139,925
Non-monetary finance income	3,800	$ 3,800
Default period of PPA		180 days
Green Project Finance [Member]
Project debt [Abstract]
Investment under the equity method | €			€ 140
Chile PV 1 and Tenes [Member]
Project debt [Abstract]
Acquisition purchase price	$ 158,000	$ 158,000

Project debt, Repayment schedul

Project debt, Repayment schedule (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Repayment schedule [Abstract]
Project debt	$ 5,007,533	$ 4,852,348
Remainder of 2020 [Member]
Repayment schedule [Abstract]
Payment of interests accrued	17,981
Nominal repayment	181,726
Between January and June 2021 [Member]
Repayment schedule [Abstract]
Project debt	96,059
Between July and December 2021 [Member]
Repayment schedule [Abstract]
Project debt	170,270
2022 [Member]
Repayment schedule [Abstract]
Project debt	312,098
2023 [Member]
Repayment schedule [Abstract]
Project debt	335,406
2024 [Member]
Repayment schedule [Abstract]
Project debt	348,898
Subsequent Years [Member]
Repayment schedule [Abstract]
Project debt	$ 3,545,095

Grants and other liabilities (D

Grants and other liabilities (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)Type	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Oct. 02, 2013USD ($)
Grants and other liabilities [Abstract]
Grants	$ 1,058,053		$ 1,087,553
Other Liabilities	544,102		554,199
Grant and other non-current liabilities	$ 1,602,155		1,641,752
Number of grant types | Type	2
Income from grants	$ 29,503	$ 29,578
Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Income from grants	29,400	$ 29,500
U.S. Department of Treasury [Member]
Grants and other liabilities [Abstract]
Grants	691,000		707,000
Federal Financing Bank [Member]
Grants and other liabilities [Abstract]
Grants	366,000		379,000
Liberty Interactive Corporation [Member]
Grants and other liabilities [Abstract]
Grant and other non-current liabilities	394,000		380,000
Class A membership investment				$ 300,000
Finance lease liabilities	48,600		53,800
Dismantling provision	$ 60,100		$ 59,700

Trade payables and other curr_3

Trade payables and other current liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Trade payables and other current liabilities [Abstract]
Trade accounts payable	$ 51,896	$ 52,062
Down payments from clients	555	565
Liberty (Note 16)	41,032	41,032
Other accounts payable	35,094	34,403
Total	$ 128,577	$ 128,062

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Income Tax [Abstract]
Income tax	$ 3,471	$ 27,040
Profit (loss) before income tax	$ (22,721)	$ 49,787

Financial income and expenses_2

Financial income and expenses (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019
Financial income [Abstract]
Interest income from loans and credits		$ 5,489	$ 340
Interest rates benefits derivatives: cash flow hedges		184	177
Total		5,673	517
Financial expenses [Abstract]
Expenses due to interest - Loans from credit entities		(132,221)	(130,644)
Expenses due to interest - Other debts		(39,300)	(50,387)
Interest rates losses derivatives: cash flow hedges		(38,592)	(29,501)
Total		(210,113)	(210,532)
Non-monetary financial income	$ 3,800	3,800
Other financial income / (expenses) [Abstract]
Other financial income		11,468	8,536
Other financial losses		(8,649)	(8,747)
Total		$ 2,819	$ (211)

Other operating income and ex_3

Other operating income and expenses (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Other operating income [Abstract]
Grants (Note 16)	$ 29,503	$ 29,578
Income from various services and insurance proceeds	27,733	15,330
Total	57,236	44,908
Other operating expenses [Abstract]
Raw materials and consumables used	(4,136)	(6,293)
Leases and fees	(1,285)	(945)
Operation and maintenance	(49,716)	(66,580)
Independent professional services	(19,136)	(17,604)
Supplies	(11,382)	(11,326)
Insurance	(17,973)	(12,053)
Levies and duties	(18,828)	(14,715)
Other expenses	(3,636)	(3,007)
Total	$ (126,092)	$ (132,523)

Earnings per share (Details)

Earnings per share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Earnings per share [Abstract]
Profit/ (loss) from continuing operations attributable to Atlantica.	$ (28,171)	$ 16,956
Average number of ordinary shares outstanding - basic and diluted (in shares)	101,602	100,516
Earnings per share from continuing operations - basic and diluted (in dollars per share)	$ (0.28)	$ 0.17
Earnings per share from profit/ (loss) for the period - basic and diluted (in dollars per share)	$ (0.28)	$ 0.17

Subsequent events (Details)

Subsequent events (Details) $ / shares in Units, € in Millions	Jul. 31, 2020$ / shares	Jul. 17, 2020USD ($)$ / sharesshares	Jul. 14, 2020USD ($)	Jul. 10, 2020USD ($)	Jul. 08, 2020USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jul. 29, 2020USD ($)	Jul. 14, 2020EUR (€)	Jul. 08, 2020EUR (€)	Dec. 31, 2019USD ($)
Debt [Abstract]
Proceeds from borrowings						$ 594,803,000	$ 308,981,000
Project debt						5,007,533,000					$ 4,852,348,000
Investment to acquire tax equity investor's equity interest						$ 126,613,000					$ 139,925,000
Subsequent Events [Member]
Dividends Approved [Abstract]
Dividend declaration date	Jul. 31, 2020
Dividend approved (in dollars per share) | $ / shares	$ 0.42
Dividend approved expected date to be paid	Sep. 15, 2020
Subsequent Events [Member] | Helioenergy [Member]
Debt [Abstract]
Maturity period				15 years
Fixed interest rate				3.00%
Proceeds from borrowings				$ 43,000,000
Subsequent Events [Member] | Helios [Member]
Debt [Abstract]
Maturity period			17 years
Fixed interest rate									2.00%
Proceeds from borrowings			$ 30,000,000
Project debt | €									€ 326
Outstanding project debt refinanced | €									€ 250
Subsequent Events [Member] | Solana [Member]
Debt [Abstract]
Option payment to acquire tax investor's equity interest		$ 10,000,000
Investment to acquire tax equity investor's equity interest		$ 290,000,000
Period of annual net production of asset		4 years
Period of highest annual production		5 years
Subsequent Events [Member] | Note Issuance Facility 2020 [Member]
Debt [Abstract]
Credit facility amount					$ 158,000,000					€ 140
Maturity period					7 years
Subsequent Events [Member] | Green Exchangeable Notes Due 2025 [Member]
Debt [Abstract]
Fixed interest rate		4.00%
Principal amount of notes issued		$ 100,000,000						$ 15,000,000
Maturity date		July 15, 2025
Exchange rate of notes (in shares) | shares		29.1070
Principal amount of notes for exchange rate		$ 1,000
Initial exchange price of notes (in dollars per share) | $ / shares		$ 34.36