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

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 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	Sep. 30, 2020

Consolidated condensed statemen

Consolidated condensed statements of financial position - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Non-current assets
Contracted concessional assets	$ 8,080,645	$ 8,161,129
Investments carried under the equity method	116,746	139,925
Financial investments	66,875	91,587
Deferred tax assets	147,968	147,966
Total non-current assets	8,412,234	8,540,607
Current assets
Inventories	23,170	20,268
Trade and other receivables	411,265	317,568
Financial investments	195,549	218,577
Cash and cash equivalents	788,895	562,795
Total current assets	1,418,879	1,119,208
Total assets	9,831,113	9,659,815
Equity attributable to the Company
Share capital	10,160	10,160
Parent company reserves	1,774,813	1,900,800
Other reserves	81,503	73,797
Accumulated currency translation differences	(103,590)	(90,824)
Accumulated deficit	(324,248)	(385,457)
Non-controlling interest	203,409	206,380
Total equity	1,642,047	1,714,856
Non-current liabilities
Long-term corporate debt	935,665	695,085
Long-term project debt	4,638,584	4,069,909
Grants and other liabilities	1,229,230	1,641,752
Related parties	6,499	17,115
Derivative liabilities	322,130	298,744
Deferred tax liabilities	272,484	248,996
Total non-current liabilities	7,404,592	6,971,601
Current liabilities
Short-term corporate debt	24,016	28,706
Short-term project debt	642,590	782,439
Trade payables and other current liabilities	76,107	128,062
Income and other tax payables	41,761	34,151
Total current liabilities	784,474	973,358
Total equity and liabilities	$ 9,831,113	$ 9,659,815

Consolidated condensed income s

Consolidated condensed income statements - USD ($) shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Consolidated income statements [Abstract]
Revenue	$ 768,734	$ 798,163
Other operating income	75,902	73,700
Employee benefit expenses	(37,430)	(20,277)
Depreciation, amortization, and impairment charges	(302,166)	(234,889)
Other operating expenses	(197,635)	(200,582)
Operating profit	307,405	416,115
Financial income	6,413	2,853
Financial expense	(289,439)	(310,233)
Net exchange differences	(1,482)	2,801
Other financial income/(expense), net	62,597	(58)
Financial expense, net	(221,911)	(304,637)
Share of profit/(loss) of associates carried under the equity method	(2,248)	3,881
Profit before income tax	83,246	115,359
Income tax	(25,079)	(46,979)
Profit for the period	58,167	68,380
(Loss)/Profit attributable to non-controlling interests	3,042	(7,548)
Profit for the period attributable to the Company	$ 61,209	$ 60,832
Weighted average number of ordinary shares outstanding (in shares) - basic	101,602	100,882
Weighted average number of ordinary shares outstanding (in shares) - diluted	102,499	100,882
Basic and diluted earnings per share (in dollars per share)	$ 0.60	$ 0.60

Consolidated condensed statem_2

Consolidated condensed statements of comprehensive income - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Consolidated statements of comprehensive income [Abstract]
Profit for the period	$ 58,167	$ 68,380
Items that may be subject to transfer to income statement
Change in fair value of cash flow hedges	(33,159)	(119,338)
Currency translation differences	(18,884)	(43,613)
Tax effect	7,858	29,060
Net income/(expenses) recognized directly in equity	(44,185)	(133,891)
Cash flow hedges	43,792	41,062
Tax effect	(10,948)	(10,266)
Transfers to income statement	32,844	30,796
Other comprehensive income/(loss)	(11,341)	(103,095)
Total comprehensive income/(loss) for the period	46,826	(34,715)
Total comprehensive (income)/loss attributable to non-controlling interest	9,323	(1,683)
Total comprehensive income/(loss) attributable to the Company	$ 56,149	$ (36,398)

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]	Accumulated Deficit [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 for the nine -month period after taxes	68,380	60,832	0	0	0	60,832	0	7,548
Change in fair value of cash flow hedges	(78,276)	(76,290)	0	0	(77,972)	1,682	0	(1,986)
Currency translation differences	(43,613)	(39,738)	0	0	0	0	(39,738)	(3,875)
Tax effect	18,794	18,798	0	0	18,798	0	0	(4)
Other comprehensive income/(loss)	(103,095)	(97,230)	0	0	(59,174)	1,682	(39,738)	(5,865)
Total comprehensive income/(loss) for the period	(34,715)	(36,398)	0	0	(59,174)	62,514	(39,738)	1,683
Capital reduction	(2,688)	0	0	0	0	0	0	(2,688)
Capital increase (Note 13)	30,000	30,000	138	29,862	0	0	0	0
Changes in the scope (Note 7)	92,303	0	0	0	0	0	0	92,303
Dividend distribution (declared)	(143,967)	(117,345)	0	(117,345)	0	0	0	(26,622)
Balance, end of period at Sep. 30, 2019	1,697,045	1,493,641	10,160	1,942,457	35,837	(386,760)	(108,053)	203,404
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 for the nine -month period after taxes	58,167	61,209	0	0	0	61,209	0	(3,042)
Change in fair value of cash flow hedges	10,633	10,850	0	0	10,850	0	0	(217)
Currency translation differences	(18,884)	(12,766)	0	0	0	0	(12,766)	(6,118)
Tax effect	(3,090)	(3,144)	0	0	(3,144)	0	0	54
Other comprehensive income/(loss)	(11,341)	(5,060)	0	0	7,706	0	(12,766)	(6,281)
Total comprehensive income/(loss) for the period	46,826	56,149	0	0	7,706	61,209	(12,766)	(9,323)
Changes in the scope (Note 7)	25,079	0	0	0	0	0	0	25,079
Dividend distribution (declared)	(144,714)	(125,987)	0	(125,987)	0	0	0	(18,727)
Balance, end of period at Sep. 30, 2020	$ 1,642,047	$ 1,438,638	$ 10,160	$ 1,774,813	$ 81,503	$ (324,248)	$ (103,590)	$ 203,409

Consolidated condensed cash flo

Consolidated condensed cash flows statements - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019
Consolidated cash flows statements [Abstract]
Profit for the period		$ 58,167	$ 68,380
Financial expense and non-monetary adjustments		536,579	552,775
II. Profit for the period adjusted by financial expense and non-monetary adjustments		594,746	621,155
III. Variations in working capital		(128,926)	(132,051)
Net interest and income tax paid		(162,578)	(167,668)
A. Net cash provided by operating activities		303,242	321,436
Investments in contracted concessional assets	[1]	3,819	14,704
Other non-current assets/liabilities		(14,387)	(35,974)
Acquisitions and other financial instruments		8,943	(153,176)
Dividends received from entities under the equity method		20,140	26,945
B. Net cash provided by/(used in) investing activities		18,515	(147,501)
Proceeds from Project & Corporate debt		1,277,596	326,591
Repayment of Project & Corporate debt		(959,566)	(456,020)
Dividends paid to Company's shareholders		(125,986)	(117,346)
Dividends paid to non-controlling interest		(20,994)	(24,082)
Purchase of Liberty's equity interests in Solana (Note 16)		(266,849)	0
Proceeds for capital increase		0	30,000
Proceeds from non-controlling interest		0	92,303
C. Net cash provided by/(used in) financing activities		(95,799)	(148,554)
Net increase/(decrease) in cash and cash equivalents		225,958	25,381
Cash and cash equivalents at beginning of the period		562,795	631,542
Translation differences in cash or cash equivalent		142	(15,195)
Cash and cash equivalents at end of the period		$ 788,895	$ 641,728
[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	9 Months Ended
	Sep. 30, 2020	Sep. 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	9 Months Ended
	Sep. 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”) 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 41.5% and the difference between Algonquin´s ownership and 41.5% will 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: - 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. During the nine-month period ended September 30, 2020, the Company completed the following acquisitions: - 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 a 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 Company’s initial contribution was approximately $4 million. - 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 advance payment of $19.9 million. Closing of the acquisition was subject to conditions precedent which were not fulfilled. In accordance with the terms of the share purchase agreement, the advance 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 to be received from the asset. In October 2019, the Company received a first payment of $7.8 million through the cash sweep mechanism. 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. The aggregate amount owed at that date, including interest accrued, was $14.0 million. This new loan agreement is expected to be reimbursed by Befesa Agua Tenes, together with 12% per annum interest, through a full cash-sweep of all the dividends to be received from the Tenes asset. The new agreement signed with Abengoa provides Atlantica with a majority at the board of directors of Befesa Agua Tenes together with a series of decision rights at the Tenes level, and a call option over the shares of Befesa Agua Tenes at a call price of $1, among others. - On August 17, 2020, the Company closed the acquisition of Liberty’s equity interest in Solana. Liberty was the tax equity investor in the Solana project. Total equity investment is expected to be approximately $290 million of which $272 million has already been paid. Total price includes a deferred payment and a performance earn-out based on the average annual net production of the asset in the four calendar years with the highest annual net production during the five calendar years of 2020 through 2024. The following table provides an overview of the main assets the Company owned or had an interest in as of September 30, 2020: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Left (14) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW A-/A2/A- 2013 24 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/WR/BB 2014 20 Chile PV I Renewable (Solar) 35% (8) Chile USD 55 MW N/A 2016 N/A Solaben 2 & 3 Renewable (Solar) 70% (1) Spain Euro 2x50 MW A/Baa1/A- 2012 18/17 Solacor 1 & 2 Renewable (Solar) 87% (2) 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 Seville PV Renewable (Solar) 80% (6) Spain Euro 1 MW A/Baa1/A- 2006 16 Kaxu Renewable (Solar) 51% (3) South Africa Rand 100 MW BB-/Ba1/ BB (11) 2015 15 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 14 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 15 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 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 (13) 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% (4) Algeria USD 3.5 M ft3/day Not rated 2009 14 Honaine Water 25.5% (5) Algeria USD 7 M ft3/ day Not rated 2012 18 Tenes Water 51% (7) Algeria USD 7 M ft3/ day Not rated 2015 20 (1) Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3. (2) JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2. (3) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%). (4) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%. (5) Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. (6) Instituto para la Diversificación y Ahorro de la Energía (“Idae”), a Spanish state owned company, holds 20% of the shares in Seville PV. (7) Algerian Energy Company, SPA owns 49% of Tenes. (8) 65% of the shares in Chile PV I is held by a renewable energy platform in Chile. (9) Certain contracts denominated in U.S. dollars are payable in local currency. (10) 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. (11) 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. (12) Refers to the credit rating of Uruguay, as UTE (Administración Nacional de Usinas y Transmisoras Eléctricas) is unrated. (13) Including the acquisition of ATN Expansion 1 & 2. (14) 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 with respect to its Kaxu project financing arrangement which waived any potential cross-defaults with Abengoa up to that date, but the waiver did not cover potential future cross-default events. The restructuring process and the pre-insolvency filing by the individual company Abengoa S.A. in August 2020 represent a theoretical event of default under the Kaxu project finance agreement. Although the Company does not expect the acceleration of debt to be declared by the credit entities, Kaxu did not have contractually as of September 30, 2020 what International Accounting Standards define as an unconditional right to defer the settlement of the debt for at least twelve months after that date, as the cross-default provisions make that right not unconditional. Thus, the total debt of Kaxu, which amounts to $324 million as of September 30, 2020, has been presented as current in these consolidated financial statements in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”. The Company is currently negotiating with the creditors a waiver and/or contract modifications in this regard. Outbreak of 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 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: - 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 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 revenue 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 measures. In May 2020, the Company started to re-open certain offices at partial capacity and under strict safety measures and since then has decided to close certain offices again, based on health indicators in each region. 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. COVID-19 did not have any material impact on these condensed interim financial statements.

Basis of preparation

Basis of preparation	9 Months Ended
	Sep. 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 nine-month period ended September 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 November 4, 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: - IAS 1 (Amendment). Classification of liabilities. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 37. Amendments regarding the costs to include when assessing whether a contract is onerous. 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 4, IFRS 7, IFRS 16, IFRS 9 and IAS 39. Amendments regarding replacement issues in the context of the IBOR reform. This amendment is mandatory for annual periods beginning on or after January 1, 2021 under IFRS-IASB. - 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 contracted concessional assets. • Assessment of control. • Derivative financial instruments and fair value estimates. • Income taxes and recoverable amount of deferred tax assets. 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. The Company decided to reduce the useful life of the CSP plants in Spain from 35 years to 25 years after COD with effective date September 1 st

Financial risk management

Financial risk management	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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 September 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 revenue 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 revenue 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 nine-month periods ended September 30, 2020 and September 30, 2019, Atlantica had four customers with revenue representing more than 10% of the total revenue, three in the renewable energy and one in the efficient natural gas business sectors. a) The following tables show Revenue and Adjusted EBITDA by operating segments and business sectors for the nine-month periods ended September 30, 2020 and 2019: Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Geography 2020 2019 2020 2019 North America 267,688 273,913 233,201 254,492 South America 112,019 105,760 89,749 87,757 EMEA 389,027 418,490 286,622 308,755 Total 768,734 798,163 609,572 651,004 Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sector 2020 2019 2020 2019 Renewable energy 579,230 609,828 456,420 493,311 Efficient natural gas 80,118 92,891 72,412 81,668 Electric transmission lines 79,229 77,024 64,039 65,133 Water 30,157 18,420 16,701 10,892 Total 768,734 798,163 609,572 651,004 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2020 2019 Profit/(Loss) attributable to the Company $ 61,209 60,832 (Loss)/Profit attributable to non-controlling interests (3,042 ) 7,548 Income tax 25,079 46,979 Share of (profits)/losses of associates 2,248 (3,881 ) Financial expense, net 221,911 304,637 Depreciation, amortization, and impairment charges 302,166 234,889 Total segment Adjusted EBITDA $ 609,572 651,004 b) The assets and liabilities by operating segments (and business sector) as of September 30, 2020 and December 31, 2019 are as follows: Assets and liabilities by geography as of September 30, 2020: North America South America EMEA Balance as of September 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 3,112,095 1,223,888 3,744,662 8,080,645 Investments carried under the equity method 79,959 - 39,787 116,746 Current financial investments 125,821 27,637 41,202 194,660 Cash and cash equivalents (project companies) 230,616 85,003 286,362 601,980 Subtotal allocated 3,545,491 1,336,528 4,112,013 8,994,031 Unallocated assets Other non-current assets 214,843 Other current assets (including cash and cash equivalents at holding company level) 622,239 Subtotal unallocated 837,082 Total assets 9,831,113 North America South America EMEA Balance as of September 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,669,969 919,248 2,691,957 5,281,174 Grants and other liabilities 1,088,322 11,404 129,504 1,229,230 Subtotal allocated 2,758,291 930,652 2,821,461 6,510,404 Unallocated liabilities Long-term and short-term corporate debt 959,681 Other non-current liabilities 601,113 Other current liabilities 117,868 Subtotal unallocated 1,678,662 Total liabilities 8,189,066 Equity unallocated 1,642,047 Total liabilities and equity unallocated 3,320,709 Total liabilities and equity 9,831,113 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 September 30, 2020: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 6,538,840 514,998 848,749 178,058 8,080,645 Investments carried under the equity method 63,302 16,379 - 37,065 116,746 Current financial investments 2,068 123,836 27,619 41,138 194,660 Cash and cash equivalents (project companies) 489,896 30,072 63,241 18,771 601,980 Subtotal allocated 7,094,106 685,285 939,609 275,032 8,994,031 Unallocated assets Other non-current assets 214,843 Other current assets (including cash and cash equivalents at holding company level) 622,239 Subtotal unallocated 837,082 Total assets 9,831,113 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 4,007,975 510,587 642,519 120,093 5,281,174 Grants and other liabilities 1,221,684 82 6,108 1,356 1,229,230 Subtotal allocated 5,229,659 510,669 648,627 121,449 6,510,404 Unallocated liabilities Long-term and short-term corporate debt 959,681 Other non-current liabilities 601,113 Other current liabilities 117,868 Subtotal unallocated 1,678,662 Total liabilities 8,189,066 Equity unallocated 1,642,047 Total liabilities and equity unallocated 3,320,709 Total liabilities and equity 9,831,113 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 nine-month periods ended September 30, 2020 and 2019 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2020 2019 ($ in thousands) North America (162,803 ) (88,647 ) South America (26,624 ) (35,553 ) EMEA (112,739 ) (110,689 ) Total (302,166 ) (234,889 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2020 2019 ($ in thousands) Renewable energy (253,617 ) (215,941 ) Efficient natural gas (23,616 ) 784 Electric transmission lines (24,236 ) (20,093 ) Water (697 ) 361 Total (302,166 ) (234,889 )

Business combinations

Business combinations	9 Months Ended
	Sep. 30, 2020
Business combinations [Abstract]
Business combinations	Note 5. – Business combinations For the nine-month period ended September 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 which owns a 51% stake in Tenes, a water desalination plant in Algeria. On May 31, 2020, the Company also acquired a series of decision rights at the Tenes level. The total investment, in the form of a secured loan agreement to be reimbursed through a full cash-sweep of all the dividends 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 business combinations in the consolidated financial statements The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Asset Acquisition for the nine-month period ended September 30, 2020 Concessional assets 162,489 Other non-current assets 931 Cash & cash equivalents 17,646 Other current assets 29,445 Non-current Project debt (150,087 ) Current Project debt (8,357 ) Other current and non-current liabilities (4,378 ) Non-controlling interests (25,079 ) 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 September 30, 2020. The measurement period will not exceed one year from the acquisition dates. The amount of revenue contributed by the acquisitions performed during the nine-month period ended September 30, 2020 to the consolidated financial statements of the Company as of September 30, 2020 is $13.3 million, and the amount of profit after tax is $1.7 million. Had the acquisitions been consolidated from January 1, 2020, the consolidated statement of comprehensive income would have included additional revenue of $16.3 million and additional profit after tax of $2.3 million. For the year ended December 31, 2019 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 business combinations in the consolidated financial statements The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Asset Acquisition for the year ended December 31, 2019 Concessional assets 28,738 Current assets 1,503 Deferred tax liabilities (2,539 ) Other current and non-current liabilities (1,512 ) Asset acquisition - purchase price (26,190 ) Net result of the asset acquisition - The purchase price equals the fair value of the net assets acquired.

Contracted concessional assets

Contracted concessional assets	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Contracted concessional assets cost 10,576,508 10,384,597 Amortization and impairment (2,495,863 ) (2,223,468 ) Total 8,080,645 8,161,129 Contracted concessional assets include fixed assets 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 September 30, 2020, contracted concessional financial assets amount to $863.8 million ($819.1 million as of December 31, 2019). The increase in the contracted concessional assets cost is due to business combination of Tenes and Chile PV I for a total amount of $162 million (Note 5) and to the higher value of the Euro denominated assets since the exchange rate of the Euro significantly increased against the U.S. dollar since December 31, 2019, 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. Solana storage system partial write-off The availability in the storage system of Solana has been lower than expected during the nine-month period ended September 30, 2020 due to certain leaks identified in the storage system in the first quarter. The Company has a preliminary plan to replace some elements of the storage system, which have been written off in these consolidated condensed interim financial statements through profit and loss in the line “Depreciation, amortization, and impairment charges” for an estimated net book value of approximately $48 million. The exact scope and timing of the improvements and repairs are currently under review and still need to be finalized. Solana triggering event of impairment The Company identified during the third quarter of 2020 a triggering event of impairment for Solana as a result of the underperformance of the plant in terms of production. The Company therefore performed an impairment test as of September 30, 2020, which resulted in the recoverable amount (value in use) exceeding the carrying amount of the asset by 10%. To determine the value in use of the asset, a specific discount rate has been used in each year considering changes in the debt/equity leverage ratio over the useful life of this project, resulting in the use of a range of discount rates between 3.8% and 4.3%. An adverse change in the key assumptions which are individually used for the valuation would not lead to future impairment recognition; neither in case of a 5% decrease in generation over the entire remaining useful life (PPA) of the project nor in case of an increase of 50 basis points in the discount rate. Change in the useful life of the solar plants in Spain Further to the recent developments in the Energy and Climate Policy Framework adopted by Spain in 2020, the Company concluded that the expected deep transformation of the electricity sector in Spain would probably significantly reduce the market price at which the electricity is sold in the mid- to long-term. In particular, the Company believes this may impact the price captured by the Company’s solar plants in Spain after the end of the regulation in place (2035 to 2038 onwards). As a result, the price captured by the plants after 2035 to 2038 (the end of the 25 years regulatory period) would likely not be sufficient to cover operating costs. In this case, the plants would stop operating and be dismantled at that point in time. The Company believes that it is possible that long-term price evolution and technology changes could result in scenarios where the plants may continue to operate after the end of the regulatory period. Nevertheless, given the information currently available, the Company decided to reduce the useful life of the CSP plants in Spain from 35 years to 25 years after COD. This change of estimate of the useful life, effective September 1st, 2020, is accounted for as a change in accounting estimate in accordance with IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors. The main impacts recorded in these consolidated condensed interim financial statements are: - an increased amortization charge from September 1 st - an increase in the discounted value of the dismantling provision, as the dismantling of the plants would occur earlier. The provision increased by approximately $12 million as of September 30, 2020 (Note 16). In addition, reducing the useful life of the solar plants in Spain is a triggering event of impairment, given that the recoverable amount of the asset is negatively impacted if the plants stop operating in year 25 after COD. The Company therefore performed an impairment test as of September 30, 2020, which resulted in the recoverable amount (value in use) exceeding the carrying amount of the assets by 6%. To determine the value in use of the assets, a specific discount rate has been used in each year considering changes in the debt/equity leverage ratio over the useful life of these projects, resulting in the use of a range of discount rates between 3.3% and 3.8%. An adverse change in the key assumptions which are individually used for the valuation would not lead to future impairment recognition; neither in case of a 5% decrease in generation over the entire remaining useful life of the projects nor in case of an increase of 50 basis points in the discount rate. Palmatir and Cadonal impairment reversals As part of the triggering event analysis performed for Palmatir and Cadonal assets during the third quarter of 2020, the Company identified factors, such as a reduced discount rate, increasing their recoverable amount (value in use). The Company therefore performed an impairment test as of September 30, 2020, which resulted in the reversal of impairments previously recorded during the year 2016 for an amount of $15.6 million and $3.1 million in Cadonal and Palmatir, respectively, recorded within the line “Depreciation, amortization and impairment charges” of the profit and loss statement. 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 September 30, 2020, related to the obligations of Abengoa referred above, which results and amounts will depend on the occurrence of uncertain future events. 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 nine-month periods ended September 30, 2020 and 2019. The impairment provision based on the expected credit losses on contracted concessional financial assets increased by $29 million in the nine-month period ended September 30, 2020 (reversal of $3 million in the nine-month period ended September 30, 2019), primarily in ACT.

Investments carried under the e

Investments carried under the equity method	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Evacuación Valdecaballeros, S.L. 947 2,348 Myah Bahr Honaine, S.P.A.(*) 37,064 45,222 Pectonex, R.F. Proprietary Limited 1,547 1,391 ABY Infraestructuras, S.L. 21 11 Ca Ku A1, S.A.P.I. de CV (PTS) - - Evacuación Villanueva del Rey, S.L - - Windlectric Inc (**) 60,614 73,693 Pemcorp SAPI de CV (***) 16,379 17,179 Other renewable energy joint ventures (****) 174 81 Total 116,746 139,925 (*) 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. (***) 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. 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. Decrease in investments carried under the equity method as of September 30, 2020, is primarily due to distributions received from Honaine and Windlectric and to a decrease in the exchange rate of the Algerian dinar and Canadian dollar against the U.S. dollar since 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” 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.

Financial investments

Financial investments	9 Months Ended
	Sep. 30, 2020
Financial investments [Abstract]
Financial investments	Note 8. - Financial investments The detail of Non-current and Current financial investments as of September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 12,896 9,874 Fair Value through Profit and Loss (Investment in Rioglass) 2,617 7,000 Derivative assets (Note 9) 1,493 3,182 Other receivable accounts at amortized cost 49,869 71,531 Total non-current financial investments 66,875 91,587 Contracted concessional financial assets 175,042 160,624 Derivative assets (Note 9) 888 2,048 Other receivable accounts at amortized cost 19,619 55,905 Total current financial investments 195,549 218,577 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	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019 are as follows: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedges 1,270 313,416 1,619 298,744 Foreign exchange derivative instruments 1,111 - 3,610 - Notes conversion option (Note 14) - 8,714 - - Total 2,381 322,130 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 the following derivatives instruments: - 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 conversion option of notes issued in July 2020 (Note 14), which fair value is liability of $9 million as of September 30, 2020. 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 $43.8 million for the nine-month period ended September 30, 2020 (loss of $41.1 million for the nine-month period ended September 30, 2019). The after-tax results accumulated in equity in connection with derivatives designated as cash flow hedges as of September 30, 2020 and December 31, 2019 amount to a profit of $81.5 million and $73.8 million, respectively (included under the caption “Other reserves”).

Fair value of financial instrum

Fair value of financial instruments	9 Months Ended
	Sep. 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 September 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	9 Months Ended
	Sep. 30, 2020
Related parties [Abstract]
Related parties	Note 11. - Related parties Details of balances with related parties as of September 30, 2020 and December 31, 2019 are as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Credit receivables (current) 22,942 13,350 Total current receivables with related parties 22,942 13,350 Credit receivables (non-current) 6,264 21,355 Total non-current receivables with related parties 6,264 21,355 Credit payables (current) 14,238 23,979 Total current payables with related parties 14,238 23,979 Credit payables (non-current) 6,499 17,115 Total non-current payables with related parties 6,499 17,115 Current credit receivables as of September 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 7) for $17.9 million ($4.0 million as of December 31, 2019) and to a dividend to be collected from AIP for $2.0 million as of September 30, 2020 ($5.5 million as of December 31, 2019). Non-current credit receivables as of September 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 $18.7 million as of September 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 $1.9 million as of September 30, 2020 ($5.4 million as of December 31, 2019). The transactions carried out by entities included in these consolidated condensed interim financial statements with related parties not included in the consolidation perimeter of Atlantica, for the nine-month periods ended September 30, 2020 and 2019 have been as follows: For the nine-month period ended September, 2020 2019 ($ in thousands) Financial income 1,493 391 Financial expenses (119 ) (150 )

Trade and other receivables

Trade and other receivables	9 Months Ended
	Sep. 30, 2020
Trade and other receivables [Abstract]
Trade and other receivables	Note 12. - Trade and other receivables Trade and other receivables as of September 30, 2020 and December 31, 2019, consist of the following: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade receivables 322,231 242,008 Tax receivables 50,190 50,901 Prepayments 25,977 5,150 Other accounts receivable 12,867 19,508 Total 411,265 317,568 Increase in trade receivables primarily relates to seasonality of sales in some of the assets. Increase in prepayments is primarily due to the timing of payment of insurances. As of September 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	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Equity	Note 13. - Equity As of September 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 reserves as of September 30, 2020 are made up of share premium account and distributable reserves. Accumulated deficit 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 our partners in the Chilean renewable energy platform 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. On July 31, 2020, the Board of Directors declared a dividend of $0.42 per share corresponding to the second quarter of 2020. The dividend was paid on September 15, 2020 for a total amount of $42.7 million. As of September 30, 2020, there was no treasury stock and there have been no transactions with treasury stock during the nine-month period then ended.

Corporate debt

Corporate debt	9 Months Ended
	Sep. 30, 2020
Corporate debt [Abstract]
Corporate debt	Note 14. - Corporate debt The breakdown of the corporate debt as of September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 935,665 695,085 Current 24,016 28,706 Total Corporate Debt 959,681 723,791 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 $11.7 million, which is available in euros or U.S. dollars. 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 September 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. On September 30, 2020, the total amount of the Revolving Credit Facility is available. On December 31, 2019 the Company had drawn down $84 million which were repaid in the third quarter of 2020. 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 had an original maturity of twelve months and was extended for another twelve-month period on October 8, 2020. 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 September 30, 2020, the Company had €19.5 million issued and outstanding under the program at an average cost of 0.83% (€25 million as of December 31, 2019). On April 1, 2020, the Company closed the secured 2020 Green Private Placement for €290 million (approximately $340 million). The private placement accrues interest at an annual 1.96% interest, payable quarterly and has a June 2026 maturity. Net proceeds were primarily used to fully repay the Note Issuance Facility 2017. On July 8, 2020, the Company entered into a senior unsecured financing (the “Note Issuance Facility 2020”) with Lucid Agency Services Limited, as agent, and a group of funds managed by Westbourne Capital as purchasers of the notes issued thereunder for a total amount of approximately $164 million which is denominated in euros (€140 million). The Note Issuance Facility 2020 was issued on August 12, 2020, accrues interest at an annual 5.25% interest, payable quarterly and has a maturity of seven years from the closing date. On July 17, 2020, the Company issued $100 million aggregate principal amount of 4.00% convertible bonds (the “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. As per IAS 32, “Financial Instruments: Presentation”, the conversion option of the Green Exchangeable Notes is an embedded derivative classified within the line “Derivative liabilities” of these consolidated condensed interim financial statements (Note 9). It was initially valued at transaction date for $10 million, and prospective changes to its fair value are accounted for through the profit and loss statement. The principal element of the Green Exchangeable Notes, classified within the line “Corporate debt” of these consolidated condensed interim financial statements, is initially valued as the difference between the consideration received from the holders of the instrument and the value of the embedded derivative, and thereafter, at amortized cost using the effective interest method as per IFRS 9, “Financial Instruments”. The repayment schedule for the corporate debt as of September 30, 2020 is as follows: Remainder of 2020 Between January and September 2021 Between October and December 2021 2022 2023 2024 Subsequent years Total ($ in thousands) 2017 Credit Facility 5 - 10,705 - - - - 10,710 Note Issuance Facility 2019 - - - - - - 326,384 326,384 Commercial Paper 18,745 4,080 - - - - - 22,825 2020 Green Private Placement 241 - - - - - 336,521 336,762 Note Issuance Facility 2020 - - - - - - 159,933 159,933 Green Exchangeable Notes 945 - - - - - 102,122 103,067 Total 19,936 4,080 10,705 - - - 924,960 959,681 The repayment schedule for the corporate debt as of December 31, 2019 was as follows: 2020 2021 2022 2023 2024 Subsequent years Total New Revolving Credit Facility 701 - 81,164 - - - 81,865 Note Issuance Facility 2017 84 - 101,317 100,513 100,413 - 302,327 2017 Credit Facility 4 10,085 - - - - 10,089 Notes Issuance Facility 2019 - 7,938 - - - 293,655 301,593 Commercial Paper 27,917 - - - - - 27,917 Total 28,706 18,023 182,481 100,513 100,413 293,655 723,791

Project debt

Project debt	9 Months Ended
	Sep. 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. 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. Compared with corporate debt, project debt has certain key advantages, including a greater leverage and a clearly defined risk profile. This note shows the project debt linked to the contracted concessional assets included in Note 6 of these consolidated condensed interim financial statements. 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 $319 million as of September 30, 2020 ($339 million as of December 31, 2019). The breakdown of project debt for both non-current and current liabilities as of September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 4,638,584 4,069,909 Current 642,590 782,439 Total Project debt 5,281,174 4,852,348 The increase in total project debt as of September 30, 2020 is primarily due to: - business combinations, being the acquisition of Chile PV I and Tenes for a total amount of $158 million (Note 5). - a green project financing agreement entered into by Logrosán Solar Inversiones, S.A.U., the holding company of Spanish assets Solaben 1, 2, 3 and 6, closed on April 8, 2020 for a €140 million nominal amount. - a non-recourse project debt refinancing of Helioenergy assets by adding a new long dated tranche of debt from an institutional investor closed on July 10, 2020, providing with a net refinancing proceeds (net “recap”) of approximately $43 million. - a non-recourse, project debt financing closed on July 14, 2020 for approximately €326 million in relation to Helios, with institutional investors, which 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. The accumulated impact of the change in fair value of the interest rate swaps recorded in Other reserves and any difference between the nominal amount of the debt repaid and the amortized cost of the debt have been transferred to the profit and loss in line “Other financial income/(expense), net” on transaction date for a total amount of $72 million (Note 19). - the higher value of debt denominated in Euro given the increase in the exchange rate of the Euro against the U.S. dollar since December 31, 2019. 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. 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. The technical event of default under the Mojave project finance agreement, which was preventing cash distributions from Mojave to Atlantica, has been cured and the Company can make distributions from Mojave. As result, as of September 30, 2020, the Company has again an unconditional right to defer the settlement of the debt for at least twelve months, and therefore the debt previously presented as current has been reclassified as non-current in accordance with the financing agreements in these condensed interim financial statements. 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 with respect to its Kaxu project financing arrangement which waived any potential cross-defaults with Abengoa up to that date, but the waiver did not cover potential future cross-default events. The restructuring process and the pre-insolvency filing by the individual company Abengoa S.A. in August 2020 represent a theoretical event of default under the Kaxu project finance agreement. Although the Company does not expect the acceleration of debt to be declared by the credit entities, Kaxu did not have contractually as of September 30, 2020 what International Accounting Standards define as an unconditional right to defer the settlement of the debt for at least twelve months after that date, as the cross-default provisions make that right not unconditional. Thus, the total debt of Kaxu, which amounts to $324 million as of September 30, 2020, has been presented as current in these consolidated financial statements in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”. The Company is currently negotiating with the creditors a waiver and/or contract modifications in this regard. The repayment schedule for project debt in accordance with the financing arrangements and assuming there will be no acceleration of the Kaxu debt, as of September 30, 2020, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2020 Payment of interests accrued as of September 30, 2020 Nominal repayment Between January and September 2021 Between October and December 2021 2022 2023 2024 Subsequent Years Total ($ in thousands) 60,216 153,392 124,337 153,001 320,011 345,565 360,277 3,764,374 5,281,174 The repayment schedule for project debt in accordance with the financing arrangements and assuming there would be no acceleration of the Mojave debt, as of December 31, 2019, was as follows and was consistent with the projected cash flows of the related projects: 2020 2021 2022 2023 2024 Subsequent years Total Interest Repayment Nominal repayment 12,799 256,620 262,787 293,642 319,962 335,067 3,371,724 4,852,348

Grants and other liabilities

Grants and other liabilities	9 Months Ended
	Sep. 30, 2020
Grants and other liabilities [Abstract]
Grants and other liabilities	Note 16. - Grants and other liabilities Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Grants 1,043,410 1,087,553 Other Liabilities 185,820 554,199 Grant and other non-current liabilities 1,229,230 1,641,752 As of September 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 $682 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 $359 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 $44.2 million and $44.3 million for the nine-month periods ended September 30, 2020 and 2019, respectively (Note 20). Other liabilities included as of December 31, 2019, the investment from Liberty Interactive Corporation (”Liberty”) made on October 2, 2013 for an original amount of $300 million. The liability was recorded in Grants and other liabilities for a total amount of $380 million as of December 31, 2019 and its current portion was recorded in other current liabilities for $41 million (Note 17). 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. According to the stipulations of IAS 32 and in spite of the fact that the investment of Liberty was in shares, it did not qualify as equity and had been classified as a liability as of December 31, 2019. This liability had been initially valued at fair value, calculated as the present value of expected cash-flows during the useful life of the concession, and was then measured at amortized cost in accordance with the effective interest method, considering the most updated expected future cash-flows. The Company acquired on August 17, 2020 Liberty´s equity interest in Solana for a total estimated purchase price of approximately $290 million, of which $272 million have already been paid. Total price includes a deferred payment and a performance earn-out based on the average annual net production of the asset in the four calendar years with the highest annual net production during the five calendar years of 2020 through 2024. The difference between the purchase price and the carrying amount of the liability previously recorded resulted in a $145 million gain recorded within the line “Other financial income/(expense), net” in the profit and loss statement (Note 19). Additionally, other liabilities include $50.4 million of non-current finance lease liabilities and $75.6 million of dismantling provision as of September 30, 2020 ($53.8 million and $59.7 million as of December 2019, respectively). The increase in the dismantling provision since December 31, 2019 is primarily due to the reduction of the useful life of the CSP plants in Spain, effective September 1 st

Trade payables and other curren

Trade payables and other current liabilities	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019 are as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade accounts payable 45,804 52,062 Down payments from clients 473 565 Liberty (Note 16) - 41,032 Other accounts payable 29,830 34,403 Total 76,107 128,062 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	9 Months Ended
	Sep. 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 nine-month period ended September 30, 2020, income tax amounted to a $25,079 thousand expense with respect to a profit before income tax of $83,246 thousand. In the nine-month period ended September 30, 2019, income tax amounted to a $46,979 thousand expense with respect to a profit before income tax of $115,359 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	9 Months Ended
	Sep. 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 nine-month periods ended September 30, 2020 and 2019: For the nine-month period ended September 30, Financial income 2020 2019 ($ in thousands) Interest income from loans and credits 6,125 2,522 Interest rates benefits derivatives: cash flow hedges 288 331 Total 6,413 2,853 For the nine-month period ended September 30, Financial expenses 2020 2019 Expenses due to interest: ($ in thousands) - Loans from credit entities (186,769 ) (196,350 ) - Other debts (56,578 ) (69,744 ) Interest rates losses derivatives: cash flow hedges (46,092 ) (44,139 ) Total (289,439 ) (310,233 ) Financial income from loans and credits primarily includes a non-monetary financial income of $3.8 million resulting from the refinancing of the debt of Cadonal in the second quarter of 2020 (see Note 15). Interests from other debts are primarily interests on the notes issued by ATS, ATN, Solaben Luxembourg, Hypesol Solar Inversiones and Atlantica Sustainable Infrastructure Jersey, and interests related to the investment from Liberty (Note 16). Losses from interest rate derivatives designated as cash flow hedges correspond primarily to transfers from equity to financial expense when the hedged item is impacting the consolidated condensed income statement. Other net financial income and expenses The following table sets out Other net financial income and expenses for the nine-month periods ended September 30, 2020, and 2019: For the nine-month period ended September 30, Other financial income / (expenses) 2020 2019 ($ in thousands) Other financial income 162,984 11,412 Other financial losses (100,387 ) (11,470 ) Total 62,597 (58 ) Other financial income includes a gain of $145 million further to the purchase of Liberty´s equity interest in Solana (Note 16). Residual items are primarily interests on deposits and loans, including non-monetary changes to the amortized cost of such loans. Other financial losses include $72 million of financial expenses further to the refinancing of the Helios 1&2 debts (Note 15). Residual items are primarily guarantees and letters of credit, other bank fees, non-monetary changes to the fair value of derivatives for which hedge accounting is not applied and of financial instruments recorded at fair value through profit and loss, and other minor financial expenses.

Other operating income and expe

Other operating income and expenses	9 Months Ended
	Sep. 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 nine-month periods ended September 30, 2020, and 2019: Other Operating income For the nine-month period ended September 30, 2020 2019 ($ in thousands) Grants (Note 16) 44,256 44,366 Income from various services and insurance proceeds 31,646 29,334 Total 75,902 73,700 Other Operating expenses For the nine-month period ended September 30, 2020 2019 ($ in thousands) Raw materials and consumables used (4,919 ) (7,893 ) Leases and fees (2,388 ) (1,501 ) Operation and maintenance (77,133 ) (94,573 ) Independent professional services (28,509 ) (28,934 ) Supplies (20,433 ) (18,929 ) Insurance (27,990 ) (18,192 ) Levies and duties (30,523 ) (25,830 ) Other expenses (5,740 ) (4,730 ) Total (197,635 ) (200,582 )

Earnings per share

Earnings per share	9 Months Ended
	Sep. 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 for the nine-month period ended September 30, 2020 have been calculated considering the potential issuance of 3,347,305 shares on settlement of the Green Exchangeable Notes (Note 14). Diluted earnings per share equals basic earnings per share for the nine-month period ended September 30, 2019. Item For the nine-month period ended September 30, 2020 2019 ($ in thousands) Profit/ (loss) from continuing operations attributable to Atlantica. 61,209 60,832 Average number of ordinary shares outstanding (thousands) - basic 101,602 100,882 Average number of ordinary shares outstanding (thousands) - diluted 102,499 100,882 Earnings per share from continuing operations (U.S. dollar per share) - basic and diluted 0.60 0.60 Earnings per share from profit/(loss) for the period (U.S. dollar per share) - basic and diluted 0.60 0.60

Subsequent events

Subsequent events	9 Months Ended
	Sep. 30, 2020
Subsequent events [Abstract]
Subsequent events	Note 22. - Subsequent events On November 4, 2020, the Board of Directors of the Company approved a dividend of $0.42 per share, which is expected to be paid on December 15, 2020.

Basis of preparation (Policies)

Basis of preparation (Policies)	9 Months Ended
	Sep. 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 nine-month period ended September 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 November 4, 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: - IAS 1 (Amendment). Classification of liabilities. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 37. Amendments regarding the costs to include when assessing whether a contract is onerous. 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 4, IFRS 7, IFRS 16, IFRS 9 and IAS 39. Amendments regarding replacement issues in the context of the IBOR reform. This amendment is mandatory for annual periods beginning on or after January 1, 2021 under IFRS-IASB. - 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 contracted concessional assets. • Assessment of control. • Derivative financial instruments and fair value estimates. • Income taxes and recoverable amount of deferred tax assets. 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. The Company decided to reduce the useful life of the CSP plants in Spain from 35 years to 25 years after COD with effective date September 1 st

Fair value of financial instr_2

Fair value of financial instruments (Policies)	9 Months Ended
	Sep. 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 September 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)	9 Months Ended
	Sep. 30, 2020
Nature of the business [Abstract]
Overview of main assets	The following table provides an overview of the main assets the Company owned or had an interest in as of September 30, 2020: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Left (14) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW A-/A2/A- 2013 24 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/WR/BB 2014 20 Chile PV I Renewable (Solar) 35% (8) Chile USD 55 MW N/A 2016 N/A Solaben 2 & 3 Renewable (Solar) 70% (1) Spain Euro 2x50 MW A/Baa1/A- 2012 18/17 Solacor 1 & 2 Renewable (Solar) 87% (2) 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 Seville PV Renewable (Solar) 80% (6) Spain Euro 1 MW A/Baa1/A- 2006 16 Kaxu Renewable (Solar) 51% (3) South Africa Rand 100 MW BB-/Ba1/ BB (11) 2015 15 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 14 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 15 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 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 (13) 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% (4) Algeria USD 3.5 M ft3/day Not rated 2009 14 Honaine Water 25.5% (5) Algeria USD 7 M ft3/ day Not rated 2012 18 Tenes Water 51% (7) Algeria USD 7 M ft3/ day Not rated 2015 20 (1) Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3. (2) JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2. (3) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%). (4) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.83%. (5) Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. (6) Instituto para la Diversificación y Ahorro de la Energía (“Idae”), a Spanish state owned company, holds 20% of the shares in Seville PV. (7) Algerian Energy Company, SPA owns 49% of Tenes. (8) 65% of the shares in Chile PV I is held by a renewable energy platform in Chile. (9) Certain contracts denominated in U.S. dollars are payable in local currency. (10) 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. (11) 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. (12) Refers to the credit rating of Uruguay, as UTE (Administración Nacional de Usinas y Transmisoras Eléctricas) is unrated. (13) Including the acquisition of ATN Expansion 1 & 2. (14) As of December 31, 2019. (*) Commercial Operation Date.

Financial information by segm_2

Financial information by segment (Tables)	9 Months Ended
	Sep. 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 Revenue and Adjusted EBITDA by operating segments and business sectors for the nine-month periods ended September 30, 2020 and 2019: Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Geography 2020 2019 2020 2019 North America 267,688 273,913 233,201 254,492 South America 112,019 105,760 89,749 87,757 EMEA 389,027 418,490 286,622 308,755 Total 768,734 798,163 609,572 651,004 Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sector 2020 2019 2020 2019 Renewable energy 579,230 609,828 456,420 493,311 Efficient natural gas 80,118 92,891 72,412 81,668 Electric transmission lines 79,229 77,024 64,039 65,133 Water 30,157 18,420 16,701 10,892 Total 768,734 798,163 609,572 651,004 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2020 2019 Profit/(Loss) attributable to the Company $ 61,209 60,832 (Loss)/Profit attributable to non-controlling interests (3,042 ) 7,548 Income tax 25,079 46,979 Share of (profits)/losses of associates 2,248 (3,881 ) Financial expense, net 221,911 304,637 Depreciation, amortization, and impairment charges 302,166 234,889 Total segment Adjusted EBITDA $ 609,572 651,004
Assets and liabilities by geography	b) The assets and liabilities by operating segments (and business sector) as of September 30, 2020 and December 31, 2019 are as follows: Assets and liabilities by geography as of September 30, 2020: North America South America EMEA Balance as of September 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 3,112,095 1,223,888 3,744,662 8,080,645 Investments carried under the equity method 79,959 - 39,787 116,746 Current financial investments 125,821 27,637 41,202 194,660 Cash and cash equivalents (project companies) 230,616 85,003 286,362 601,980 Subtotal allocated 3,545,491 1,336,528 4,112,013 8,994,031 Unallocated assets Other non-current assets 214,843 Other current assets (including cash and cash equivalents at holding company level) 622,239 Subtotal unallocated 837,082 Total assets 9,831,113 North America South America EMEA Balance as of September 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,669,969 919,248 2,691,957 5,281,174 Grants and other liabilities 1,088,322 11,404 129,504 1,229,230 Subtotal allocated 2,758,291 930,652 2,821,461 6,510,404 Unallocated liabilities Long-term and short-term corporate debt 959,681 Other non-current liabilities 601,113 Other current liabilities 117,868 Subtotal unallocated 1,678,662 Total liabilities 8,189,066 Equity unallocated 1,642,047 Total liabilities and equity unallocated 3,320,709 Total liabilities and equity 9,831,113 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 September 30, 2020: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2020 ($ in thousands) Assets allocated Contracted concessional assets 6,538,840 514,998 848,749 178,058 8,080,645 Investments carried under the equity method 63,302 16,379 - 37,065 116,746 Current financial investments 2,068 123,836 27,619 41,138 194,660 Cash and cash equivalents (project companies) 489,896 30,072 63,241 18,771 601,980 Subtotal allocated 7,094,106 685,285 939,609 275,032 8,994,031 Unallocated assets Other non-current assets 214,843 Other current assets (including cash and cash equivalents at holding company level) 622,239 Subtotal unallocated 837,082 Total assets 9,831,113 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of September 30, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 4,007,975 510,587 642,519 120,093 5,281,174 Grants and other liabilities 1,221,684 82 6,108 1,356 1,229,230 Subtotal allocated 5,229,659 510,669 648,627 121,449 6,510,404 Unallocated liabilities Long-term and short-term corporate debt 959,681 Other non-current liabilities 601,113 Other current liabilities 117,868 Subtotal unallocated 1,678,662 Total liabilities 8,189,066 Equity unallocated 1,642,047 Total liabilities and equity unallocated 3,320,709 Total liabilities and equity 9,831,113 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 nine-month periods ended September 30, 2020 and 2019 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2020 2019 ($ in thousands) North America (162,803 ) (88,647 ) South America (26,624 ) (35,553 ) EMEA (112,739 ) (110,689 ) Total (302,166 ) (234,889 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2020 2019 ($ in thousands) Renewable energy (253,617 ) (215,941 ) Efficient natural gas (23,616 ) 784 Electric transmission lines (24,236 ) (20,093 ) Water (697 ) 361 Total (302,166 ) (234,889 )

Business combinations (Tables)

Business combinations (Tables)	9 Months Ended
	Sep. 30, 2020
Business combinations [Abstract]
Amount of assets and liabilities consolidated at the effective acquisition date	The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Asset Acquisition for the nine-month period ended September 30, 2020 Concessional assets 162,489 Other non-current assets 931 Cash & cash equivalents 17,646 Other current assets 29,445 Non-current Project debt (150,087 ) Current Project debt (8,357 ) Other current and non-current liabilities (4,378 ) Non-controlling interests (25,079 ) Asset acquisition - purchase price (22,610 ) Net result of the asset acquisition - The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Asset Acquisition for the year ended December 31, 2019 Concessional assets 28,738 Current assets 1,503 Deferred tax liabilities (2,539 ) Other current and non-current liabilities (1,512 ) Asset acquisition - purchase price (26,190 ) Net result of the asset acquisition -

Contracted concessional assets

Contracted concessional assets (Tables)	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Contracted concessional assets cost 10,576,508 10,384,597 Amortization and impairment (2,495,863 ) (2,223,468 ) Total 8,080,645 8,161,129

Investments carried under the_2

Investments carried under the equity method (Tables)	9 Months Ended
	Sep. 30, 2020
Investments carried under the equity method [Abstract]
Breakdown of investments held in associates	The table below shows the breakdown of the investments held in associates as of September 30, 2020 and December 31, 2019: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Evacuación Valdecaballeros, S.L. 947 2,348 Myah Bahr Honaine, S.P.A.(*) 37,064 45,222 Pectonex, R.F. Proprietary Limited 1,547 1,391 ABY Infraestructuras, S.L. 21 11 Ca Ku A1, S.A.P.I. de CV (PTS) - - Evacuación Villanueva del Rey, S.L - - Windlectric Inc (**) 60,614 73,693 Pemcorp SAPI de CV (***) 16,379 17,179 Other renewable energy joint ventures (****) 174 81 Total 116,746 139,925 (*) 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. (***) 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. 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)	9 Months Ended
	Sep. 30, 2020
Financial investments [Abstract]
Non-current and Current financial investments	The detail of Non-current and Current financial investments as of September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 12,896 9,874 Fair Value through Profit and Loss (Investment in Rioglass) 2,617 7,000 Derivative assets (Note 9) 1,493 3,182 Other receivable accounts at amortized cost 49,869 71,531 Total non-current financial investments 66,875 91,587 Contracted concessional financial assets 175,042 160,624 Derivative assets (Note 9) 888 2,048 Other receivable accounts at amortized cost 19,619 55,905 Total current financial investments 195,549 218,577

Derivative financial instrume_2

Derivative financial instruments (Tables)	9 Months Ended
	Sep. 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 September 30, 2020 and December 31, 2019 are as follows: Balance as of September 30, 2020 Balance as of December 31, 2019 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedges 1,270 313,416 1,619 298,744 Foreign exchange derivative instruments 1,111 - 3,610 - Notes conversion option (Note 14) - 8,714 - - Total 2,381 322,130 5,230 298,744

Related parties (Tables)

Related parties (Tables)	9 Months Ended
	Sep. 30, 2020
Related parties [Abstract]
Related party receivables and payables	Details of balances with related parties as of September 30, 2020 and December 31, 2019 are as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Credit receivables (current) 22,942 13,350 Total current receivables with related parties 22,942 13,350 Credit receivables (non-current) 6,264 21,355 Total non-current receivables with related parties 6,264 21,355 Credit payables (current) 14,238 23,979 Total current payables with related parties 14,238 23,979 Credit payables (non-current) 6,499 17,115 Total non-current payables with related parties 6,499 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 nine-month periods ended September 30, 2020 and 2019 have been as follows: For the nine-month period ended September, 2020 2019 ($ in thousands) Financial income 1,493 391 Financial expenses (119 ) (150 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	9 Months Ended
	Sep. 30, 2020
Trade and other receivables [Abstract]
Trade and other receivables	Trade and other receivables as of September 30, 2020 and December 31, 2019, consist of the following: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade receivables 322,231 242,008 Tax receivables 50,190 50,901 Prepayments 25,977 5,150 Other accounts receivable 12,867 19,508 Total 411,265 317,568

Corporate debt (Tables)

Corporate debt (Tables)	9 Months Ended
	Sep. 30, 2020
Corporate debt [Abstract]
Corporate debt	The breakdown of the corporate debt as of September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 935,665 695,085 Current 24,016 28,706 Total Corporate Debt 959,681 723,791
Repayment schedule for corporate debt	The repayment schedule for the corporate debt as of September 30, 2020 is as follows: Remainder of 2020 Between January and September 2021 Between October and December 2021 2022 2023 2024 Subsequent years Total ($ in thousands) 2017 Credit Facility 5 - 10,705 - - - - 10,710 Note Issuance Facility 2019 - - - - - - 326,384 326,384 Commercial Paper 18,745 4,080 - - - - - 22,825 2020 Green Private Placement 241 - - - - - 336,521 336,762 Note Issuance Facility 2020 - - - - - - 159,933 159,933 Green Exchangeable Notes 945 - - - - - 102,122 103,067 Total 19,936 4,080 10,705 - - - 924,960 959,681 The repayment schedule for the corporate debt as of December 31, 2019 was as follows: 2020 2021 2022 2023 2024 Subsequent years Total New Revolving Credit Facility 701 - 81,164 - - - 81,865 Note Issuance Facility 2017 84 - 101,317 100,513 100,413 - 302,327 2017 Credit Facility 4 10,085 - - - - 10,089 Notes Issuance Facility 2019 - 7,938 - - - 293,655 301,593 Commercial Paper 27,917 - - - - - 27,917 Total 28,706 18,023 182,481 100,513 100,413 293,655 723,791

Project debt (Tables)

Project debt (Tables)	9 Months Ended
	Sep. 30, 2020
Project debt [Abstract]
Project debt	The breakdown of project debt for both non-current and current liabilities as of September 30, 2020 and December 31, 2019 is as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Non-current 4,638,584 4,069,909 Current 642,590 782,439 Total Project debt 5,281,174 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 Kaxu debt, as of September 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 September 30, 2020 Nominal repayment Between January and September 2021 Between October and December 2021 2022 2023 2024 Subsequent Years Total ($ in thousands) 60,216 153,392 124,337 153,001 320,011 345,565 360,277 3,764,374 5,281,174 The repayment schedule for project debt in accordance with the financing arrangements and assuming there would be no acceleration of the Mojave debt, as of December 31, 2019, was as follows and was consistent with the projected cash flows of the related projects: 2020 2021 2022 2023 2024 Subsequent years Total Interest Repayment Nominal repayment 12,799 256,620 262,787 293,642 319,962 335,067 3,371,724 4,852,348

Grants and other liabilities (T

Grants and other liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Grants and other liabilities [Abstract]
Grants and other non-current liabilities	Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Grants 1,043,410 1,087,553 Other Liabilities 185,820 554,199 Grant and other non-current liabilities 1,229,230 1,641,752

Trade payables and other curr_2

Trade payables and other current liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Trade payables and other current liabilities [Abstract]
Trade payable and other current liabilities	Trade payable and other current liabilities as of September 30, 2020 and December 31, 2019 are as follows: Balance as of September 30, Balance as of December 31, 2020 2019 ($ in thousands) Trade accounts payable 45,804 52,062 Down payments from clients 473 565 Liberty (Note 16) - 41,032 Other accounts payable 29,830 34,403 Total 76,107 128,062

Financial income and expenses (

Financial income and expenses (Tables)	9 Months Ended
	Sep. 30, 2020
Financial income and expenses [Abstract]
Financial income	The following table sets forth financial income and expenses for the nine-month periods ended September 30, 2020 and 2019: For the nine-month period ended September 30, Financial income 2020 2019 ($ in thousands) Interest income from loans and credits 6,125 2,522 Interest rates benefits derivatives: cash flow hedges 288 331 Total 6,413 2,853
Financial expenses	For the nine-month period ended September 30, Financial expenses 2020 2019 Expenses due to interest: ($ in thousands) - Loans from credit entities (186,769 ) (196,350 ) - Other debts (56,578 ) (69,744 ) Interest rates losses derivatives: cash flow hedges (46,092 ) (44,139 ) Total (289,439 ) (310,233 )
Other net financial income and expenses	The following table sets out Other net financial income and expenses for the nine-month periods ended September 30, 2020, and 2019: For the nine-month period ended September 30, Other financial income / (expenses) 2020 2019 ($ in thousands) Other financial income 162,984 11,412 Other financial losses (100,387 ) (11,470 ) Total 62,597 (58 )

Other operating income and ex_2

Other operating income and expenses (Tables)	9 Months Ended
	Sep. 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 nine-month periods ended September 30, 2020, and 2019: Other Operating income For the nine-month period ended September 30, 2020 2019 ($ in thousands) Grants (Note 16) 44,256 44,366 Income from various services and insurance proceeds 31,646 29,334 Total 75,902 73,700
Other operating expenses	Other Operating expenses For the nine-month period ended September 30, 2020 2019 ($ in thousands) Raw materials and consumables used (4,919 ) (7,893 ) Leases and fees (2,388 ) (1,501 ) Operation and maintenance (77,133 ) (94,573 ) Independent professional services (28,509 ) (28,934 ) Supplies (20,433 ) (18,929 ) Insurance (27,990 ) (18,192 ) Levies and duties (30,523 ) (25,830 ) Other expenses (5,740 ) (4,730 ) Total (197,635 ) (200,582 )

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings per share [Abstract]
Earnings per share	Diluted earnings per share equals basic earnings per share for the nine-month period ended September 30, 2019. Item For the nine-month period ended September 30, 2020 2019 ($ in thousands) Profit/ (loss) from continuing operations attributable to Atlantica. 61,209 60,832 Average number of ordinary shares outstanding (thousands) - basic 101,602 100,882 Average number of ordinary shares outstanding (thousands) - diluted 102,499 100,882 Earnings per share from continuing operations (U.S. dollar per share) - basic and diluted 0.60 0.60 Earnings per share from profit/(loss) for the period (U.S. dollar per share) - basic and diluted 0.60 0.60

Nature of the business, Descrip

Nature of the business, Description (Details) - Algonquin [Member]	May 31, 2019	May 22, 2019	Sep. 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	Aug. 17, 2020USD ($)	Apr. 03, 2020USD ($)MW	Aug. 02, 2019USD ($)MW	May 24, 2019USD ($)MW	Jan. 29, 2019USD ($)	Oct. 31, 2019USD ($)	Sep. 30, 2020USD ($)	Aug. 16, 2020USD ($)	May 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)	Oct. 22, 2019USD ($)
Nature of the business [Abstract]
Investments carried under the equity method							$ 116,746			$ 139,925
Solana [Member]
Nature of the business [Abstract]
Ownership interest							100.00%
Befesa Agua Tenes, S.L.U. [Member]
Nature of the business [Abstract]
Percentage interest acquired									51.00%
Ownership interest					51.00%
Consideration payment advanced					$ 19,900
Interest rate					12.00%
Payment received through cash sweep mechanism						$ 7,800
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
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
Liberty Interactive Corporation [Member] | Solana [Member]
Nature of the business [Abstract]
Investments carried under the equity method	$ 290,000
Acquisition purchase price								$ 272,000
Period of annual net production of asset	4 years
Performance earn-out, period of highest annual net production of asset	5 years
Algonquin [Member] | Amherst Island [Member]
Nature of the business [Abstract]
Investments carried under the equity method				$ 92,300

Nature of the business, Main as

Nature of the business, Main assets owned (Details) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2020	Dec. 31, 2019
Nature of the business [Abstract]
Short-term project debt		$ 642,590	$ 782,439
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%
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
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	[9]	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	[10]	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	[11]	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	[12]	51.00%
Location		South Africa
Currency	[1]	Rand
Capacity (gross)		100 MW
Counterparty credit ratings	[2],[13]	BB-/Ba1/BB
COD	[3]	2015
Contract years left	[4]	15 years
Short-term project debt		$ 324,000
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],[14]	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],[14]	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	[15]	35.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		55 MW
Counterparty credit ratings	[2]	N/A
COD	[3]	2016
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]	Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3.
[10]	JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2.
[11]	Instituto para la Diversificacion y Ahorro de la Energia ("Idae"), a Spanish state owned company, holds 20% of the shares in Seville PV.
[12]	Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%).
[13]	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.
[14]	Refers to the credit rating of Uruguay, as UTE (Administracion Nacional de Usinas y Transmisoras Electricas) is unrated.
[15]	65% of the shares in Chile PV I is held by a renewable energy platform in Chile.

Basis of preparation (Details)

Basis of preparation (Details)	Aug. 31, 2020	Sep. 30, 2020
Solar Plants in Spain [Member]
Contracted Concessional Assets [Abstract]
Useful life of plant	35 years	25 years

Financial information by segm_3

Financial information by segment, Revenues and Adjusted EBITDA (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)Customer	Sep. 30, 2019USD ($)Customer
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	4	4
Revenue	$ 768,734	$ 798,163
Adjusted EBITDA	$ 609,572	$ 651,004
Renewable Energy [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	3	3
Revenue	$ 579,230	$ 609,828
Adjusted EBITDA	$ 456,420	$ 493,311
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	1	1
Revenue	$ 80,118	$ 92,891
Adjusted EBITDA	72,412	81,668
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Revenue	79,229	77,024
Adjusted EBITDA	64,039	65,133
Water [Member]
Financial information by segment [Abstract]
Revenue	30,157	18,420
Adjusted EBITDA	16,701	10,892
North America [Member]
Financial information by segment [Abstract]
Revenue	267,688	273,913
Adjusted EBITDA	233,201	254,492
South America [Member]
Financial information by segment [Abstract]
Revenue	112,019	105,760
Adjusted EBITDA	89,749	87,757
EMEA [Member]
Financial information by segment [Abstract]
Revenue	389,027	418,490
Adjusted EBITDA	$ 286,622	$ 308,755

Financial information by segm_4

Financial information by segment, Reconciliation of segment Adjusted EBITDA (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Financial information by segment [Abstract]
Profit/(Loss) attributable to the Company	$ (61,209)	$ (60,832)
(Loss)/Profit attributable to non-controlling interests	(3,042)	7,548
Income tax	25,079	46,979
Share of (profits)/losses of associates	2,248	(3,881)
Financial expense, net	221,911	304,637
Depreciation, amortization, and impairment charges	302,166	234,889
Total segment Adjusted EBITDA	(609,572)	(651,004)
Reconciling Item [Member]
Financial information by segment [Abstract]
Profit/(Loss) attributable to the Company	61,209	60,832
(Loss)/Profit attributable to non-controlling interests	(3,042)	7,548
Income tax	25,079	46,979
Share of (profits)/losses of associates	2,248	(3,881)
Financial expense, net	221,911	304,637
Depreciation, amortization, and impairment charges	302,166	234,889
Total segment Adjusted EBITDA	$ 609,572	$ 651,004

Financial information by segm_5

Financial information by segment, Assets and liabilities by geography (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Assets allocated [Abstract]
Contracted concessional assets	$ 8,080,645	$ 8,161,129
Investments carried under the equity method	116,746	139,925
Current financial investments	195,549	218,577
Cash and cash equivalents (project companies)	788,895	562,795	$ 641,728	$ 631,542
Total assets	9,831,113	9,659,815
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,281,174	4,852,348
Grants and other liabilities	1,229,230	1,641,752
Long-term and short-term corporate debt	959,681	723,791
Total liabilities	8,189,066	7,944,959
Equity	1,642,047	1,714,856	$ 1,697,045	$ 1,756,112
Total liabilities and equity	9,831,113	9,659,815
North America [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,112,095	3,299,198
Investments carried under the equity method	79,959	90,847
Current financial investments	125,821	159,267
Cash and cash equivalents (project companies)	230,616	181,458
Total assets	3,545,491	3,730,771
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,669,969	1,676,251
Grants and other liabilities	1,088,322	1,490,679
Total liabilities	2,758,291	3,166,930
South America [Member]
Assets allocated [Abstract]
Contracted concessional assets	1,223,888	1,186,552
Investments carried under the equity method	0	0
Current financial investments	27,637	29,190
Cash and cash equivalents (project companies)	85,003	80,909
Total assets	1,336,528	1,296,652
Liabilities allocated [Abstract]
Long-term and short-term project debt	919,248	884,835
Grants and other liabilities	11,404	12,864
Total liabilities	930,652	897,699
EMEA [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,744,662	3,675,379
Investments carried under the equity method	39,787	49,078
Current financial investments	41,202	20,673
Cash and cash equivalents (project companies)	286,362	234,097
Total assets	4,112,013	3,979,227
Liabilities allocated [Abstract]
Long-term and short-term project debt	2,691,957	2,291,262
Grants and other liabilities	129,504	138,209
Total liabilities	2,821,461	2,429,471
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	8,080,645	8,161,129
Investments carried under the equity method	116,746	139,925
Current financial investments	194,660	209,131
Cash and cash equivalents (project companies)	601,980	496,464
Total assets	8,994,031	9,006,649
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,281,174	4,852,348
Grants and other liabilities	1,229,230	1,641,752
Total liabilities	6,510,404	6,494,100
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	214,843	239,553
Other current assets (including cash and cash equivalents at holding company level)	622,239	413,613
Total assets	837,082	653,166
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	959,681	723,791
Other non-current liabilities	601,113	564,855
Other current liabilities	117,868	162,213
Total liabilities	1,678,662	1,450,859
Equity	1,642,047	1,714,856
Total liabilities and equity	$ 3,320,709	$ 3,165,715

Financial information by segm_6

Financial information by segment, Assets and liabilities by business sector (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Assets allocated [Abstract]
Contracted concessional assets	$ 8,080,645	$ 8,161,129
Investments carried under the equity method	116,746	139,925
Current financial investments	195,549	218,577
Cash and cash equivalents (project companies)	788,895	562,795	$ 641,728	$ 631,542
Total assets	9,831,113	9,659,815
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,281,174	4,852,348
Grants and other liabilities	1,229,230	1,641,752
Long-term and short-term corporate debt	959,681	723,791
Total liabilities	8,189,066	7,944,959
Equity	1,642,047	1,714,856	$ 1,697,045	$ 1,756,112
Total liabilities and equity	9,831,113	9,659,815
Renewable Energy [Member]
Assets allocated [Abstract]
Contracted concessional assets	6,538,840	6,644,024
Investments carried under the equity method	63,302	77,549
Current financial investments	2,068	13,798
Cash and cash equivalents (project companies)	489,896	421,198
Total assets	7,094,106	7,156,568
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,007,975	3,658,507
Grants and other liabilities	1,221,684	1,634,361
Total liabilities	5,229,659	5,292,868
Efficient Natural Gas [Member]
Assets allocated [Abstract]
Contracted concessional assets	514,998	559,069
Investments carried under the equity method	16,379	17,154
Current financial investments	123,836	148,723
Cash and cash equivalents (project companies)	30,072	11,850
Total assets	685,285	736,796
Liabilities allocated [Abstract]
Long-term and short-term project debt	510,587	529,350
Grants and other liabilities	82	146
Total liabilities	510,669	529,495
Electric Transmission Lines [Member]
Assets allocated [Abstract]
Contracted concessional assets	848,749	872,757
Investments carried under the equity method	0	0
Current financial investments	27,619	28,237
Cash and cash equivalents (project companies)	63,241	53,868
Total assets	939,609	954,862
Liabilities allocated [Abstract]
Long-term and short-term project debt	642,519	640,160
Grants and other liabilities	6,108	6,517
Total liabilities	648,627	646,677
Water [Member]
Assets allocated [Abstract]
Contracted concessional assets	178,058	85,280
Investments carried under the equity method	37,065	45,222
Current financial investments	41,138	18,373
Cash and cash equivalents (project companies)	18,771	9,548
Total assets	275,032	158,423
Liabilities allocated [Abstract]
Long-term and short-term project debt	120,093	24,331
Grants and other liabilities	1,356	728
Total liabilities	121,449	25,059
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	8,080,645	8,161,129
Investments carried under the equity method	116,746	139,925
Current financial investments	194,660	209,131
Cash and cash equivalents (project companies)	601,980	496,464
Total assets	8,994,031	9,006,649
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,281,174	4,852,348
Grants and other liabilities	1,229,230	1,641,752
Total liabilities	6,510,404	6,494,100
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	214,843	239,553
Other current assets (including cash and cash equivalents at holding company level)	622,239	413,613
Total assets	837,082	653,166
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	959,681	723,791
Other non-current liabilities	601,113	564,855
Other current liabilities	117,868	162,213
Total liabilities	1,678,662	1,450,859
Equity	1,642,047	1,714,856
Total liabilities and equity	$ 3,320,709	$ 3,165,715

Financial information by segm_7

Financial information by segment, Depreciation, amortization and impairment charges recognized (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (302,166)	$ (234,889)
North America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(162,803)	(88,647)
South America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(26,624)	(35,553)
EMEA [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(112,739)	(110,689)
Renewable Energy [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(253,617)	(215,941)
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(23,616)	784
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(24,236)	(20,093)
Water [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (697)	$ 361

Business combinations, 2020 (De

Business combinations, 2020 (Details) $ in Thousands	Apr. 03, 2020USD ($)MW	Sep. 30, 2020USD ($)	May 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 29, 2019USD ($)
Asset Acquisition [Abstract]
Non-current project debt		$ (4,638,584)		$ (4,069,909)
Current project debt		(642,590)		(782,439)
Chile PV I [Member] | Renewable Energy [Member]
Business combinations [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
Cash & cash equivalents		17,646
Other current assets		29,445		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		(25,079)
Asset acquisition - purchase price		(22,610)		(26,190)
Net result of the asset acquisition		0		$ 0
Revenue contributed by acquisitions		13,300
Amount of profit (loss) after tax		1,700
Additional revenue amount		16,300
Additional amount of loss after tax		$ 2,300
Befesa Agua Tenes, S.L.U. [Member]
Business combinations [Abstract]
Percentage interest acquired			51.00%
Total investment			$ 19,000
Asset Acquisition [Abstract]
Asset acquisition - purchase price					$ (19,900)

Business combinations, 2019 (De

Business combinations, 2019 (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Oct. 22, 2019	Aug. 02, 2019	May 24, 2019
Business combinations [Abstract]
Investments carried under the equity method	$ 116,746	$ 139,925
Asset Acquisition [Member]
Asset Acquisition [Abstract]
Concessional assets	162,489	28,738
Current assets	29,445	1,503
Deferred tax liabilities		(2,539)
Other current and non-current liabilities	(4,378)	(1,512)
Asset acquisition - purchase price	(22,610)	(26,190)
Net result of the asset acquisition	$ 0	$ 0
Amherst Island [Member]
Business combinations [Abstract]
Investments carried under the equity method					$ 4,900
Amherst Island [Member] | Algonquin [Member]
Business combinations [Abstract]
Investments carried under the equity method					$ 92,300
Monterrey [Member]
Business combinations [Abstract]
Investments carried under the equity method				$ 17,000
Percentage interest acquired				30.00%
ASI Ops [Member]
Business combinations [Abstract]
Investments carried under the equity method				$ 6,000
Percentage interest acquired				100.00%
ATN2 [Member]
Business combinations [Abstract]
Investments carried under the equity method			$ 20,000

Contracted concessional asset_2

Contracted concessional assets (Details) - USD ($) $ in Thousands	Aug. 31, 2020	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Contracted Concessional Assets [Abstract]
Contracted concessional assets		$ 8,080,645	$ 8,080,645		$ 8,161,129
Depreciation, amortization, and impairment charges			302,166	$ 234,889
Impairment provision based on expected credit losses on contracted concessional financial assets			29,000
Impairment loss on contracted concessional financial assets			0	0
Reversal of impairment losses				$ 3,000
Chile PV 1 and Tenes [Member]
Contracted Concessional Assets [Abstract]
Amount of increase in the contracted concessional assets cost		162,000	162,000
Contracted Concessional Assets [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional financial assets		$ 863,800	863,800		819,100
Solana [Member]
Contracted Concessional Assets [Abstract]
Depreciation, amortization, and impairment charges			$ 48,000
Percentage recoverable amount exceeds carrying amount			10.00%
Assumed percentage decrease in generation			5.00%
Assumed percentage increase in discount rate			0.50%
Solana [Member] | Bottom of Range [Member]
Contracted Concessional Assets [Abstract]
Discount rate		3.80%	3.80%
Solana [Member] | Top of Range [Member]
Contracted Concessional Assets [Abstract]
Discount rate		4.30%	4.30%
Solar Plants in Spain [Member]
Contracted Concessional Assets [Abstract]
Depreciation, amortization, and impairment charges			$ 5,000
Percentage recoverable amount exceeds carrying amount			6.00%
Assumed percentage decrease in generation			5.00%
Assumed percentage increase in discount rate			0.50%
Regulatory period of plant			25 years
Useful life of plant	35 years	25 years
Impairment provision based on expected credit losses on contracted concessional financial assets			$ 12,000
Solar Plants in Spain [Member] | Bottom of Range [Member]
Contracted Concessional Assets [Abstract]
Discount rate		3.30%	3.30%
Solar Plants in Spain [Member] | Top of Range [Member]
Contracted Concessional Assets [Abstract]
Discount rate		3.80%	3.80%
Cadonal [Member]
Contracted Concessional Assets [Abstract]
Reversal of impairment losses			$ 15,600
Palmatir [Member]
Contracted Concessional Assets [Abstract]
Reversal of impairment losses			3,100
Cost [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets		$ 10,576,508	10,576,508		10,384,597
Amortization and Impairment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets		$ (2,495,863)	$ (2,495,863)		$ (2,223,468)

Investments carried under the_3

Investments carried under the equity method (Details) $ in Thousands		Aug. 02, 2019USD ($)MW	May 24, 2019USD ($)MW	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Investments in associates [Abstract]
Investment under the equity method				$ 116,746	$ 139,925
Amherst Island [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 4,900
Gross capacity | MW			75
Monterrey [Member]
Investments in associates [Abstract]
Investment under the equity method		$ 17,000
Gross capacity | MW		142
Total investment		$ 42,000
Percentage interest acquired		30.00%
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%
Algonquin [Member] | Amherst Island [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 92,300
Non-controlling interests			92,300
AYES Canada [Member] | Amherst Island [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 97,200
Evacuacion Valdecaballeros, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method				$ 947	2,348
Myah Bahr Honaine, S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method	[1]			37,064	45,222
Pectonex, R.F. Proprietary Limited [Member]
Investments in associates [Abstract]
Investment under the equity method				1,547	1,391
ABY Infraestructuras, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method				21	11
Ca Ku A1, S.A.P.I de CV (PTS) [Member]
Investments in associates [Abstract]
Investment under the equity method				0	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]			60,614	73,693
Pemcorp SAPI de CV [Member]
Investments in associates [Abstract]
Investment under the equity method	[3]			16,379	17,179
Other Renewable Energy Joint Ventures [Member]
Investments in associates [Abstract]
Investment under the equity method	[4]			$ 174	$ 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.
[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. 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	Sep. 30, 2020	Dec. 31, 2019
Financial investments [Abstract]
Fair Value through OCI (Investment in Ten West link)	$ 12,896	$ 9,874
Fair Value through Profit and Loss (Investment in Rioglass)	2,617	7,000
Derivative assets (Note 9)	1,493	3,182
Other receivable accounts at amortized cost	49,869	71,531
Total non-current financial investments	66,875	91,587
Contracted concessional financial assets	175,042	160,624
Derivative assets (Note 9)	888	2,048
Other receivable accounts at amortized cost	19,619	55,905
Total current financial investments	$ 195,549	$ 218,577

Financial investments, Restruct

Financial investments, Restructuring agreement of Abengoa (Details)	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Breakdown of fair value amount of derivative financial instruments [Abstract]
Loss on cash flow hedges	$ 43,792	$ 41,062
Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	2,381		$ 5,230
Liabilities	$ 322,130		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	$ 1,270		1,619
Liabilities	313,416		298,744
Loss on cash flow hedges	(43,800)	$ (41,100)
After-tax result accumulated in equity	81,500		73,800
Foreign Exchange Derivative Instruments [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	1,111		3,610
Liabilities	0		0
Notes Conversion Option [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	0		0
Liabilities	$ 8,714		$ 0

Related parties (Details)

Related parties (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Details of Balances [Abstract]
Total non-current payables with related parties	$ 6,499		$ 17,115
Transactions With Related Party [Abstract]
Financial income	6,413	$ 2,853
Financial expenses	(289,439)	(310,233)
Kaxu, Solaben 2&3 and Solacor 1&2 [Member]
Details of Balances [Abstract]
Total current payables with related parties	18,700		35,600
Algonquin [Member]
Details of Balances [Abstract]
Total current payables with related parties	1,900		5,400
Amherst Island Partnership [Member]
Details of Balances [Abstract]
Compensation received in lieu of dividends	2,000		5,500
Arroyo Netherlands II B.V [Member]
Details of Balances [Abstract]
Total current receivables with related parties	17,900		4,000
Related Parties [Member]
Details of Balances [Abstract]
Total current receivables with related parties	22,942		13,350
Total non-current receivables with related parties	6,264		21,355
Total current payables with related parties	14,238		23,979
Total non-current payables with related parties	6,499		17,115
Related Parties [Member] | Credit Payables [Member]
Details of Balances [Abstract]
Total current payables with related parties	14,238		23,979
Total non-current payables with related parties	6,499		17,115
Related Parties [Member] | Credit Receivables [Member]
Details of Balances [Abstract]
Total current receivables with related parties	22,942		13,350
Total non-current receivables with related parties	6,264		$ 21,355
Subsidiaries [Member]
Transactions With Related Party [Abstract]
Financial income	1,493	391
Financial expenses	$ (119)	$ (150)

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Trade and other receivables [Abstract]
Trade receivables	$ 322,231	$ 242,008
Tax receivables	50,190	50,901
Prepayments	25,977	5,150
Other accounts receivable	12,867	19,508
Trade and other receivables	$ 411,265	$ 317,568

Equity (Details)

Equity (Details)	Jul. 31, 2020USD ($)$ / shares	May 06, 2020USD ($)$ / shares	Feb. 26, 2020USD ($)$ / shares	May 31, 2019shares	May 22, 2019USD ($)shares	Sep. 30, 2020USD ($)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
Second Quarter [Member]
Equity [Abstract]
Dividend declaration date						Jul. 31, 2020
Dividend paid date						Sep. 15, 2020
Dividend declared and paid (in dollars per share) | $ / shares	$ 0.42
Dividends paid	$ 42,700,000
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	Sep. 30, 2020	Dec. 31, 2019
Corporate debt [Abstract]
Non-current	$ 935,665	$ 695,085
Current	24,016	28,706
Total Corporate Debt	$ 959,681	$ 723,791

Corporate debt, Details of corp

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

1 Months Ended

9 Months Ended

12 Months Ended

Apr. 30, 2019EUR (€)

Sep. 30, 2020USD ($)

Sep. 30, 2020EUR (€)

Sep. 30, 2019USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2019EUR (€)

Sep. 30, 2020EUR (€)

Jul. 29, 2020USD ($)

Jul. 17, 2020USD ($)$ / sharesshares

Jul. 08, 2020USD ($)

Jul. 08, 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

$ 1,277,596

$ 326,591

Note Issuance Facility 2017 [Member]

Corporate debt [Abstract]

Principal amount | €

€ 275

Series 1 Notes [Member]

Corporate debt [Abstract]

Maturity date

2022

2022

Series 2 Notes [Member]

Corporate debt [Abstract]

Maturity date

2023

2023

Series 3 Notes [Member]

Corporate debt [Abstract]

Maturity date

2024

2024

2017 Credit Facility [Member]

Corporate debt [Abstract]

Maturity date

December 13, 2021

December 13, 2021

Amount drawn | €

€ 9

€ 9

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

Corporate debt [Abstract]

Credit facility amount

$ 11,700

€ 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%

Note Issuance Facility 2020 [Member]

Corporate debt [Abstract]

Fixed interest rate

5.25%

5.25%

Credit facility amount

$ 164,000

€ 140

Maturity period

7 years

7 years

New Revolving Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 425,000

$ 215,000

Amount drawn

$ 84,000

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

Corporate debt [Abstract]

Maturity date

December 31, 2022

December 31, 2022

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

Corporate debt [Abstract]

Adjustment to interest rate

1.60%

Eurodollar Rate Loans [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

Note Issuance Facility 2019 [Member]

Corporate debt [Abstract]

Fixed interest rate

4.24%

Maturity date

April 30, 2025

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

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

€ 19.5

Percentage average cost of issued short term notes

0.83%

0.83%

2020 Green Private Placement [Member]

Corporate debt [Abstract]

Principal amount

$ 340,000

€ 290

Maturity date

June 30, 2026

June 30, 2026

Adjustment to interest rate

1.96%

1.96%

Green Exchangeable Notes Due 2025 [Member]

Corporate debt [Abstract]

Fixed interest rate

4.00%

Maturity date

July 15, 2025

July 15, 2025

Principal amount of notes issued

$ 15,000

$ 100,000

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

Amount of transaction date of fair value fair value are accounted for through the profit and loss statement

$ 10,000

Corporate debt, Repayment sched

Corporate debt, Repayment schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Repayment schedule [Abstract]
Corporate debt	$ 959,681	$ 723,791
Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	19,936
Between January and September 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	4,080
Between October and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	10,705
2020 [Member]
Repayment schedule [Abstract]
Corporate debt		28,706
2021 [Member]
Repayment schedule [Abstract]
Corporate debt		18,023
2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0	182,481
2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0	100,513
2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	100,413
Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	924,960	293,655
2017 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	10,710	10,089
2017 Credit Facility [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	5
2017 Credit Facility [Member] | Between January and September 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | Between October and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	10,705
2017 Credit Facility [Member] | 2020 [Member]
Repayment schedule [Abstract]
Corporate debt		4
2017 Credit Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		10,085
2017 Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2017 Credit Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2017 Credit Facility [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2017 Credit Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
New Revolving Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt		81,865
New Revolving Credit Facility [Member] | 2020 [Member]
Repayment schedule [Abstract]
Corporate debt		701
New Revolving Credit Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		0
New Revolving Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt		81,164
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 2017 [Member]
Repayment schedule [Abstract]
Corporate debt		302,327
Note Issuance Facility 2017 [Member] | 2020 [Member]
Repayment schedule [Abstract]
Corporate debt		84
Note Issuance Facility 2017 [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Note Issuance Facility 2017 [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt		101,317
Note Issuance Facility 2017 [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt		100,513
Note Issuance Facility 2017 [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		100,413
Note Issuance Facility 2017 [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt		0
Note Issuance Facility 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	326,384	301,593
Note Issuance Facility 2019 [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | Between January and September 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | Between October and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | 2020 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Note Issuance Facility 2019 [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		7,938
Note Issuance Facility 2019 [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2019 [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2019 [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2019 [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	326,384	293,655
Note Issuance Facility 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	159,933
Note Issuance Facility 2020 [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | Between January and September 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | Between October and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	159,933
Commercial Paper [Member]
Repayment schedule [Abstract]
Corporate debt	22,825	27,917
Commercial Paper [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	18,745
Commercial Paper [Member] | Between January and September 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	4,080
Commercial Paper [Member] | Between October and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] | 2020 [Member]
Repayment schedule [Abstract]
Corporate debt		27,917
Commercial Paper [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Commercial Paper [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0	$ 0
2020 Green Private Placement [Member]
Repayment schedule [Abstract]
Corporate debt	336,762
2020 Green Private Placement [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	241
2020 Green Private Placement [Member] | Between January and September 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | Between October 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	336,521
Green Exchangeable Notes [Member]
Repayment schedule [Abstract]
Corporate debt	103,067
Green Exchangeable Notes [Member] | Remainder of 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	945
Green Exchangeable Notes [Member] | Between January and September 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | Between October and December 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	$ 102,122

Project debt, Details of projec

Project debt, Details of project debt (Details) $ in Thousands, € in Millions	Jul. 14, 2020USD ($)	Jul. 10, 2020USD ($)	Jun. 30, 2020USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Jul. 14, 2020EUR (€)	Apr. 08, 2020EUR (€)	Dec. 31, 2019USD ($)
Project debt [Abstract]
Cash held to satisfy non-recourse debt agreements				$ 319,000				$ 339,000
Non-current				4,638,584				4,069,909
Current				642,590				782,439
Total Project debt				5,281,174				4,852,348
Investment under the equity method				116,746				$ 139,925
Proceeds from borrowings				1,277,596	$ 326,591
Other financial losses				(100,387)	$ (11,470)
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
Helioenergy 1 & 2 [Member]
Project debt [Abstract]
Proceeds from borrowings		$ 43,000
Helios 1 & 2 [Member]
Project debt [Abstract]
Total Project debt | €						€ 326
Proceeds from borrowings	$ 30,000
Outstanding project debt refinanced | €						€ 250
Other financial losses	$ (72,000)			$ (72,000)
Kaxu [Member]
Project debt [Abstract]
Current				324,000
Chile PV 1 and Tenes [Member]
Project debt [Abstract]
Acquisition purchase price				$ 158,000

Project debt, Repayment schedul

Project debt, Repayment schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Repayment schedule [Abstract]
Project debt	$ 5,281,174	$ 4,852,348
Remainder of 2020 [Member]
Repayment schedule [Abstract]
Payment of interests accrued	60,216
Nominal repayment	153,392
Between January and September 2021 [Member]
Repayment schedule [Abstract]
Project debt	124,337
Between October and December 2021 [Member]
Repayment schedule [Abstract]
Project debt	153,001
2020 [Member]
Repayment schedule [Abstract]
Payment of interests accrued		12,799
Nominal repayment		256,620
2021 [Member]
Repayment schedule [Abstract]
Project debt		262,787
2022 [Member]
Repayment schedule [Abstract]
Project debt	320,011	293,642
2023 [Member]
Repayment schedule [Abstract]
Project debt	345,565	319,962
2024 [Member]
Repayment schedule [Abstract]
Project debt	360,277	335,067
Subsequent Years [Member]
Repayment schedule [Abstract]
Project debt	$ 3,764,374	$ 3,371,724

Grants and other liabilities (D

Grants and other liabilities (Details) $ in Thousands	Aug. 17, 2020USD ($)	Sep. 30, 2020USD ($)Type	Sep. 30, 2019USD ($)	Aug. 16, 2020USD ($)	Dec. 31, 2019USD ($)	Oct. 02, 2013USD ($)
Grants and other liabilities [Abstract]
Grants		$ 1,043,410			$ 1,087,553
Other Liabilities		185,820			554,199
Grant and other non-current liabilities		$ 1,229,230			1,641,752
Number of grant types | Type		2
Income from grants		$ 44,256	$ 44,366
Other current liabilities		29,830			34,403
Investment under the equity method		116,746			139,925
Other financial income		162,984	11,412
Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Income from grants		44,200	$ 44,300
Solana [Member]
Grants and other liabilities [Abstract]
Other financial income		145,000
Liberty Interactive Corporation [Member] | Solana [Member]
Grants and other liabilities [Abstract]
Investment under the equity method	$ 290,000
Acquisition purchase price				$ 272,000
Period of annual net production of asset	4 years
Performance earn-out, period of highest annual net production	5 years
Other financial income	$ 145,000
U.S. Department of Treasury [Member]
Grants and other liabilities [Abstract]
Grants		682,000			707,000
Federal Financing Bank [Member]
Grants and other liabilities [Abstract]
Grants		359,000			379,000
Liberty Interactive Corporation [Member]
Grants and other liabilities [Abstract]
Grant and other non-current liabilities					380,000
Other current liabilities					41,000
Class A membership investment						$ 300,000
Finance lease liabilities		50,400			53,800
Dismantling provision		$ 75,600			$ 59,700

Trade payables and other curr_3

Trade payables and other current liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Trade payables and other current liabilities [Abstract]
Trade accounts payable	$ 45,804	$ 52,062
Down payments from clients	473	565
Liberty (Note 16)	0	41,032
Other accounts payable	29,830	34,403
Total	$ 76,107	$ 128,062

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Income Tax [Abstract]
Income tax	$ 25,079	$ 46,979
Profit (loss) before income tax	$ 83,246	$ 115,359

Financial income and expenses_2

Financial income and expenses (Details) - USD ($) $ in Thousands	Jul. 14, 2020	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019
Financial income [Abstract]
Interest income from loans and credits			$ 6,125	$ 2,522
Interest rates benefits derivatives: cash flow hedges			288	331
Total			6,413	2,853
Financial expenses [Abstract]
Expenses due to interest - Loans from credit entities			(186,769)	(196,350)
Expenses due to interest - Other debts			(56,578)	(69,744)
Interest rates losses derivatives: cash flow hedges			(46,092)	(44,139)
Total			(289,439)	(310,233)
Non-monetary financial income		$ 3,800	3,800
Other financial income / (expenses) [Abstract]
Other financial income			162,984	11,412
Other financial losses			(100,387)	(11,470)
Total			62,597	$ (58)
Solana [Member]
Other financial income / (expenses) [Abstract]
Other financial income			145,000
Helios 1 & 2 [Member]
Other financial income / (expenses) [Abstract]
Other financial losses	$ (72,000)		$ (72,000)

Other operating income and ex_3

Other operating income and expenses (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Other operating income [Abstract]
Grants (Note 16)	$ 44,256	$ 44,366
Income from various services and insurance proceeds	31,646	29,334
Total	75,902	73,700
Other operating expenses [Abstract]
Raw materials and consumables used	(4,919)	(7,893)
Leases and fees	(2,388)	(1,501)
Operation and maintenance	(77,133)	(94,573)
Independent professional services	(28,509)	(28,934)
Supplies	(20,433)	(18,929)
Insurance	(27,990)	(18,192)
Levies and duties	(30,523)	(25,830)
Other expenses	(5,740)	(4,730)
Total	$ (197,635)	$ (200,582)

Earnings per share (Details)

Earnings per share (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Earnings per share [Abstract]
Potential issuance of shares on settlement of Green Exchangeable Notes (in shares)	3,347,305
Profit/ (loss) from continuing operations attributable to Atlantica.	$ 61,209	$ 60,832
Average number of ordinary shares outstanding - basic (in shares)	101,602,000	100,882,000
Average number of ordinary shares outstanding - diluted (in shares)	102,499,000	100,882,000
Earnings per share from continuing operations - basic and diluted (in dollars per share)	$ 0.60	$ 0.60
Earnings per share from profit/ (loss) for the period - basic and diluted (in dollars per share)	$ 0.60	$ 0.60

Subsequent events (Details)

Subsequent events (Details) - Subsequent Events [Member]	Nov. 04, 2020$ / shares
Dividends Approved [Abstract]
Dividend declaration date	Nov. 4, 2020
Dividend approved (in dollars per share)	$ 0.42
Dividend approved expected date to be paid	Dec. 15, 2020