Atlantica Sustainable Infrastructure (AY) 6-K 6 May 21 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2021
Cover [Abstract]
Entity Registrant Name	Atlantica Sustainable Infrastructure plc
Entity Central Index Key	0001601072
Document Type	6-K
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Period End Date	Mar. 31, 2021

Consolidated condensed statemen

Consolidated condensed statements of financial position - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Non-current assets
Contracted concessional assets	$ 7,987,180	$ 8,155,418
Investments carried under the equity method	111,798	116,614
Financial investments	84,420	89,754
Deferred tax assets	146,668	152,290
Total non-current assets	8,330,066	8,514,076
Current assets
Inventories	25,223	23,958
Trade and other receivables	275,675	331,735
Financial investments	196,753	200,084
Cash and cash equivalents	1,058,843	868,501
Assets held for sale	92,089	0
Total current assets	1,648,583	1,424,278
Total assets	9,978,649	9,938,354
Equity attributable to the Company
Share capital	11,080	10,667
Share premium	1,011,743	1,011,743
Capital reserve	965,678	881,745
Other reserves	126,074	96,641
Accumulated currency translation differences	(99,054)	(99,925)
Accumulated deficit	(383,406)	(373,489)
Non-controlling interests	225,759	213,499
Total equity	1,857,874	1,740,881
Non-current liabilities
Long-term corporate debt	939,694	970,077
Long-term project debt	4,519,942	4,925,268
Grants and other liabilities	1,199,685	1,229,767
Derivative liabilities	287,861	328,184
Deferred tax liabilities	265,651	260,923
Total non-current liabilities	7,212,833	7,714,219
Current liabilities
Short-term corporate debt	25,626	23,648
Short-term project debt	680,275	312,346
Trade payables and other current liabilities	91,147	92,557
Income and other tax payables	38,722	54,703
Liabilities directly associated with the assets held for sale	72,172	0
Total current liabilities	907,942	483,254
Total equity and liabilities	$ 9,978,649	$ 9,938,354

Consolidated condensed income s

Consolidated condensed income statements - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Consolidated income statements [Abstract]
Revenue	$ 235,190	$ 210,403
Other operating income	21,233	29,538
Employee benefit expenses	(14,382)	(11,717)
Depreciation, amortization, and impairment charges	(83,541)	(109,619)
Other operating expenses	(75,270)	(65,815)
Operating profit	83,230	52,790
Financial income	1,112	1,207
Financial expense	(85,146)	(96,008)
Net exchange differences	(188)	(1,621)
Other financial income/(expense), net	2,975	(4,112)
Financial expense, net	(81,247)	(100,534)
Share of profit/(loss) of associates carried under the equity method	960	(668)
Profit / (loss) before income tax from continuing operations	2,943	(48,412)
Income tax	(14,487)	10,147
Loss for the period from continuing operations	(11,544)	(38,265)
Profit for the period from discontinued operations	480	0
Loss for the period	(11,064)	(38,265)
Profit attributable to non-controlling interests	(8,108)	(2,246)
Loss for the period attributable to the Company	$ (19,172)	$ (40,511)
Weighted average number of ordinary shares outstanding (in shares) - basic	110,386	101,602
Weighted average number of ordinary shares outstanding (in shares) - diluted	113,733	101,602
Basic earnings per share (in dollars per share)	$ (0.17)	$ (0.40)
Diluted earnings per share (in dollars per share)	(0.17)	(0.40)
Basic earnings per share from continuing operations (in dollars per share)	(0.18)	(0.40)
Diluted earnings per share from continuing operations (in dollars per share)	$ (0.17)	$ (0.40)

Consolidated condensed statem_2

Consolidated condensed statements of comprehensive income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Consolidated statements of comprehensive income [Abstract]
Loss for the period	$ (11,064)	$ (38,265)
Items that may be subject to transfer to income statement
Change in fair value of cash flow hedges	28,004	(54,699)
Currency translation differences	(2,480)	(31,425)
Tax effect	(5,510)	13,594
Net income/(expenses) recognized directly in equity	20,014	(72,530)
Cash flow hedges	14,038	14,529
Tax effect	(3,510)	(3,632)
Transfers to income statement	10,528	10,897
Other comprehensive income/(loss)	30,542	(61,633)
Total comprehensive income/(loss) for the period	19,478	(99,898)
Total comprehensive (income)/loss attributable to non-controlling interests	(8,346)	8,891
Total comprehensive income/(loss) attributable to the Company	$ 11,132	$ (91,007)

Consolidated condensed statem_3

Consolidated condensed statements of changes in equity - USD ($) $ in Thousands	Total	Total Equity Attributable to Company [Member]	Share Capital [Member]	Share Premium [Member]	Capital Reserve [Member]	Other Reserves [Member]	Accumulated Currency Translation Differences [Member]	Accumulated Deficit [Member]	Non-controlling Interest [Member]
Balance, beginning of period at Dec. 31, 2019	$ 1,714,856	$ 1,508,476	$ 10,160	$ 1,011,743	$ 889,057	$ 73,797	$ (90,824)	$ (385,457)	$ 206,380
Profit/(loss) for the three -month period after taxes	(38,265)	(40,511)	0	0	0	0	0	(40,511)	2,246
Change in fair value of cash flow hedges	(40,170)	(39,775)	0	0	0	(39,775)	0	0	(395)
Currency translation differences	(31,425)	(20,584)	0	0	0	0	(20,584)	0	(10,841)
Tax effect	9,962	9,863	0	0	0	9,863	0	0	99
Other comprehensive income/(loss)	(61,633)	(50,496)	0	0	0	(29,912)	(20,584)	0	(11,137)
Total comprehensive income/(loss) for the period	(99,898)	(91,007)	0	0	0	(29,912)	(20,584)	(40,511)	(8,891)
Distributions (Note 13)	(45,828)	(41,658)	0	0	(41,658)	0	0	0	(4,170)
Balance, end of period at Mar. 31, 2020	1,569,130	1,375,811	10,160	1,011,743	847,399	43,885	(111,408)	(425,968)	193,319
Balance, beginning of period at Dec. 31, 2020	1,740,881	1,527,382	10,667	1,011,743	881,745	96,641	(99,925)	(373,489)	213,499
Profit/(loss) for the three -month period after taxes	(11,064)	(19,172)	0	0	0	0	0	(19,172)	8,108
Change in fair value of cash flow hedges	42,042	38,285	0	0	0	38,285	0	0	3,757
Currency translation differences	(2,480)	871	0	0	0	0	871	0	(3,351)
Tax effect	(9,020)	(8,852)	0	0	0	(8,852)	0	0	(168)
Other comprehensive income/(loss)	30,542	30,304	0	0	0	29,433	871	0	238
Total comprehensive income/(loss) for the period	19,478	11,132	0	0	0	29,433	871	(19,172)	8,346
Capital increase (Note 13)	130,865	130,865	413	0	130,452	0	0	0	0
Business combinations (Note 5)	8,287	0	0	0	0	0	0	0	8,287
Share-based compensation (Note 13)	9,255	9,255	0	0	0	0	0	9,255	0
Distributions (Note 13)	(50,892)	(46,519)	0	0	(46,519)	0	0	0	(4,373)
Balance, end of period at Mar. 31, 2021	$ 1,857,874	$ 1,632,115	$ 11,080	$ 1,011,743	$ 965,678	$ 126,074	$ (99,054)	$ (383,406)	$ 225,759

Consolidated condensed cash flo

Consolidated condensed cash flows statements $ in Thousands, € in Millions	3 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)
Consolidated cash flows statements [Abstract]
Profit for the period	$ (11,064)	$ (38,265)
Financial expense and non-monetary adjustments	171,472	194,720
Profit for the period adjusted by non-monetary items	160,408	156,455
Changes in working capital	16,963	(59,334)
Net interest and income tax paid	(30,663)	(11,436)
Net cash provided by operating activities	146,708	85,685
Acquisitions of subsidiaries and entities under equity method	(10,744)	0
Investments in contracted concessional assets	(6,341)	0
Distributions from entities under the equity method	8,799	5,120
Other non-current assets/liabilities	1,921	(5,938)
Net cash used in investing activities	(6,365)	(818)
Proceeds from Project debt	0	33,783
Proceeds from Corporate debt	4,048	89,038
Repayment of Project debt	(24,788)	(16,420)
Dividends paid to Company's shareholders	(46,519)	(41,657)
Dividends paid to Non-controlling interest	(4,215)	(4,913)
Capital increase	130,618	0
Net cash provided by financing activities	59,144	59,831
Net increase in cash and cash equivalents	199,487	144,698
Cash and cash equivalents at beginning of the period	868,501	562,795
Translation differences in cash or cash equivalent	(9,145)	(17,321)
Cash and cash equivalents at end of the period	$ 1,058,843	$ 690,172

Nature of the business

Nature of the business	3 Months Ended
	Mar. 31, 2021
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 infrastructure company that owns, manages and invests in renewable energy, storage, 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 Corp. (“Algonquin”) is the largest shareholder of the Company and currently owns a 44.2% stake in Atlantica. 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. During 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 1”). This asset has been in operation since 2016 demonstrating a good operating track record, while selling its production in the Chilean power market. The Company’s initial contribution was approximately $4 million. In addition, on January 6, 2021, the Company closed its second investment through the platform with the acquisition of a 40 MW solar PV plant (“Chile PV 2”). This asset started commercial operation in 2017 and its revenue is partially contracted. The total equity investment for this new asset was approximately $5.0 million. The platform intends to make further investments in renewable energy in Chile and to sign PPAs with credit worthy off-takers. - In January 2019, the Company entered into an agreement with Abengoa (references to “Abengoa” refer to Abengoa, S.A., together with its subsidiaries, or Abenewco1, S.A. together with its subsidiaries, unless the context otherwise requires) 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 an advance payment of $19.9 million in January 2019. 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 and control over the asset. - 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. The total equity investment is expected to be up to $290 million of which $272 million has already been paid. The 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. In October 2020, the Company reached an agreement to acquire Calgary District Heating (Calgary District Energy Center), an approximately 55 MWt district heating asset in Canada for a total equity investment of approximately $20 million. Calgary District Heating has been in operation since 2010 and represents the first investment of the Company in this sector, which is recognized as a key measure for cities to reduce emissions by the UN Environment Program. The asset provides heating services to a diverse range of government, institutional and commercial customers in the city of Calgary. Closing is subject to conditions precedent and regulatory approvals and is expected in the second quarter of 2021. In December 2020, the Company reached an agreement with Algonquin to acquire La Sierpe, a 20 MW solar asset in Colombia for a total equity investment of approximately $20 million. Closing is expected to occur after the asset reaches commercial operation, currently expected to occur by mid-2021. Closing is subject to conditions precedent and regulatory approvals. Additionally, the Company agreed to potentially co-invest with Algonquin in additional solar plants in Colombia with a combined capacity of approximately 30 MW to be developed and built by AAGES, a joint venture between Algonquin and Abengoa designed to invest in the development and construction of contracted clean energy and water infrastructure contracted assets. In January 2021, the Company closed the acquisition of 42.5% of the equity of Rioglass, a multinational manufacturer of solar components, for $8.4 million, increasing its stake to 57.5%. In addition, the Company has an option to acquire the remaining 42.5% under the same conditions until September 2021, and after that date the seller also has an option to sell the 42.5% under the same conditions. The Company´s current intention is to sell a significant portion of its shares in Rioglass to partners, retaining a minority stake, and has therefore classified the investment as held for sale in these consolidated condensed interim financial statements as of March 31, 2021 (Note 5). On April 7, 2021, the Company closed the acquisition of Coso, a 135 MW renewable asset in California. Coso is the third largest geothermal plant in the United States and provides base load renewable energy to the California Independent System Operator (“ISO”). It has PPAs signed with three investment grade off-takers, with a 19-year average contract life. The total equity investment was approximately $130 million, and the Company expects to make an additional investment of approximately $40 million to reduce project debt. In April 2021 the Company reached an agreement with Omers to acquire a 49% interest in a 596 MW portfolio of wind assets in the United States. EDP Renewables owns the remaining 51%. The assets have PPAs with investment grade off-takers with five year average remaining contract life. The total equity investment is expected to be approximately $196.5 million. Closing is expected to occur in the third quarter of 2021 subject to customary conditions precedent and regulatory approvals. The following table provides an overview of the main concessional assets the Company owned or had an interest in as of March 31, 2021: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (14) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW A-/A2/A- 2013 23 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/WR/BB 2014 19 Chile PV 1 Renewable (Solar) 35% (8) Chile USD 55 MW N/A 2016 N/A Chile PV 2 Renewable (Solar) 35% (8) Chile USD 40 MW N/A 2017 N/A Solaben 2 & 3 Renewable (Solar) 70% (1) Spain Euro 2x50 MW A/Baa1/A- 2012 17/16 Solacor 1 & 2 Renewable (Solar) 87% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 16/16 PS10 & PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007&2009 11/13 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 16/16 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 16/17 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 14/14/15 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 18/18 Seville PV Renewable (Solar) 80% (6) Spain Euro 1 MW A/Baa1/A- 2006 15 Kaxu Renewable (Solar) 51% (3) South Africa Rand 100 MW BB-/Ba2/BB- (11) 2015 14 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 13 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 14 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- 2015 15 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB+/A3/BBB+ 2012 12 ACT Efficient natural gas 100% Mexico USD 300 MW BBB/ Ba2/BB- 2013 12 Monterrey Efficient natural gas 30% Mexico USD 142 MW Not rated 2018 18 ATN (13) Transmission line 100% Peru USD 379 miles BBB+/A3/BBB+ 2011 20 ATS Transmission line 100% Peru USD 569 miles BBB+/A3/BBB+ 2014 23 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 12 Quadra 1 & 2 Transmission line 100% Chile USD 49 miles/32 miles Not rated 2014 14/14 Palmucho Transmission line 100% Chile USD 6 miles BBB+/Baa1/A- 2007 17 Chile TL3 Transmission line 100% Chile USD 50 miles A/A1/A- 1993 Regulated Skikda Water 34.2% (4) Algeria USD 3.5 Mft3/day Not rated 2009 13 Honaine Water 25.5% (5) Algeria USD 7 M ft3/day Not rated 2012 17 Tenes Water 51% (7) Algeria USD 7 M ft3/day Not rated 2015 19 (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 1 and Chile PV 2 is indirectly held by financial partners through the renewable energy platform of the Company 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 ATN Expansion 1 & 2. (14) As of December 31, 2020. (*) Commercial Operation Date. The Kaxu project financing arrangement 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. The insolvency filing by the individual company Abengoa S.A. on February 22, 2021 represents 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 does not have what International Accounting Standards define as an unconditional right to defer the settlement of the debt for at least twelve months, as the cross-default provisions make that right conditional. Therefore, Kaxu total debt (Note 15) has been presented as current in the consolidated condensed interim financial statements of the Company as of March 31, 2021 for an amount of $355 million, in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”. The Company is currently negotiating a waiver from the creditors and/or contractual modifications to permanently remove the cross-default provision.

Basis of preparation

Basis of preparation	3 Months Ended
	Mar. 31, 2021
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, 2020, were approved by the Board of Directors on February 26, 2021. 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 three-month period ended March 31, 2021, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2020. 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, 2020 included in the 2020 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 May 4, 2021. Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2021 under IFRS-IASB, applied by the Company in the preparation of these condensed interim financial statements: - 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 16. Amendment to extend the 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 April 1, 2021 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, 2022: - IFRS 1. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter). This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 3. Amendments updating a reference to the Conceptual Framework. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 4. Amendments regarding the expiry date of the deferral approach. The fixed expiry date for the temporary exemption in IFRS 4 from applying IFRS 9 is now 1 January 2023. - IFRS 9. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 17. Amendments to address concerns and implementation challenges that were identified after IFRS 17 was published. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 1 (Amendment). Classification of liabilities. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 1. Amendment to defer the effective date of the January 2020 amendment. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 1. (Amendment). Disclosure of accounting policies. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 8. Amendment regarding the definition of accounting estimates. 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, 2022, 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 its 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 require significant management estimates and judgment 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. As of the date of preparation of these consolidated condensed interim financial statements, no relevant changes in estimates made are anticipated and, therefore, no significant changes in the value of assets and liabilities recognized at March 31, 2021, are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Financial risk management

Financial risk management	3 Months Ended
	Mar. 31, 2021
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, 2020 included in the 2020 20-F.

Financial information by segmen

Financial information by segment	3 Months Ended
	Mar. 31, 2021
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 and reportable segments are based on the following geographies where the contracted concessional assets are located: North America, South America and EMEA. In addition, based on the type of business, as of March 31, 2021, the Company had the following business sectors: Renewable energy, Efficient natural gas, Electric transmission lines and Water. Atlantica’s Chief Operating Decision Maker (CODM), which is the CEO, 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, profit/(loss) from discontinued 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 three-month period ended March 31, 2021, Atlantica had three customers with revenues representing more than 10% of total revenue, two in the renewable energy and one in the efficient natural gas business sectors. In the three-month period ended March 31, 2020, Atlantica had two customers with revenues representing more than 10% of the total revenue, one 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 three-month periods ended March 31, 2021 and 2020: Revenue Adjusted EBITDA For the three-month period ended March 31, For the three-month period ended March 31, ($ in thousands) Geography 2021 2020 2021 2020 North America 60,585 59,283 39,244 51,176 South America 38,308 35,654 29,943 28,422 EMEA 136,297 115,466 97,585 82,811 Total 235,190 210,403 166,772 162,409 Revenue Adjusted EBITDA For the three-month period ended March 31, For the three-month period ended March 31, ($ in thousands) Business sector 2021 2020 2021 2020 Renewable energy 166,691 150,793 115,678 113,491 Efficient natural gas 28,408 26,403 22,318 23,540 Electric transmission lines 26,614 26,608 21,203 21,538 Water 13,477 6,599 7,573 3,840 Total 235,190 210,403 166,772 162,409 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the three-month period ended March 31, ($ in thousands) 2021 2020 Profit/(Loss) attributable to the Company (19,172 ) (40,511 ) Profit attributable to non-controlling interests 8,108 2,246 Profit from discontinued operations (480 ) - Income tax 14,487 (10,147 ) Share of (profits)/losses of associates (960 ) 668 Financial expense, net 81,247 100,534 Depreciation, amortization, and impairment charges 83,541 109,619 Total segment Adjusted EBITDA 166,772 162,409 b) The assets and liabilities by operating segments (and business sector) as of March 31, 2021 and December 31, 2020 are as follows: Assets and liabilities by geography as of March 31, 2021: North America South America EMEA Balance as of March 31, 2021 ($ in thousands) Assets allocated Contracted concessional assets 3,060,267 1,239,466 3,687,446 7,987,180 Investments carried under the equity method 68,781 - 43,016 111,798 Current financial investments 125,719 27,734 43,300 196,753 Cash and cash equivalents (project companies) 224,960 88,615 310,368 623,943 Subtotal allocated 3,479,727 1,355,815 4,084,130 8,919,674 Unallocated assets Other non-current assets 231,088 Assets held for sale 92,089 Other current assets (including cash and cash equivalents at holding company level) 735,798 Subtotal unallocated 1,058,975 Total assets 9,978,649 North America South America EMEA Balance as of March 31, 2021 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,634,887 922,444 2,642,886 5,200,217 Grants and other liabilities 1,059,358 11,233 129,094 1,199,685 Subtotal allocated 2,694,245 933,678 2,771,979 6,399,902 Unallocated liabilities Long-term and short-term corporate debt 965,320 Other non-current liabilities 553,512 Liabilities directly associated with the assets held for sale 72,172 Other current liabilities 129,869 Subtotal unallocated 1,720,873 Total liabilities 8,120,775 Equity unallocated 1,857,874 Total liabilities and equity unallocated 3,578,747 Total liabilities and equity 9,978,649 Assets and liabilities by geography as of December 31, 2020: North America South America EMEA Balance as of December 31, 2020 ($ in thousands) Assets allocated Contracted concessional assets 3,073,785 1,211,952 3,869,681 8,155,418 Investments carried under the equity method 74,660 - 41,954 116,614 Current financial investments 129,264 27,836 42,984 200,084 Cash and cash equivalents (project companies) 206,344 70,861 255,530 532,735 Subtotal allocated 3,484,053 1,310,649 4,210,149 9,004,851 Unallocated assets Other non-current assets 242,044 Other current assets (including cash and cash equivalents at holding company level) 691,459 Subtotal unallocated 933,503 Total assets 9,938,354 North America South America EMEA Balance as of December 31, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,623,284 902,500 2,711,830 5,237,614 Grants and other liabilities 1,078,974 11,355 139,438 1,229,767 Subtotal allocated 2,702,258 913,855 2,851,268 6,467,381 Unallocated liabilities Long-term and short-term corporate debt 993,725 Other non-current liabilities 589,107 Other current liabilities 147,260 Subtotal unallocated 1,730,092 Total liabilities 8,197,473 Equity unallocated 1,740,881 Total liabilities and equity unallocated 3,470,973 Total liabilities and equity 9,938,354 Assets and liabilities by business sector as of March 31, 2021: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of March 31, 2021 ($ in thousands) Assets allocated Contracted concessional assets 6,467,135 510,325 833,527 176,193 7,987,180 Investments carried under the equity method 57,970 13,502 - 40,325 111,798 Current financial investments 2,709 125,550 27,672 40,822 196,753 Cash and cash equivalents (project companies) 446,747 92,661 61,076 23,459 623,943 Subtotal allocated 6,974,561 742,038 922,275 280,799 8,919,674 Unallocated assets Other non-current assets 231,088 Assets held for sale 92,089 Other current assets (including cash and cash equivalents at holding company level) 735,798 Subtotal unallocated 1,058,975 Total assets 9,978,649 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of March 31, 2021 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,960,327 497,904 630,960 111,026 5,200,217 Grants and other liabilities 1,191,307 100 5,882 2,396 1,199,685 Subtotal allocated 5,151,635 498,005 636,842 113,422 6,399,902 Unallocated liabilities Long-term and short-term corporate debt 965,320 Other non-current liabilities 553,512 Liabilities directly associated with the assets held for sale 72,172 Other current liabilities 129,869 Subtotal unallocated 1,720,873 Total liabilities 8,120,775 Equity unallocated 1,857,874 Total liabilities and equity unallocated 3,578,747 Total liabilities and equity 9,978,649 Assets and liabilities by business sector as of December 31, 2020: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2020 ($ in thousands) Assets allocated Contracted concessional assets 6,632,611 502,285 842,595 177,927 8,155,418 Investments carried under the equity method 61,866 15,514 30 39,204 116,614 Current financial investments 6,530 124,872 27,796 40,886 200,084 Cash and cash equivalents (project companies) 397,465 67,955 46,045 21,270 532,735 Subtotal allocated 7,098,472 710,626 916,466 279,287 9,004,851 Unallocated assets Other non-current assets 242,044 Other current assets (including cash and cash equivalents at holding company level) 691,459 Subtotal unallocated 933,503 Total assets 9,938,354 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,992,512 504,293 625,203 115,606 5,237,614 Grants and other liabilities 1,221,176 108 6,040 2,443 1,229,767 Subtotal allocated 5,213,688 504,401 631,243 118,049 6,467,381 Unallocated liabilities Long-term and short-term corporate debt 993,725 Other non-current liabilities 589,107 Other current liabilities 147,260 Subtotal unallocated 1,730,092 Total liabilities 8,197,473 Equity unallocated 1,740,881 Total liabilities and equity unallocated 3,470,973 Total liabilities and equity 9,938,354 c) The amount of depreciation, amortization and impairment charges recognized for the three-month periods ended March 31, 2021 and 2020 are as follows: For the three-month period ended March 31, Depreciation, amortization and impairment by geography 2021 2020 ($ in thousands) North America (12,627 ) (57,121 ) South America (13,811 ) (15,572 ) EMEA (57,103 ) (36,927 ) Total (83,541 ) (109,619 ) For the three-month period ended March 31, Depreciation, amortization and impairment by business sectors 2021 2020 ($ in thousands) Renewable energy (93,571 ) (71,613 ) Efficient natural gas 17,357 (26,202 ) Electric transmission lines (7,749 ) (10,457 ) Water 422 (1,348 ) Total (83,541 ) (109,619 )

Business combinations and asset

Business combinations and assets held for sale	3 Months Ended
	Mar. 31, 2021
Business combinations and assets held for sale [Abstract]
Business combinations and assets held for sale	Note 5. – Business combinations and assets held for sale For the three-month period ended March 31, 2021 Business combinations On January 6, 2021, the Company completed its second investment through its Chilean renewable energy platform in a 40 MW solar PV plant, Chile PV 2, located in Chile, for approximately $5 million. Atlantica has control over Chile PV 2 under IFRS 10, Consolidated Financial Statements. The acquisition of Chile PV 2 has been accounted for in these consolidated condensed interim financial statements in accordance with IFRS 3, Business Combinations, showing 65% of Non-Controlling interests. On January 8, 2021, the Company completed the purchase of an additional 42.5% stake in Rioglass, a multinational manufacturer of solar components, increasing its stake from 15% to 57.5% and gaining control over the business under IFRS 10, Consolidated Financial Statements. The purchase price paid was $8.4 million, and the Company paid an additional $3.6 million (deductible from the final payment) for an option to acquire the remaining 42.5% under the same conditions until September 2021. After that date, the seller also has an option to sell (Put option) the 42.5% under the same conditions, which is accounted for by the Company as a liability in accordance with IAS 32, Financial Instruments: Presentation, for $5 million as of March 31, 2021. The acquisition of Rioglass has been accounted for in these consolidated condensed interim financial statements in accordance with IFRS 3, Business Combinations. The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Business combinations for the three-month period ended March 31, 2021 ($ in thousands) Concessional assets 35,095 Deferred tax asset 4,221 Cash & cash equivalents 2,250 Assets held for sale (*) 95,036 Other current assets 728 Non-current Project debt (24,380 ) Current Project debt (687 ) Liabilities directly associated with the assets held for sale (*) (74,880 ) Other current and non-current liabilities (4,478 ) Non-controlling interests (8,287 ) Total net assets acquired at fair value 24,618 Asset acquisition – purchase price paid (16,680 ) Fair value of previously held 15% stake in Rioglass (3,048 ) Liability for the Put option held by the seller of Rioglass (4,890 ) Net result of business combinations - (*) The net assets of Rioglass are presented as Assets held for sale at acquisition date (see below). The purchase price equals the fair value of the net assets acquired. The allocation of the purchase price is provisional as of March 31, 2021 and 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 March 31, 2021. The measurement period will not exceed one year from the acquisition dates. The amount of revenue contributed by the acquisitions performed during the three-month period ended March 31, 2021 to the consolidated condensed interim financial statements of the Company as of March 31, 2021 is $1.4 million, and the amount of profit after tax is $0.9 million. Assets held for sale The Company currently intends to sell a significant portion of the shares of Rioglass to partners, retaining a minority stake, and a plan to sell has already been initiated. As a result, the business of Rioglass has been presented as discontinued operations held for sale under IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, in these consolidated condensed interim financial statements as of March 31, 2021 since this transaction falls under the definition and requirements of IFRS 5. If in the future the plan to sell is delayed or canceled, such requirements may no longer be fulfilled, and the Company would account for the business of Rioglass as continuing operations. The amounts of Assets held for as of March 31, 2021 and December 31, 2020 fully relate to Rioglass, and are as follows: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Assets held for sale 92,089 - Liabilities directly associated with the assets held for sale 72,172 - Total Assets held for sale, net 19,917 - The results after tax of the discontinued operations of Rioglass included in these consolidated condensed interim financial statements since acquisition date amount to a profit of $0.5 million and have been presented separately within a single line of the profit and loss statement in accordance with IFRS 5. For the year ended December 31, 2020 On April 3, 2020, the Company completed the first investment made through the renewable energy platform it created in Chile with financial partners, which comprised a 55 MW solar PV plant, Chile PV 1, located in Chile for approximately $4 million. Atlantica has control over Chile PV 1 under IFRS 10, Consolidated Financial Statements. The acquisition of Chile PV 1 was 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 and therefore controls the asset. 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 $19 million as of May 31, 2020. The acquisition was accounted for in these consolidated condensed interim financial statements of Atlantica, in accordance with IFRS 3, Business Combinations, showing 49% of Non-Controlling interests. The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Business combinations for the year-ended December 31, 2020 ($ in thousands) Contracted concessional assets 170,769 Other non-current assets 356 Cash & cash equivalents 17,646 Other current assets 31,243 Non-current Project debt (149,585 ) Current Project debt (8,680 ) Other current and non-current liabilities (13,831 ) Non-controlling interests (25,308 ) Total net assets acquired at fair value 22,610 Asset acquisition - purchase price (22,610 ) Net result of business combinations - The purchase price equals the fair value of the net assets acquired. The allocation of the purchase prices is provisional until one year from the acquisition dates. No significant adjustments were made in 2021 to the amounts indicated in the table above during the measurement period. The amount of revenue contributed by the acquisitions performed during 2020 to the consolidated financial statements of the Company for the year 2020 was $22.5 million, and the amount of profit after tax was $6.3 million. Had the acquisitions been consolidated from January 1, 2020, the consolidated statement of comprehensive income would have included additional revenue of $14.7 million and additional profit after tax of $3.7 million.

Contracted concessional assets

Contracted concessional assets	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 and December 31, 2020 is as follows: Financial assets under IFRIC 12 Financial assets under IFRS 16 Intangible assets under IFRIC 12 Intangible assets under IFRS 16 (Lessee) Other intangible assets under IAS 38 Property, plant and equipment under IAS 16 Balance as of March 31, 2021 ($ in thousands) Contracted concessional assets cost 923,932 2,884 9,312,437 64,878 13,785 372,722 10,690,638 Amortization and impairment (69,982 ) - (2,494,004 ) (10,795 ) (6,569 ) (122,107 ) (2,703,458 ) Total 853,950 2,884 6,818,433 56,170 7,217 250,615 7,987,180 Financial assets under IFRIC 12 Financial assets under IFRS 16 Intangible assets under IFRIC 12 Intangible assets under IFRS 16 (Lessee) Other intangible assets under IAS 38 Property, plant and equipment under IAS 16 Balance as of December 31, 2020 ($ in thousands) Contracted concessional assets cost 936,837 2,941 9,467,309 66,230 13,800 336,920 10,824,037 Amortization and impairment (87,689 ) - (2,442,520 ) (10,060 ) (6,111 ) (122,240 ) (2,668,619 ) Total 849,149 2,941 7,024,789 56,170 7,689 214,680 8,155,418 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, ATN Expansion 2, Chile PV 1 and Chile PV 2, which are recorded as property plant and equipment in accordance with IAS 16. The decrease in the contracted concessional assets cost is primarily due to the lower value of the Euro denominated assets since the exchange rate of the Euro decreased against the U.S. dollar since December 31, 2020, partially offset by the business combinations for a total amount of $35 million (Note 5). 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 three-month periods ended March 31, 2021 and 2020. The impairment provision based on the expected credit losses on contracted concessional financial assets decreased by $18 million in the three-month period ended March 31, 2021 (increase of $30 million in the three-month period ended March 31, 2020), primarily in ACT.

Investments carried under the e

Investments carried under the equity method	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 and December 31, 2020: Balance as of March 31, 2021 Balance as of December 31, 2020 ($ in thousands) Evacuación Valdecaballeros, S.L. 892 976 Myah Bahr Honaine, S.P.A 40,325 39,204 Pectonex, R.F. Proprietary Limited 1,564 1,587 Ca Ku A1, S.A.P.I. de CV (PTS) - 30 Evacuación Villanueva del Rey, S.L - - Windlectric Inc 55,279 59,116 Pemcorp SAPI de CV 13,502 15,514 Other renewable energy associates 235 286 Total 111,798 116,614 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 100% owned by Amherst Island Partnership, which is accounted for under the equity method in these consolidated condensed interim financial statements. 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. The decrease in investments carried under the equity method as of March 31, 2021, is primarily due to distributions received by Atlantica Yield Energy Solutions Canada Inc. (“AYES Canada”) from Amherst Island Partnership for $4.5 million. A significant portion of the distributions received from Amherst are distributed by the Company to its partner in this project (Note 13).

Financial investments

Financial investments	3 Months Ended
	Mar. 31, 2021
Financial investments [Abstract]
Financial investments	Note 8. - Financial investments The detail of Non-current and Current financial investments as of March 31, 2021 and December 31, 2020 is as follows: Balance as of March 31, 2021 Balance as of December 31, 2020 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 14,459 12,896 Fair Value through Profit and Loss (Investment in Rioglass) - 2,687 Derivative assets (Note 9) 2,093 1,099 Other receivable accounts at amortized cost 67,868 73,072 Total non-current financial investments 84,420 89,754 Contracted concessional financial assets 178,601 178,198 Derivative assets (Note 9) 1,236 460 Other receivable accounts at amortized cost 16,916 21,426 Total current financial investments 196,753 200,084 Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the United States. Investment in Rioglass corresponded to a 15.12% equity interest in Rioglass as of December 31, 2020. The Company gained control over Rioglass on January 8, 2021, and the business is classified as discontinued operations held for sale in these consolidated condensed interim financial statements as of March 31, 2021 (Note 5).

Derivative financial instrument

Derivative financial instruments	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 and December 31, 2020 are as follows: Balance as of March 31, 2021 Balance as of December 31, 2020 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 1,795 263,271 898 302,302 Foreign exchange derivatives instruments 1,533 - 661 - Notes conversion option (Note 14) - 24,590 - 25,882 Total 3,328 287,861 1,559 328,184 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. 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 $14.0 million for the three-month period ended March 31, 2021 (loss of $14.5 million for the three-month period ended March 31, 2020). The after-tax results accumulated in equity in connection with derivatives designated as cash flow hedges as of March 2021 and December 31, 2020 amount to a profit of $126.1 million and $96.6 million, respectively. 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 Company hedges 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), with a negative fair value of $25 million as of March 31, 2021 recorded as a derivative liability (derivative liability of $26 million as of December 31, 2020).

Fair value of financial instrum

Fair value of financial instruments	3 Months Ended
	Mar. 31, 2021
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 classified 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 March 31, 2021, 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, which has been classified as Level 3. As of December 31, 2020, these consolidated condensed interim financial investments also included the investment in Rioglass (Note 8), which was classified as level 3.

Related parties

Related parties	3 Months Ended
	Mar. 31, 2021
Related parties [Abstract]
Related parties	Note 11. - Related parties The related parties of the Company are primarily Algonquin and its subsidiaries, non-controlling interests (Note 13), entities accounted for under the equity method (Note 7) as well as the Directors and the Senior Management of the Company. Details of balances with related parties as of March 31, 2021 and December 31, 2020 are as follows: Balance as of March 31, Balance as of December 31, ($ in thousands) 2021 2020 Credit receivables (current) 19,073 23,067 Credit receivables (non-current) 11,582 10,082 Total receivables from related parties 30,655 33,149 Credit payables (current) 18,294 18,477 Credit payables (non-current) 6,594 6,810 Total payables to related parties 24,888 25,287 Current credit receivables as of March 31, 2021 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 $15.9 million ($15.5 million as of December 31, 2020). Non-current credit receivables as of March 31, 2021 and December 31, 2020 correspond to the long-term portion of the loan to Arroyo Netherland II B.V. Credit payables relate to debts with non-controlling partners in Kaxu, Solaben 2 & 3 and Solacor 1 & 2 for an amount of $20.9 million as of March 31, 2021 ($21.1 million as of December 31, 2020). Current credit payables also include the dividend to be paid by AYES Canada to Algonquin for $4.3 million as of March 31, 2021 ($4.2 million as of December 31, 2020). The transactions carried out by entities included in these consolidated condensed interim financial statements with related parties, for the three-month periods ended March 31, 2021 and 2020 have been as follows: For the three-month period ended March 31, 2021 2020 ($ in thousands) Financial income 510 584 Financial expenses (31 ) (42 )

Trade and other receivables

Trade and other receivables	3 Months Ended
	Mar. 31, 2021
Trade and other receivables [Abstract]
Trade and other receivables	Note 12. - Trade and other receivables Trade and other receivables as of March 31, 2021 and December 31, 2020, consist of the following: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Trade receivables 196,888 258,088 Tax receivables 44,450 50,663 Prepayments 27,115 12,074 Other accounts receivable 7,222 10,910 Total 275,675 331,735 The decrease in trade receivables is primarily due to payments received from Pemex in ACT. The increase in prepayments is primarily due to the timing of payment of insurance. As of March 31, 2021, and December 31, 2020, the fair value of trade and other receivables accounts does not differ significantly from its carrying value.

Equity

Equity	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Equity	Note 13. - Equity As of March 31, 2021, the share capital of the Company amounts to $11,079,774 represented by 110,797,738 ordinary shares fully 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 owns 44.2% of the shares of the Company and is its largest shareholder as of March 31,2021. On December 11, 2020 the Company closed an underwritten public offering of 5,069,200 ordinary shares, including 661,200 ordinary shares sold pursuant to the full exercise of the underwriters’ over-allotment option, at a price of $33 per new share. Gross proceeds were approximately $167 million. Given that the offering was issued through a subsidiary in Jersey, which became wholly owned by the Company at closing, and subsequently liquidated, the premium on issuance was credited to a merger reserve account (Capital reserves), net of issuance costs, for $161 million. Additionally, Algonquin committed to purchase 4,020,860 ordinary shares in a private placement in order to maintain its previous equity ownership of 44.2% in the Company. The private placement closed on January 7, 2021. Gross proceeds were approximately $133 million. During the first quarter of 2021, the Company changed the accounting scheme applied to its existing long-term incentive plans granted to employees from cash-settled to equity-settled in accordance with IFRS 2, Share-based Payment. The liability recognized for the rights vested by the employees under such plans at the date of this change, was reclassified to equity within the line “Accumulated deficit” for approximately $9 million. The settlement in shares was approved by the Board of Directors held on February 26, 2021, and the Company issued 106,016 new shares to its employees during the month of March 2021 to settle a portion of these plans. Atlantica´s reserves as of March 31, 2021 are made up of the share premium account and capital reserves. Other reserves primarily include the change in fair value of cash flow hedges and its tax effect. Accumulated currency translation differences primarily include the result of translating the financial statements of subsidiaries prepared in a foreign currency into the presentation currency of the Company, the U.S. dollar. Accumulated deficit primarily includes 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 partners of the Company in the Chilean renewable energy platform in Chile PV 1 and Chile PV 2. On February 26, 2021, the Board of Directors declared a dividend of $0.42 per share corresponding to the fourth quarter of 2020. The dividend was paid on March 22, 2021 for a total amount of $46.5 million. In addition, the Company declared dividends to non-controlling interests, primarily to Algonquin for $4.3 million in the three-month period ended March 31, 2021 ($4.1 million in the three-month period ended March 31, 2020). As of March 31, 2021, there was no treasury stock and there have been no transactions with treasury stock during the three-month period then ended.

Corporate debt

Corporate debt	3 Months Ended
	Mar. 31, 2021
Corporate debt [Abstract]
Corporate debt	Note 14. - Corporate debt The breakdown of corporate debt as of March 31, 2021 and December 31, 2020 is as follows: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Non-current 939,694 970,077 Current 25,626 23,648 Total Corporate Debt 965,320 993,725 On July 20, 2017, the Company signed a credit facility (the “2017 Credit Facility”) for up to €10 million, approximately $11.8 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 March 31, 2021, and December 31, 2020, the 2017 Credit Facility was fully available. The credit facility maturity is December 13, 2021. On May 10, 2018, the Company entered into a $215 million revolving credit facility (the “Revolving Credit Facility”) with a syndicate of banks. 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 $100 million of the Revolving Credit Facility. During 2019, the amount of the Revolving Credit Facility increased from $215 million to $425 million and the maturity was extended to December 31, 2022. In the first quarter of 2021, the Company increased the amount of the Revolving Credit Facility from $425 million to $450 million and the maturity has been extended to December 31, 2023. On March 31, 2021, the Company had issued letters of credit for $10 million and, therefore, $440 million of the Revolving Credit Facility are available ($415 million as of December 31, 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”), approximately $316 million, with maturity date on April 30, 2025. Interest accrues 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 resulting in the Company paying a net fixed interest rate of 4.24%. The Note Issuance Facility 2019 provided 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, and the Company elected to capitalize such interest until the end of 2020. 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 (approximately $59 million), with such notes having a tenor of up to two years. As of March 31, 2021, the Company had €20.7 million (approximately $24.4 million) issued and outstanding under the program at an average cost of 0.42% (€17.4 million, approximately $20.5 million, as of December 31, 2020). On April 1, 2020, the Company closed the secured 2020 Green Private Placement for €290 million (approximately $341 million). The private placement accrues interest at an annual 1.96% interest rate, payable quarterly and has a June 2026 maturity. On July 8, 2020, the Company entered into a senior unsecured financing (the “Note Issuance Facility 2020”) with a group of funds managed by Westbourne Capital as purchasers of the notes issued thereunder for a total amount of approximately $165 million, which is denominated in euros (€140 million). The Note Issuance Facility 2020 was issued on August 12, 2020, accrues annual interest of 5.25%, 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 in 2025. On July 29, 2020, the Company closed an additional $15 million aggregate principal amount in 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 Atlantica ordinary shares, 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 directly 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”. On December 4, 2020, the Company entered into a credit facility (the “2020 Credit Facility”) for up to €5 million, approximately $5.9 million. Amounts drawn down accrue interest at a rate per year equal to 2.50%. As of March 31, 2021, and as of December 31, 2020, the total amount of the credit was drawn down. The maturity date is December 4, 2025. The repayment schedule for the corporate debt as of March 31, 2021 is as follows: Remainder of 2021 Between January and March 2022 Between April and December 2022 2023 2024 2025 Subsequent years Total ($ in thousands) 2017 Credit Facility 20 - - - - - - 20 Note Issuance Facility 2019 - - - - - 331,885 - 331,885 Commercial Paper 24,358 - - - - - 24,358 2020 Green Private Placement 279 - - - - - 338,356 338,635 Note Issuance Facility 2020 - - - - - - 160,938 160,938 Green Exchangeable Notes 959 - - - - 102,671 - 103,630 2020 Credit Facility 10 - - 1,962 1,962 1,920 - 5,854 Total 25,626 - - 1,962 1,962 436,476 499,294 965,320 The repayment schedule for the corporate debt as of December 31, 2020 was as follows: 2021 2022 2023 2024 2025 Subsequent years Total ($ in thousands) 2017 Credit Facility 41 - - - - - 41 Notes Issuance Facility 2019 - - - - 343,999 - 343,999 Commercial Paper 21,224 - - - - - 21,224 2020 Green Private Placement 289 - - - - 351,026 351,315 Note Issuance Facility 2020 - - - - - 166,846 166,846 Green Exchangeable Notes 2,083 - - - 102,144 - 104,227 2020 Credit Facility 11 - 2,036 2,036 1,990 - 6,073 Total 23,648 - 2,036 2,036 448,133 517,872 993,725

Project debt

Project debt	3 Months Ended
	Mar. 31, 2021
Project debt [Abstract]
Project debt	Note 15. - Project debt This note shows the project debt linked to the contracted concessional assets included in Note 6 of these consolidated condensed interim financial statements. Project debt is generally used to finance contracted assets, exclusively using as guarantee the assets and cash flows of the company or group of companies carrying out the activities financed. In addition, the cash of the Company´s projects includes funds held to satisfy the customary requirements of certain non-recourse debt agreements and other restricted cash for an amount of $311 million as of March 31, 2021 ($280 million as of December 31, 2020). The breakdown of project debt for both non-current and current liabilities as of March 31, 2021 and December 31, 2020 is as follows: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Non-current 4,519,942 4,925,268 Current 680,275 312,346 Total Project debt 5,200,217 5,237,614 The decrease in total project debt as of March 31, 2021 is primarily due to the lower value of debt denominated in Euro given the depreciation of the Euro against the U.S. dollar since December 31, 2020. The Kaxu project financing arrangement 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. The insolvency filing by the individual company Abengoa S.A. on February 22, 2021 represents 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 does not have what International Accounting Standards define as an unconditional right to defer the settlement of the debt for at least twelve months, as the cross-default provisions make that right conditional. Therefore, Kaxu total debt has been presented as current in the consolidated condensed interim financial statements of the Company as of March 31, 2021 for an amount of $355 million, in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”. The Company is currently negotiating a waiver from the creditors and/or contractual modifications to permanently remove the cross-default provision. The repayment schedule for project debt in accordance with the financing arrangements and assuming there will be no acceleration of the Kaxu debt, as of March 31, 2021, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2021 Interest repayment Nominal repayment Between January and March 2022 Between April and December 2022 2023 2024 2025 Subsequent years Total ($ in thousands) 59,661 265,551 23,216 297,361 348,614 363,872 497,298 3,344,644 5,200,217 The repayment schedule for project debt in accordance with the financing arrangements as of December 31, 2020, was as follows and was consistent with the projected cash flows of the related projects: 2021 2022 2023 2024 2025 Subsequent years Total ($ in thousands) Interest repayment Nominal repayment 19,287 293,059 328,364 355,806 371,548 508,843 3,360,707 5,237,614

Grants and other liabilities

Grants and other liabilities	3 Months Ended
	Mar. 31, 2021
Grants and other liabilities [Abstract]
Grants and other liabilities	Note 16. - Grants and other liabilities Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Grants 1,013,954 1,028,765 Other Liabilities 185,731 201,002 Grants and other non-current liabilities 1,199,685 1,229,767 As of March 31, 2021, the amount recorded in Grants primarily corresponds to the ITC Grant awarded by the U.S. Department of the Treasury to Solana and Mojave for a total amount of $666 million ($674 million as of December 31, 2020). 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 $346 million ($352 million as of December 31, 2020). 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 progressively in “Other operating income”. Total amount of income for these two types of grants for Solana and Mojave is $14.7 million and $14.8 million for the three-month periods ended March 31, 2021 and 2020, respectively (Note 20). Other liabilities primarily include $49 million of non-current finance lease liabilities and $88 million of dismantling provision as of March 31, 2021 ($52 million and $88 million as of December 2020, respectively).

Trade payables and other curren

Trade payables and other current liabilities	3 Months Ended
	Mar. 31, 2021
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Note 17. - Trade payables and other current liabilities Trade payables and other current liabilities as of March 31, 2021 and December 31, 2020 are as follows: Balance as of Mach 31, Balance as of December 31, 2021 2020 ($ in thousands) Trade accounts payable 53,590 54,219 Down payments from clients 670 416 Other accounts payable 36,887 37,922 Total 91,147 92,557 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 be approximately equal to fair values and the effect of discounting them is not significant.

Income Tax

Income Tax	3 Months Ended
	Mar. 31, 2021
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 three-month period ended March 31, 2021, income tax amounted to a $14,487 thousand expense with respect to a profit before income tax of $2,943 thousand. In the three-month period ended March 31, 2020, income tax amounted to a $10,147 thousand income with respect to a loss before income tax of $48,412 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 expense, net

Financial expense, net	3 Months Ended
	Mar. 31, 2021
Financial expense, net [Abstract]
Financial expense, net	Note 19. - Financial expense, net Financial income and expenses The following table sets forth financial income and expenses for the three-month periods ended March 31, 2021 and 2020: For the three-month period ended March 31, Financial income 2021 2020 ($ in thousands) Interest income from loans and credits 511 1,117 Interest rates gains on derivatives: cash flow hedges 601 90 Total 1,112 1,207 For the three-month period ended March 31, Financial expenses 2021 2020 Expenses due to interest: ($ in thousands) - Loans from credit entities (56,227 ) (61,388 ) - Other debts (14,776 ) (19,136 ) Interest rates losses on derivatives: cash flow hedges (14,143 ) (15,484 ) Total (85,146 ) (96,008 ) Interest from other debts is primarily interest on the notes issued by ATS, ATN, Solaben Luxembourg, Hypesol Solar Inversiones (the holding company of Helios projects) and Atlantica Sustainable Infrastructure Jersey. Losses from interest rate derivatives designated as cash flow hedges primarily correspond to transfers from equity to financial expense when the hedged item impacts the consolidated income statement. Net exchange differences Net exchange differences primarily correspond to realized and unrealized exchange gains and losses on transactions in foreign currencies as part of the normal course of business of the Company. Other financial income and expenses The following table sets out Other financial income and expenses for the three-month periods ended March 31, 2021, and 2020: For the three-month period ended March 31, Other financial income / (expenses) 2021 2020 ($ in thousands) Other financial income 6,662 2,202 Other financial losses (3,687 ) (6,315 ) Total 2,975 (4,112 ) Other financial income in the three-month period ended March 31, 2021, includes a $3.8 million income for non-monetary change to the fair value of derivatives of Kaxu for which hedge accounting is not applied. Residual items are primarily interests on deposits and loans, including non-monetary changes to the amortized cost of such loans. Other financial losses include 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	3 Months Ended
	Mar. 31, 2021
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 three-month periods ended March 31, 2021, and 2020: Other Operating income For the three-month period ended March 31, 2021 2020 ($ in thousands) Grants (Note 16) 14,715 14,751 Insurance proceeds and other 6,518 14,787 Total 21,233 29,538 Other Operating expenses For the three-month period ended March 31, 2021 2020 ($ in thousands) Raw materials and consumables used (1,932 ) (2,208 ) Leases and fees (654 ) (660 ) Operation and maintenance (37,117 ) (26,791 ) Independent professional services (7,634 ) (10,444 ) Supplies (6,005 ) (5,587 ) Insurance (10,515 ) (9,204 ) Levies and duties (9,666 ) (8,904 ) Other expenses (1,747 ) (2,017 ) Total (75,270 ) (65,815 )

Earnings per share

Earnings per share	3 Months Ended
	Mar. 31, 2021
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 outstanding shares. Diluted earnings per share for the three-month period ended March 31, 2021 have been calculated considering the potential issuance of 3,347,305 shares on the settlement of the Green Exchangeable Notes (Note 14). Diluted earnings per share equal basic earnings per share for the three-month period ended March 31, 2020. Item For the three-month period ended March 31, 2021 2020 ($ in thousands) Loss attributable to Atlantica (19,172 ) (40,511 ) Loss from continuing operations attributable to Atlantica (19,652 ) (40,511 ) Average number of ordinary shares outstanding (thousands) - basic 110,386 101,602 Average number of ordinary shares outstanding (thousands) - diluted 113,733 101,602 Earnings per share for the period (U.S. dollar per share) - basic (0.17 ) (0.40 ) Earnings per share for the period (U.S. dollar per share) - diluted (0.17 ) (0.40 ) Earnings per share for the period from continuing operations (U.S. dollar per share) - basic (0.18 ) (0.40 ) Earnings per share for the period from continuing operations (U.S. dollar per share) - diluted (0.17 ) (0.40 )

Subsequent events

Subsequent events	3 Months Ended
	Mar. 31, 2021
Subsequent events [Abstract]
Subsequent events	Note 22. - Subsequent events On April 7, 2021, the Company closed the acquisition of Coso, a 135 MW renewable asset in California. Coso is the third largest geothermal plant in the United States and provides base load renewable energy to the California ISO. It has PPAs signed with three investment grade off-takers, with a 19-year average contract life. The total equity investment was approximately $130 million, and the Company expects to make an additional investment of approximately $40 million to reduce project debt. In April 2021 the Company reached an agreement with Omers to acquire a 49% interest in a 596 MW portfolio of wind assets in the United States. EDP Renewables owns the remaining 51%. The assets have PPAs with investment grade off-takers with five year average remaining contract life. The total equity investment is expected to be approximately $196.5 million. Closing is expected to occur in the third quarter of 2021 subject to customary conditions precedent and regulatory approvals. On May 4, 2021, the Board of Directors of the Company approved a dividend of $0.43 per share, which is expected to be paid on June 15, 2021.

Basis of preparation (Policies)

Basis of preparation (Policies)	3 Months Ended
	Mar. 31, 2021
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, 2020, were approved by the Board of Directors on February 26, 2021. 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 three-month period ended March 31, 2021, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2020. 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, 2020 included in the 2020 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 May 4, 2021.
Application of new accounting standards	Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2021 under IFRS-IASB, applied by the Company in the preparation of these condensed interim financial statements: - 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 16. Amendment to extend the 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 April 1, 2021 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, 2022: - IFRS 1. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter). This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 3. Amendments updating a reference to the Conceptual Framework. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 4. Amendments regarding the expiry date of the deferral approach. The fixed expiry date for the temporary exemption in IFRS 4 from applying IFRS 9 is now 1 January 2023. - IFRS 9. Amendments resulting from Annual Improvements to IFRS Standards 2018–2020. This amendment is mandatory for annual periods beginning on or after January 1, 2022 under IFRS-IASB. - IFRS 17. Amendments to address concerns and implementation challenges that were identified after IFRS 17 was published. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 1 (Amendment). Classification of liabilities. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 1. Amendment to defer the effective date of the January 2020 amendment. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 1. (Amendment). Disclosure of accounting policies. This amendment is mandatory for annual periods beginning on or after January 1, 2023 under IFRS-IASB. - IAS 8. Amendment regarding the definition of accounting estimates. 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, 2022, 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 its 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 require significant management estimates and judgment 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. As of the date of preparation of these consolidated condensed interim financial statements, no relevant changes in estimates made are anticipated and, therefore, no significant changes in the value of assets and liabilities recognized at March 31, 2021, are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Fair value of financial instr_2

Fair value of financial instruments (Policies)	3 Months Ended
	Mar. 31, 2021
Fair value of financial instruments [Abstract]
Fair value of financial instruments	Financial instruments measured at fair value are classified 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 March 31, 2021, 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, which has been classified as Level 3. As of December 31, 2020, these consolidated condensed interim financial investments also included the investment in Rioglass (Note 8), which was classified as level 3.

Nature of the business (Tables)

Nature of the business (Tables)	3 Months Ended
	Mar. 31, 2021
Nature of the business [Abstract]
Overview of main assets	The following table provides an overview of the main concessional assets the Company owned or had an interest in as of March 31, 2021: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (14) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW A-/A2/A- 2013 23 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/WR/BB 2014 19 Chile PV 1 Renewable (Solar) 35% (8) Chile USD 55 MW N/A 2016 N/A Chile PV 2 Renewable (Solar) 35% (8) Chile USD 40 MW N/A 2017 N/A Solaben 2 & 3 Renewable (Solar) 70% (1) Spain Euro 2x50 MW A/Baa1/A- 2012 17/16 Solacor 1 & 2 Renewable (Solar) 87% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 16/16 PS10 & PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007&2009 11/13 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 16/16 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 16/17 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 14/14/15 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 18/18 Seville PV Renewable (Solar) 80% (6) Spain Euro 1 MW A/Baa1/A- 2006 15 Kaxu Renewable (Solar) 51% (3) South Africa Rand 100 MW BB-/Ba2/BB- (11) 2015 14 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 13 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- (12) 2014 14 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB/Baa2/BBB- 2015 15 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB+/A3/BBB+ 2012 12 ACT Efficient natural gas 100% Mexico USD 300 MW BBB/ Ba2/BB- 2013 12 Monterrey Efficient natural gas 30% Mexico USD 142 MW Not rated 2018 18 ATN (13) Transmission line 100% Peru USD 379 miles BBB+/A3/BBB+ 2011 20 ATS Transmission line 100% Peru USD 569 miles BBB+/A3/BBB+ 2014 23 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 12 Quadra 1 & 2 Transmission line 100% Chile USD 49 miles/32 miles Not rated 2014 14/14 Palmucho Transmission line 100% Chile USD 6 miles BBB+/Baa1/A- 2007 17 Chile TL3 Transmission line 100% Chile USD 50 miles A/A1/A- 1993 Regulated Skikda Water 34.2% (4) Algeria USD 3.5 Mft3/day Not rated 2009 13 Honaine Water 25.5% (5) Algeria USD 7 M ft3/day Not rated 2012 17 Tenes Water 51% (7) Algeria USD 7 M ft3/day Not rated 2015 19 (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 1 and Chile PV 2 is indirectly held by financial partners through the renewable energy platform of the Company 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 ATN Expansion 1 & 2. (14) As of December 31, 2020. (*) Commercial Operation Date.

Financial information by segm_2

Financial information by segment (Tables)	3 Months Ended
	Mar. 31, 2021
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 three-month periods ended March 31, 2021 and 2020: Revenue Adjusted EBITDA For the three-month period ended March 31, For the three-month period ended March 31, ($ in thousands) Geography 2021 2020 2021 2020 North America 60,585 59,283 39,244 51,176 South America 38,308 35,654 29,943 28,422 EMEA 136,297 115,466 97,585 82,811 Total 235,190 210,403 166,772 162,409 Revenue Adjusted EBITDA For the three-month period ended March 31, For the three-month period ended March 31, ($ in thousands) Business sector 2021 2020 2021 2020 Renewable energy 166,691 150,793 115,678 113,491 Efficient natural gas 28,408 26,403 22,318 23,540 Electric transmission lines 26,614 26,608 21,203 21,538 Water 13,477 6,599 7,573 3,840 Total 235,190 210,403 166,772 162,409 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the three-month period ended March 31, ($ in thousands) 2021 2020 Profit/(Loss) attributable to the Company (19,172 ) (40,511 ) Profit attributable to non-controlling interests 8,108 2,246 Profit from discontinued operations (480 ) - Income tax 14,487 (10,147 ) Share of (profits)/losses of associates (960 ) 668 Financial expense, net 81,247 100,534 Depreciation, amortization, and impairment charges 83,541 109,619 Total segment Adjusted EBITDA 166,772 162,409
Assets and liabilities by geography	b) The assets and liabilities by operating segments (and business sector) as of March 31, 2021 and December 31, 2020 are as follows: Assets and liabilities by geography as of March 31, 2021: North America South America EMEA Balance as of March 31, 2021 ($ in thousands) Assets allocated Contracted concessional assets 3,060,267 1,239,466 3,687,446 7,987,180 Investments carried under the equity method 68,781 - 43,016 111,798 Current financial investments 125,719 27,734 43,300 196,753 Cash and cash equivalents (project companies) 224,960 88,615 310,368 623,943 Subtotal allocated 3,479,727 1,355,815 4,084,130 8,919,674 Unallocated assets Other non-current assets 231,088 Assets held for sale 92,089 Other current assets (including cash and cash equivalents at holding company level) 735,798 Subtotal unallocated 1,058,975 Total assets 9,978,649 North America South America EMEA Balance as of March 31, 2021 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,634,887 922,444 2,642,886 5,200,217 Grants and other liabilities 1,059,358 11,233 129,094 1,199,685 Subtotal allocated 2,694,245 933,678 2,771,979 6,399,902 Unallocated liabilities Long-term and short-term corporate debt 965,320 Other non-current liabilities 553,512 Liabilities directly associated with the assets held for sale 72,172 Other current liabilities 129,869 Subtotal unallocated 1,720,873 Total liabilities 8,120,775 Equity unallocated 1,857,874 Total liabilities and equity unallocated 3,578,747 Total liabilities and equity 9,978,649 Assets and liabilities by geography as of December 31, 2020: North America South America EMEA Balance as of December 31, 2020 ($ in thousands) Assets allocated Contracted concessional assets 3,073,785 1,211,952 3,869,681 8,155,418 Investments carried under the equity method 74,660 - 41,954 116,614 Current financial investments 129,264 27,836 42,984 200,084 Cash and cash equivalents (project companies) 206,344 70,861 255,530 532,735 Subtotal allocated 3,484,053 1,310,649 4,210,149 9,004,851 Unallocated assets Other non-current assets 242,044 Other current assets (including cash and cash equivalents at holding company level) 691,459 Subtotal unallocated 933,503 Total assets 9,938,354 North America South America EMEA Balance as of December 31, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,623,284 902,500 2,711,830 5,237,614 Grants and other liabilities 1,078,974 11,355 139,438 1,229,767 Subtotal allocated 2,702,258 913,855 2,851,268 6,467,381 Unallocated liabilities Long-term and short-term corporate debt 993,725 Other non-current liabilities 589,107 Other current liabilities 147,260 Subtotal unallocated 1,730,092 Total liabilities 8,197,473 Equity unallocated 1,740,881 Total liabilities and equity unallocated 3,470,973 Total liabilities and equity 9,938,354
Assets and liabilities by business sector	Assets and liabilities by business sector as of March 31, 2021: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of March 31, 2021 ($ in thousands) Assets allocated Contracted concessional assets 6,467,135 510,325 833,527 176,193 7,987,180 Investments carried under the equity method 57,970 13,502 - 40,325 111,798 Current financial investments 2,709 125,550 27,672 40,822 196,753 Cash and cash equivalents (project companies) 446,747 92,661 61,076 23,459 623,943 Subtotal allocated 6,974,561 742,038 922,275 280,799 8,919,674 Unallocated assets Other non-current assets 231,088 Assets held for sale 92,089 Other current assets (including cash and cash equivalents at holding company level) 735,798 Subtotal unallocated 1,058,975 Total assets 9,978,649 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of March 31, 2021 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,960,327 497,904 630,960 111,026 5,200,217 Grants and other liabilities 1,191,307 100 5,882 2,396 1,199,685 Subtotal allocated 5,151,635 498,005 636,842 113,422 6,399,902 Unallocated liabilities Long-term and short-term corporate debt 965,320 Other non-current liabilities 553,512 Liabilities directly associated with the assets held for sale 72,172 Other current liabilities 129,869 Subtotal unallocated 1,720,873 Total liabilities 8,120,775 Equity unallocated 1,857,874 Total liabilities and equity unallocated 3,578,747 Total liabilities and equity 9,978,649 Assets and liabilities by business sector as of December 31, 2020: Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2020 ($ in thousands) Assets allocated Contracted concessional assets 6,632,611 502,285 842,595 177,927 8,155,418 Investments carried under the equity method 61,866 15,514 30 39,204 116,614 Current financial investments 6,530 124,872 27,796 40,886 200,084 Cash and cash equivalents (project companies) 397,465 67,955 46,045 21,270 532,735 Subtotal allocated 7,098,472 710,626 916,466 279,287 9,004,851 Unallocated assets Other non-current assets 242,044 Other current assets (including cash and cash equivalents at holding company level) 691,459 Subtotal unallocated 933,503 Total assets 9,938,354 Renewable energy Efficient natural gas Electric transmission lines Water Balance as of December 31, 2020 ($ in thousands) Liabilities allocated Long-term and short-term project debt 3,992,512 504,293 625,203 115,606 5,237,614 Grants and other liabilities 1,221,176 108 6,040 2,443 1,229,767 Subtotal allocated 5,213,688 504,401 631,243 118,049 6,467,381 Unallocated liabilities Long-term and short-term corporate debt 993,725 Other non-current liabilities 589,107 Other current liabilities 147,260 Subtotal unallocated 1,730,092 Total liabilities 8,197,473 Equity unallocated 1,740,881 Total liabilities and equity unallocated 3,470,973 Total liabilities and equity 9,938,354
Depreciation, amortization and impairment charges recognized	c) The amount of depreciation, amortization and impairment charges recognized for the three-month periods ended March 31, 2021 and 2020 are as follows: For the three-month period ended March 31, Depreciation, amortization and impairment by geography 2021 2020 ($ in thousands) North America (12,627 ) (57,121 ) South America (13,811 ) (15,572 ) EMEA (57,103 ) (36,927 ) Total (83,541 ) (109,619 ) For the three-month period ended March 31, Depreciation, amortization and impairment by business sectors 2021 2020 ($ in thousands) Renewable energy (93,571 ) (71,613 ) Efficient natural gas 17,357 (26,202 ) Electric transmission lines (7,749 ) (10,457 ) Water 422 (1,348 ) Total (83,541 ) (109,619 )

Business combinations and ass_2

Business combinations and assets held for sale (Tables)	3 Months Ended
	Mar. 31, 2021
Business combinations and assets held for sale [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: Business combinations for the three-month period ended March 31, 2021 ($ in thousands) Concessional assets 35,095 Deferred tax asset 4,221 Cash & cash equivalents 2,250 Assets held for sale (*) 95,036 Other current assets 728 Non-current Project debt (24,380 ) Current Project debt (687 ) Liabilities directly associated with the assets held for sale (*) (74,880 ) Other current and non-current liabilities (4,478 ) Non-controlling interests (8,287 ) Total net assets acquired at fair value 24,618 Asset acquisition – purchase price paid (16,680 ) Fair value of previously held 15% stake in Rioglass (3,048 ) Liability for the Put option held by the seller of Rioglass (4,890 ) Net result of business combinations - (*) The net assets of Rioglass are presented as Assets held for sale at acquisition date (see below). The amount of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Business combinations for the year-ended December 31, 2020 ($ in thousands) Contracted concessional assets 170,769 Other non-current assets 356 Cash & cash equivalents 17,646 Other current assets 31,243 Non-current Project debt (149,585 ) Current Project debt (8,680 ) Other current and non-current liabilities (13,831 ) Non-controlling interests (25,308 ) Total net assets acquired at fair value 22,610 Asset acquisition - purchase price (22,610 ) Net result of business combinations -
Assets held for sale	The amounts of Assets held for as of March 31, 2021 and December 31, 2020 fully relate to Rioglass, and are as follows: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Assets held for sale 92,089 - Liabilities directly associated with the assets held for sale 72,172 - Total Assets held for sale, net 19,917 -

Contracted concessional assets

Contracted concessional assets (Tables)	3 Months Ended
	Mar. 31, 2021
Contracted concessional assets [Abstract]
Movements of contracted concessional assets	The detail of contracted concessional assets included in the heading ‘Contracted concessional assets’ as of March 31, 2021 and December 31, 2020 is as follows: Financial assets under IFRIC 12 Financial assets under IFRS 16 Intangible assets under IFRIC 12 Intangible assets under IFRS 16 (Lessee) Other intangible assets under IAS 38 Property, plant and equipment under IAS 16 Balance as of March 31, 2021 ($ in thousands) Contracted concessional assets cost 923,932 2,884 9,312,437 64,878 13,785 372,722 10,690,638 Amortization and impairment (69,982 ) - (2,494,004 ) (10,795 ) (6,569 ) (122,107 ) (2,703,458 ) Total 853,950 2,884 6,818,433 56,170 7,217 250,615 7,987,180 Financial assets under IFRIC 12 Financial assets under IFRS 16 Intangible assets under IFRIC 12 Intangible assets under IFRS 16 (Lessee) Other intangible assets under IAS 38 Property, plant and equipment under IAS 16 Balance as of December 31, 2020 ($ in thousands) Contracted concessional assets cost 936,837 2,941 9,467,309 66,230 13,800 336,920 10,824,037 Amortization and impairment (87,689 ) - (2,442,520 ) (10,060 ) (6,111 ) (122,240 ) (2,668,619 ) Total 849,149 2,941 7,024,789 56,170 7,689 214,680 8,155,418

Investments carried under the_2

Investments carried under the equity method (Tables)	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 and December 31, 2020: Balance as of March 31, 2021 Balance as of December 31, 2020 ($ in thousands) Evacuación Valdecaballeros, S.L. 892 976 Myah Bahr Honaine, S.P.A 40,325 39,204 Pectonex, R.F. Proprietary Limited 1,564 1,587 Ca Ku A1, S.A.P.I. de CV (PTS) - 30 Evacuación Villanueva del Rey, S.L - - Windlectric Inc 55,279 59,116 Pemcorp SAPI de CV 13,502 15,514 Other renewable energy associates 235 286 Total 111,798 116,614

Financial investments (Tables)

Financial investments (Tables)	3 Months Ended
	Mar. 31, 2021
Financial investments [Abstract]
Non-current and Current financial investments	The detail of Non-current and Current financial investments as of March 31, 2021 and December 31, 2020 is as follows: Balance as of March 31, 2021 Balance as of December 31, 2020 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 14,459 12,896 Fair Value through Profit and Loss (Investment in Rioglass) - 2,687 Derivative assets (Note 9) 2,093 1,099 Other receivable accounts at amortized cost 67,868 73,072 Total non-current financial investments 84,420 89,754 Contracted concessional financial assets 178,601 178,198 Derivative assets (Note 9) 1,236 460 Other receivable accounts at amortized cost 16,916 21,426 Total current financial investments 196,753 200,084

Derivative financial instrume_2

Derivative financial instruments (Tables)	3 Months Ended
	Mar. 31, 2021
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 March 31, 2021 and December 31, 2020 are as follows: Balance as of March 31, 2021 Balance as of December 31, 2020 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 1,795 263,271 898 302,302 Foreign exchange derivatives instruments 1,533 - 661 - Notes conversion option (Note 14) - 24,590 - 25,882 Total 3,328 287,861 1,559 328,184

Related parties (Tables)

Related parties (Tables)	3 Months Ended
	Mar. 31, 2021
Related parties [Abstract]
Related party receivables and payables	Details of balances with related parties as of March 31, 2021 and December 31, 2020 are as follows: Balance as of March 31, Balance as of December 31, ($ in thousands) 2021 2020 Credit receivables (current) 19,073 23,067 Credit receivables (non-current) 11,582 10,082 Total receivables from related parties 30,655 33,149 Credit payables (current) 18,294 18,477 Credit payables (non-current) 6,594 6,810 Total payables to related parties 24,888 25,287
Related party transactions	The transactions carried out by entities included in these consolidated condensed interim financial statements with related parties, for the three-month periods ended March 31, 2021 and 2020 have been as follows: For the three-month period ended March 31, 2021 2020 ($ in thousands) Financial income 510 584 Financial expenses (31 ) (42 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	3 Months Ended
	Mar. 31, 2021
Trade and other receivables [Abstract]
Trade and other receivables	Trade and other receivables as of March 31, 2021 and December 31, 2020, consist of the following: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Trade receivables 196,888 258,088 Tax receivables 44,450 50,663 Prepayments 27,115 12,074 Other accounts receivable 7,222 10,910 Total 275,675 331,735

Corporate debt (Tables)

Corporate debt (Tables)	3 Months Ended
	Mar. 31, 2021
Corporate debt [Abstract]
Corporate debt	The breakdown of corporate debt as of March 31, 2021 and December 31, 2020 is as follows: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Non-current 939,694 970,077 Current 25,626 23,648 Total Corporate Debt 965,320 993,725
Repayment schedule for corporate debt	The repayment schedule for the corporate debt as of March 31, 2021 is as follows: Remainder of 2021 Between January and March 2022 Between April and December 2022 2023 2024 2025 Subsequent years Total ($ in thousands) 2017 Credit Facility 20 - - - - - - 20 Note Issuance Facility 2019 - - - - - 331,885 - 331,885 Commercial Paper 24,358 - - - - - 24,358 2020 Green Private Placement 279 - - - - - 338,356 338,635 Note Issuance Facility 2020 - - - - - - 160,938 160,938 Green Exchangeable Notes 959 - - - - 102,671 - 103,630 2020 Credit Facility 10 - - 1,962 1,962 1,920 - 5,854 Total 25,626 - - 1,962 1,962 436,476 499,294 965,320 The repayment schedule for the corporate debt as of December 31, 2020 was as follows: 2021 2022 2023 2024 2025 Subsequent years Total ($ in thousands) 2017 Credit Facility 41 - - - - - 41 Notes Issuance Facility 2019 - - - - 343,999 - 343,999 Commercial Paper 21,224 - - - - - 21,224 2020 Green Private Placement 289 - - - - 351,026 351,315 Note Issuance Facility 2020 - - - - - 166,846 166,846 Green Exchangeable Notes 2,083 - - - 102,144 - 104,227 2020 Credit Facility 11 - 2,036 2,036 1,990 - 6,073 Total 23,648 - 2,036 2,036 448,133 517,872 993,725

Project debt (Tables)

Project debt (Tables)	3 Months Ended
	Mar. 31, 2021
Project debt [Abstract]
Project debt	The breakdown of project debt for both non-current and current liabilities as of March 31, 2021 and December 31, 2020 is as follows: Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Non-current 4,519,942 4,925,268 Current 680,275 312,346 Total Project debt 5,200,217 5,237,614
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 March 31, 2021, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2021 Interest repayment Nominal repayment Between January and March 2022 Between April and December 2022 2023 2024 2025 Subsequent years Total ($ in thousands) 59,661 265,551 23,216 297,361 348,614 363,872 497,298 3,344,644 5,200,217 The repayment schedule for project debt in accordance with the financing arrangements as of December 31, 2020, was as follows and was consistent with the projected cash flows of the related projects: 2021 2022 2023 2024 2025 Subsequent years Total ($ in thousands) Interest repayment Nominal repayment 19,287 293,059 328,364 355,806 371,548 508,843 3,360,707 5,237,614

Grants and other liabilities (T

Grants and other liabilities (Tables)	3 Months Ended
	Mar. 31, 2021
Grants and other liabilities [Abstract]
Grants and other non-current liabilities	Balance as of March 31, Balance as of December 31, 2021 2020 ($ in thousands) Grants 1,013,954 1,028,765 Other Liabilities 185,731 201,002 Grants and other non-current liabilities 1,199,685 1,229,767

Trade payables and other curr_2

Trade payables and other current liabilities (Tables)	3 Months Ended
	Mar. 31, 2021
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Trade payables and other current liabilities as of March 31, 2021 and December 31, 2020 are as follows: Balance as of Mach 31, Balance as of December 31, 2021 2020 ($ in thousands) Trade accounts payable 53,590 54,219 Down payments from clients 670 416 Other accounts payable 36,887 37,922 Total 91,147 92,557

Financial expense, net (Tables)

Financial expense, net (Tables)	3 Months Ended
	Mar. 31, 2021
Financial expense, net [Abstract]
Financial income	The following table sets forth financial income and expenses for the three-month periods ended March 31, 2021 and 2020: For the three-month period ended March 31, Financial income 2021 2020 ($ in thousands) Interest income from loans and credits 511 1,117 Interest rates gains on derivatives: cash flow hedges 601 90 Total 1,112 1,207
Financial expenses	For the three-month period ended March 31, Financial expenses 2021 2020 Expenses due to interest: ($ in thousands) - Loans from credit entities (56,227 ) (61,388 ) - Other debts (14,776 ) (19,136 ) Interest rates losses on derivatives: cash flow hedges (14,143 ) (15,484 ) Total (85,146 ) (96,008 )
Other financial income and expenses	The following table sets out Other financial income and expenses for the three-month periods ended March 31, 2021, and 2020: For the three-month period ended March 31, Other financial income / (expenses) 2021 2020 ($ in thousands) Other financial income 6,662 2,202 Other financial losses (3,687 ) (6,315 ) Total 2,975 (4,112 )

Other operating income and ex_2

Other operating income and expenses (Tables)	3 Months Ended
	Mar. 31, 2021
Other operating income and expenses [Abstract]
Other operating income	The table below shows the detail of Other operating income and expenses for the three-month periods ended March 31, 2021, and 2020: Other Operating income For the three-month period ended March 31, 2021 2020 ($ in thousands) Grants (Note 16) 14,715 14,751 Insurance proceeds and other 6,518 14,787 Total 21,233 29,538
Other operating expenses	Other Operating expenses For the three-month period ended March 31, 2021 2020 ($ in thousands) Raw materials and consumables used (1,932 ) (2,208 ) Leases and fees (654 ) (660 ) Operation and maintenance (37,117 ) (26,791 ) Independent professional services (7,634 ) (10,444 ) Supplies (6,005 ) (5,587 ) Insurance (10,515 ) (9,204 ) Levies and duties (9,666 ) (8,904 ) Other expenses (1,747 ) (2,017 ) Total (75,270 ) (65,815 )

Earnings per share (Tables)

Earnings per share (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings per share [Abstract]
Earnings per share	Diluted earnings per share equal basic earnings per share for the three-month period ended March 31, 2020. Item For the three-month period ended March 31, 2021 2020 ($ in thousands) Loss attributable to Atlantica (19,172 ) (40,511 ) Loss from continuing operations attributable to Atlantica (19,652 ) (40,511 ) Average number of ordinary shares outstanding (thousands) - basic 110,386 101,602 Average number of ordinary shares outstanding (thousands) - diluted 113,733 101,602 Earnings per share for the period (U.S. dollar per share) - basic (0.17 ) (0.40 ) Earnings per share for the period (U.S. dollar per share) - diluted (0.17 ) (0.40 ) Earnings per share for the period from continuing operations (U.S. dollar per share) - basic (0.18 ) (0.40 ) Earnings per share for the period from continuing operations (U.S. dollar per share) - diluted (0.17 ) (0.40 )

Nature of the business, Descrip

Nature of the business, Description (Details) - Algonquin [Member]	Dec. 11, 2020	Mar. 31, 2021
Nature of the business [Abstract]
Ownership interest	44.20%	44.20%
Proportion of voting rights held by non-controlling interests		41.50%

Nature of the business, Assets

Nature of the business, Assets acquired (Details) $ in Thousands

Apr. 30, 2021USD ($)MW

Apr. 07, 2021USD ($)MWGrade

Jan. 08, 2021USD ($)

Jan. 07, 2021

Jan. 06, 2021USD ($)MW

Apr. 03, 2020USD ($)MW

Jan. 29, 2019USD ($)

Oct. 31, 2020USD ($)MW

Oct. 31, 2019USD ($)

Mar. 31, 2021USD ($)

Dec. 31, 2020USD ($)MW

Sep. 30, 2021

Aug. 17, 2020USD ($)

Aug. 16, 2020USD ($)

May 31, 2020

May 31, 2019USD ($)

Nature of the business [Abstract]

Investment under the equity method

$ 111,798

$ 116,614

Acquisition, amount paid

$ 8,400

Solana [Member]

Nature of the business [Abstract]

Ownership interest

100.00%

Remaining period of PPA

[1]

23 years

Chile PV 1 [Member]

Nature of the business [Abstract]

Investment under the equity method

$ 4,000

Percentage interest acquired

35.00%

Installed capacity | MW

55

Chile PV 2 [Member]

Nature of the business [Abstract]

Investment under the equity method

$ 5,000

Installed capacity | MW

40

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

Liberty Interactive Corporation [Member] | Solana [Member]

Nature of the business [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 of asset

5 years

Calgary District Energy Center [Member]

Nature of the business [Abstract]

Investment under the equity method

$ 20,000

Installed capacity | MW

55

La Sierpe [Member]

Nature of the business [Abstract]

Investment under the equity method

$ 20,000

Installed capacity | MW

20

Rioglass [Member]

Nature of the business [Abstract]

Percentage interest acquired

42.50%

Acquisition, amount paid

$ 8,400

Ownership interest

57.50%

15.00%

Rioglass [Member] | Plan [Member]

Nature of the business [Abstract]

Percentage interest acquired

42.50%

Sale of ownership, percentage

42.50%

Coso [Member]

Nature of the business [Abstract]

Period of PPA

19 years

Coso [Member] | Subsequent Events [Member]

Nature of the business [Abstract]

Investment under the equity method

$ 130,000

Installed capacity | MW

135

Number of investment grade investments | Grade

3

Coso [Member] | Project Debt [Member] | Subsequent Events [Member]

Nature of the business [Abstract]

Investment under the equity method

$ 40,000

Omers [Member] | Subsequent Events [Member]

Nature of the business [Abstract]

Investment under the equity method

$ 196,500

Percentage interest acquired

49.00%

Installed capacity | MW

596

Ownership interest

51.00%

Remaining period of PPA

5 years

Algonquin [Member] | La Sierpe [Member]

Nature of the business [Abstract]

Installed capacity | MW

30

[1]

As of December 31, 2020.

Nature of the business, Main as

Nature of the business, Main assets owned (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021	Dec. 31, 2020
Nature of the business [Abstract]
Short-term project debt		$ 680,275	$ 312,346
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]	12 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]	18 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]	20 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]	23 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]	12 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]	14 years
Quadra 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	14 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]	17 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]	13 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]	17 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]	19 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]	11 years
PS20 [Member]
Nature of the business [Abstract]
Contract years left	[4]	13 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]	23 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]	19 years
Chile PV I [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[9]	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%
Chile PV 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[9]	35.00%
Location		Chile
Currency	[1]	USD
Capacity (gross)		40 MW
Counterparty credit ratings	[2]	N/A
COD	[3]	2017
Percentage of non-controlling interests		65.00%
Solaben 2 & 3 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[10]	70.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Solaben 2 & 3 [Member] | Itochu Corporation [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		30.00%
Solaben 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 years
Solaben 3 [Member]
Nature of the business [Abstract]
Contract years left	[4]	16 years
Solacor 1 & 2 [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[11]	87.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		2x50 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2012
Solacor 1 & 2 [Member] | JGC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		13.00%
Solacor 1 [Member]
Nature of the business [Abstract]
Contract years left	[4]	16 years
Solacor 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	16 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]	16 years
Helioenergy 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	16 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]	16 years
Helios 2 [Member]
Nature of the business [Abstract]
Contract years left	[4]	17 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]	14 years
Solnova 3 [Member]
Nature of the business [Abstract]
Contract years left	[4]	14 years
Solnova 4 [Member]
Nature of the business [Abstract]
Contract years left	[4]	15 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]	18 years
Solaben 6 [Member]
Nature of the business [Abstract]
Contract years left	[4]	18 years
Seville PV [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[12]	80.00%
Location		Spain
Currency	[1]	Euro
Capacity (gross)		1 MW
Counterparty credit ratings	[2]	A/Baa1/A-
COD	[3]	2006
Contract years left	[4]	15 years
Seville PV [Member] | Idae [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests		20.00%
Kaxu [Member]
Nature of the business [Abstract]
Type		Renewable (Solar)
Ownership	[13]	51.00%
Location		South Africa
Currency	[1]	Rand
Capacity (gross)		100 MW
Counterparty credit ratings	[2],[14]	BB-/Ba2/BB-(11)
COD	[3]	2015
Contract years left	[4]	14 years
Short-term project debt		$ 355,000
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],[15]	BBB/Baa2/BBB-(12)
COD	[3]	2014
Contract years left	[4]	13 years
Cadonal [Member]
Nature of the business [Abstract]
Type		Renewable (Wind)
Ownership		100.00%
Location		Uruguay
Currency	[1]	USD
Capacity (gross)		50 MW
Counterparty credit ratings	[2],[15]	BBB/Baa2/BBB-(12)
COD	[3]	2014
Contract years left	[4]	14 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]	15 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]	12 years
[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, 2020.
[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]	65% of the shares in Chile PV 1 and Chile PV 2 is indirectly held by financial partners through the renewable energy platform of the Company in Chile.
[10]	Itochu Corporation, a Japanese trading company, holds 30% of the shares in each of Solaben 2 and Solaben 3.
[11]	JGC, a Japanese engineering company, holds 13% of the shares in each of Solacor 1 and Solacor 2.
[12]	Instituto para la Diversificacion y Ahorro de la Energia ("Idae"), a Spanish state owned company, holds 20% of the shares in Seville PV.
[13]	Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (29%) and Kaxu Community Trust (20%).
[14]	Refers to the credit rating of the Republic of South Africa. The offtaker is Eskom, which is a state-owned utility company in South Africa.
[15]	Refers to the credit rating of Uruguay, as UTE (Administracion Nacional de Usinas y Transmisoras Electricas) is unrated.

Financial information by segm_3

Financial information by segment, Revenues and Adjusted EBITDA (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)Customer	Mar. 31, 2020USD ($)Customer
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	3	2
Revenue	$ 235,190	$ 210,403
Adjusted EBITDA	$ 166,772	$ 162,409
Renewable Energy [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	2	1
Revenue	$ 166,691	$ 150,793
Adjusted EBITDA	$ 115,678	$ 113,491
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	1	1
Revenue	$ 28,408	$ 26,403
Adjusted EBITDA	22,318	23,540
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Revenue	26,614	26,608
Adjusted EBITDA	21,203	21,538
Water [Member]
Financial information by segment [Abstract]
Revenue	13,477	6,599
Adjusted EBITDA	7,573	3,840
North America [Member]
Financial information by segment [Abstract]
Revenue	60,585	59,283
Adjusted EBITDA	39,244	51,176
South America [Member]
Financial information by segment [Abstract]
Revenue	38,308	35,654
Adjusted EBITDA	29,943	28,422
EMEA [Member]
Financial information by segment [Abstract]
Revenue	136,297	115,466
Adjusted EBITDA	$ 97,585	$ 82,811

Financial information by segm_4

Financial information by segment, Reconciliation of segment Adjusted EBITDA (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Financial information by segment [Abstract]
Profit/(Loss) attributable to the Company	$ 19,172	$ 40,511
Profit attributable to non-controlling interests	8,108	2,246
Profit (loss) from discontinued operations	(480)	0
Income tax	14,487	(10,147)
Share of (profits)/losses of associates	(960)	668
Financial expense, net	81,247	100,534
Depreciation, amortization, and impairment charges	83,541	109,619
Total segment Adjusted EBITDA	(166,772)	(162,409)
Reconciling Item [Member]
Financial information by segment [Abstract]
Profit/(Loss) attributable to the Company	(19,172)	(40,511)
Profit attributable to non-controlling interests	8,108	2,246
Profit (loss) from discontinued operations	(480)	0
Income tax	14,487	(10,147)
Share of (profits)/losses of associates	(960)	668
Financial expense, net	81,247	100,534
Depreciation, amortization, and impairment charges	83,541	109,619
Total segment Adjusted EBITDA	$ 166,772	$ 162,409

Financial information by segm_5

Financial information by segment, Assets and liabilities by geography (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Assets allocated [Abstract]
Contracted concessional assets	$ 7,987,180	$ 8,155,418
Investments carried under the equity method	111,798	116,614
Current financial investments	196,753	200,084
Cash and cash equivalents (project companies)	1,058,843	868,501	$ 690,172	$ 562,795
Assets held for sale	92,089	0
Total assets	9,978,649	9,938,354
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,200,217	5,237,614
Grants and other liabilities	1,199,685	1,229,767
Long-term and short-term corporate debt	965,320	993,725
Liabilities directly associated with the assets held for sale	72,172	0
Total liabilities	8,120,775	8,197,473
Equity	1,857,874	1,740,881	$ 1,569,130	$ 1,714,856
Total liabilities and equity	9,978,649	9,938,354
North America [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,060,267	3,073,785
Investments carried under the equity method	68,781	74,660
Current financial investments	125,719	129,264
Cash and cash equivalents (project companies)	224,960	206,344
Total assets	3,479,727	3,484,053
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,634,887	1,623,284
Grants and other liabilities	1,059,358	1,078,974
Total liabilities	2,694,245	2,702,258
South America [Member]
Assets allocated [Abstract]
Contracted concessional assets	1,239,466	1,211,952
Investments carried under the equity method	0	0
Current financial investments	27,734	27,836
Cash and cash equivalents (project companies)	88,615	70,861
Total assets	1,355,815	1,310,649
Liabilities allocated [Abstract]
Long-term and short-term project debt	922,444	902,500
Grants and other liabilities	11,233	11,355
Total liabilities	933,678	913,855
EMEA [Member]
Assets allocated [Abstract]
Contracted concessional assets	3,687,446	3,869,681
Investments carried under the equity method	43,016	41,954
Current financial investments	43,300	42,984
Cash and cash equivalents (project companies)	310,368	255,530
Total assets	4,084,130	4,210,149
Liabilities allocated [Abstract]
Long-term and short-term project debt	2,642,886	2,711,830
Grants and other liabilities	129,094	139,438
Total liabilities	2,771,979	2,851,268
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	7,987,180	8,155,418
Investments carried under the equity method	111,798	116,614
Current financial investments	196,753	200,084
Cash and cash equivalents (project companies)	623,943	532,735
Total assets	8,919,674	9,004,851
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,200,217	5,237,614
Grants and other liabilities	1,199,685	1,229,767
Total liabilities	6,399,902	6,467,381
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	231,088	242,044
Assets held for sale	92,089
Other current assets (including cash and cash equivalents at holding company level)	735,798	691,459
Total assets	1,058,975	933,503
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	965,320	993,725
Other non-current liabilities	553,512	589,107
Liabilities directly associated with the assets held for sale	72,172
Other current liabilities	129,869	147,260
Total liabilities	1,720,873	1,730,092
Equity	1,857,874	1,740,881
Total liabilities and equity	$ 3,578,747	$ 3,470,973

Financial information by segm_6

Financial information by segment, Assets and liabilities by business sector (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Assets allocated [Abstract]
Contracted concessional assets	$ 7,987,180	$ 8,155,418
Investments carried under the equity method	111,798	116,614
Current financial investments	196,753	200,084
Cash and cash equivalents (project companies)	1,058,843	868,501	$ 690,172	$ 562,795
Assets held for sale	92,089	0
Total assets	9,978,649	9,938,354
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,200,217	5,237,614
Grants and other liabilities	1,199,685	1,229,767
Long-term and short-term corporate debt	965,320	993,725
Liabilities directly associated with the assets held for sale	72,172	0
Total liabilities	8,120,775	8,197,473
Equity	1,857,874	1,740,881	$ 1,569,130	$ 1,714,856
Total liabilities and equity	9,978,649	9,938,354
Renewable Energy [Member]
Assets allocated [Abstract]
Contracted concessional assets	6,467,135	6,632,611
Investments carried under the equity method	57,970	61,866
Current financial investments	2,709	6,530
Cash and cash equivalents (project companies)	446,747	397,465
Total assets	6,974,561	7,098,472
Liabilities allocated [Abstract]
Long-term and short-term project debt	3,960,327	3,992,512
Grants and other liabilities	1,191,307	1,221,176
Total liabilities	5,151,635	5,213,688
Efficient Natural Gas [Member]
Assets allocated [Abstract]
Contracted concessional assets	510,325	502,285
Investments carried under the equity method	13,502	15,514
Current financial investments	125,550	124,872
Cash and cash equivalents (project companies)	92,661	67,955
Total assets	742,038	710,626
Liabilities allocated [Abstract]
Long-term and short-term project debt	497,904	504,293
Grants and other liabilities	100	108
Total liabilities	498,005	504,401
Electric Transmission Lines [Member]
Assets allocated [Abstract]
Contracted concessional assets	833,527	842,595
Investments carried under the equity method	0	30
Current financial investments	27,672	27,796
Cash and cash equivalents (project companies)	61,076	46,045
Total assets	922,275	916,466
Liabilities allocated [Abstract]
Long-term and short-term project debt	630,960	625,203
Grants and other liabilities	5,882	6,040
Total liabilities	636,842	631,243
Water [Member]
Assets allocated [Abstract]
Contracted concessional assets	176,193	177,927
Investments carried under the equity method	40,325	39,204
Current financial investments	40,822	40,886
Cash and cash equivalents (project companies)	23,459	21,270
Total assets	280,799	279,287
Liabilities allocated [Abstract]
Long-term and short-term project debt	111,026	115,606
Grants and other liabilities	2,396	2,443
Total liabilities	113,422	118,049
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional assets	7,987,180	8,155,418
Investments carried under the equity method	111,798	116,614
Current financial investments	196,753	200,084
Cash and cash equivalents (project companies)	623,943	532,735
Total assets	8,919,674	9,004,851
Liabilities allocated [Abstract]
Long-term and short-term project debt	5,200,217	5,237,614
Grants and other liabilities	1,199,685	1,229,767
Total liabilities	6,399,902	6,467,381
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	231,088	242,044
Assets held for sale	92,089
Other current assets (including cash and cash equivalents at holding company level)	735,798	691,459
Total assets	1,058,975	933,503
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	965,320	993,725
Other non-current liabilities	553,512	589,107
Liabilities directly associated with the assets held for sale	72,172
Other current liabilities	129,869	147,260
Total liabilities	1,720,873	1,730,092
Equity	1,857,874	1,740,881
Total liabilities and equity	$ 3,578,747	$ 3,470,973

Financial information by segm_7

Financial information by segment, Depreciation, amortization and impairment charges recognized (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (83,541)	$ (109,619)
North America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(12,627)	(57,121)
South America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(13,811)	(15,572)
EMEA [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(57,103)	(36,927)
Renewable Energy [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(93,571)	(71,613)
Efficient Natural Gas [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	17,357	(26,202)
Electric Transmission Lines [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(7,749)	(10,457)
Water [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ 422	$ (1,348)

Business combinations and ass_3

Business combinations and assets held for sale, 2021 (Details) $ in Thousands		Jan. 08, 2021USD ($)	Jan. 07, 2021	Jan. 06, 2021USD ($)MW	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2021
Business combinations [Abstract]
Acquisition, purchase price paid		$ 8,400
Assets and Liabilities Acquisition [Abstract]
Concessional assets					$ 35,000
Revenue contributed by the acquisitions					1,400
Amount of profit after tax					900
Assets held for sale [Abstract]
Assets held for sale					92,089	$ 0
Liabilities directly associated with the assets held for sale					72,172	0
Profit after tax of discontinued operations, acquisition date					500
Chile PV2 [Member] | Renewable Energy [Member]
Business combinations [Abstract]
Gross capacity | MW				40
Payment to acquire equity investment				$ 5,000
Percentage of non-controlling interests				65.00%
Asset Acquisition [Member]
Assets and Liabilities Acquisition [Abstract]
Concessional assets					35,095	170,769
Deferred tax assets					4,221
Cash & cash equivalents					2,250	17,646
Assets held for sale	[1]				95,036
Other current assets					728	31,243
Non-current project debt					(24,380)	(149,585)
Current project debt					(687)	(8,680)
Liabilities directly associated with the assets held for sale	[1]				(74,880)
Other current and non-current liabilities					(4,478)	(13,831)
Non-controlling interests					(8,287)	(25,308)
Total net assets acquired at fair value					24,618	22,610
Asset acquisition - purchase price					(16,680)	(22,610)
Fair value of previously held 15% stake in Rioglass					(3,048)
Liability for the Put option held by the seller of Rioglass					(4,890)
Net result of business combinations					0	0
Revenue contributed by the acquisitions						22,500
Amount of profit after tax						6,300
Rioglass [Member]
Business combinations [Abstract]
Percentage interest acquired		42.50%
Ownership interest		57.50%	15.00%
Acquisition, purchase price paid		$ 8,400
Additional consideration paid		$ 3,600
Financial instrument, liability					5,000
Assets held for sale [Abstract]
Assets held for sale					92,089	0
Liabilities directly associated with the assets held for sale					72,172	0
Total Assets held for sale, net					$ 19,917	$ 0
Rioglass [Member] | Plan [Member]
Business combinations [Abstract]
Percentage interest acquired							42.50%
Sale of ownership, percentage							42.50%
[1]	(*) The net assets of Rioglass are presented as Assets held for sale at acquisition date (see below).

Business combinations and ass_4

Business combinations and assets held for sale, 2020 (Details) $ in Thousands	May 31, 2020USD ($)	Apr. 03, 2020USD ($)Capacity	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Jan. 29, 2019USD ($)
Assets and Liabilities Acquisition [Abstract]
Contracted concessional assets			$ 35,000
Revenue contributed by the acquisitions			1,400
Amount of profit after tax			900
Chile PV 1 [Member] | Renewable Energy [Member]
Business combinations [Abstract]
Gross capacity | Capacity		55
Payment to acquire equity investment		$ 4,000
Percentage of non-controlling interests		65.00%
Asset Acquisition [Member]
Assets and Liabilities Acquisition [Abstract]
Contracted concessional assets			35,095	$ 170,769
Other non-current assets				356
Cash & cash equivalents			2,250	17,646
Other current assets			728	31,243
Non-current project debt			(24,380)	(149,585)
Current project debt			(687)	(8,680)
Other current and non-current liabilities			(4,478)	(13,831)
Non-controlling interests			(8,287)	(25,308)
Total net assets acquired at fair value			24,618	22,610
Asset acquisition - purchase price			(16,680)	(22,610)
Net result of business combinations			$ 0	0
Revenue contributed by the acquisitions				22,500
Amount of profit after tax				6,300
Additional revenue amount				14,700
Additional amount of loss after tax				$ 3,700
Befesa Agua Tenes, S.L.U. [Member]
Business combinations [Abstract]
Percentage of non-controlling interests	49.00%
Percentage interest acquired	51.00%
Total investment	$ 19,000
Assets and Liabilities Acquisition [Abstract]
Asset acquisition - purchase price					$ (19,900)

Contracted concessional asset_2

Contracted concessional assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Contracted Concessional Assets [Abstract]
Contracted concessional assets	$ 7,987,180		$ 8,155,418
Amount of decrease in the contracted concessional assets cost	35,000
Impairment provision based on expected credit losses on contracted concessional financial assets	(18,000)
Impairment loss on contracted concessional financial assets	0	$ 0
Reversal of impairment losses		$ 30,000
Financial assets under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	853,950		849,149
Financial assets under IFRS 16 lessor [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	2,884		2,941
Intangible assets under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	6,818,433		7,024,789
Intangible assets under IFRS 16 lessee [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	56,170		56,170
Other intangible assets [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	7,217		7,689
Property, plant and equipment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	250,615		214,680
Cost [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	10,690,638		10,824,037
Cost [Member] | Financial assets under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	923,932		936,837
Cost [Member] | Financial assets under IFRS 16 lessor [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	2,884		2,941
Cost [Member] | Intangible assets under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	9,312,437		9,467,309
Cost [Member] | Intangible assets under IFRS 16 lessee [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	64,878		66,230
Cost [Member] | Other intangible assets [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	13,785		13,800
Cost [Member] | Property, plant and equipment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	372,722		336,920
Amortization and Impairment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	(2,703,458)		(2,668,619)
Amortization and Impairment [Member] | Financial assets under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	(69,982)		(87,689)
Amortization and Impairment [Member] | Financial assets under IFRS 16 lessor [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	0		0
Amortization and Impairment [Member] | Intangible assets under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	(2,494,004)		(2,442,520)
Amortization and Impairment [Member] | Intangible assets under IFRS 16 lessee [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	(10,795)		(10,060)
Amortization and Impairment [Member] | Other intangible assets [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	(6,569)		(6,111)
Amortization and Impairment [Member] | Property, plant and equipment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional assets	$ (122,107)		$ (122,240)

Investments carried under the_3

Investments carried under the equity method (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Investments in associates [Abstract]
Investment under the equity method	$ 111,798	$ 116,614
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%
AYES Canada [Member] | Amherst Island [Member]
Investments in associates [Abstract]
Dividend distribution	$ 4,500
Evacuacion Valdecaballeros, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method	892	976
Myah Bahr Honaine, S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method	$ 40,325	39,204
Myah Bahr Honaine, S.P.A. [Member] | Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest	51.00%
Pectonex, R.F. Proprietary Limited [Member]
Investments in associates [Abstract]
Investment under the equity method	$ 1,564	1,587
Ca Ku A1, S.A.P.I. de CV (PTS) [Member]
Investments in associates [Abstract]
Investment under the equity method	0	30
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	55,279	59,116
Pemcorp SAPI de CV [Member]
Investments in associates [Abstract]
Investment under the equity method	13,502	15,514
Other renewable energy associates [Member]
Investments in associates [Abstract]
Investment under the equity method	$ 235	$ 286

Financial investments (Details)

Financial investments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Financial investments [Abstract]
Fair Value through OCI (Investment in Ten West link)	$ 14,459	$ 12,896
Fair Value through Profit and Loss (Investment in Rioglass)	0	2,687
Derivative assets (Note 9)	2,093	1,099
Other receivable accounts at amortized cost	67,868	73,072
Total non-current financial investments	84,420	89,754
Contracted concessional financial assets	178,601	178,198
Derivative assets (Note 9)	1,236	460
Other receivable accounts at amortized cost	16,916	21,426
Total current financial investments	$ 196,753	$ 200,084

Financial investments, Restruct

Financial investments, Restructuring agreement of Abengoa (Details) - mi	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
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	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Breakdown of fair value amount of derivative financial instruments [Abstract]
Loss on cash flow hedges	$ 14,038	$ 14,529
Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	3,328		$ 1,559
Liabilities	$ 287,861		328,184
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	$ 1,795		898
Liabilities	263,271		302,302
Loss on cash flow hedges	(14,000)	$ (14,500)
After-tax result accumulated in equity	126,100		96,600
Foreign Exchange Derivative Instruments [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	1,533		661
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	$ 24,590		$ 25,882

Related parties (Details)

Related parties (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Details of Balances [Abstract]
Credit receivables (current)	$ 19,073		$ 23,067
Credit receivables (non-current)	11,582		10,082
Total receivables from related parties	30,655		33,149
Credit payables (current)	18,294		18,477
Credit payables (non-current)	6,594		6,810
Total payables to related parties	24,888		25,287
Transactions with Related Party [Abstract]
Financial income	1,112	$ 1,207
Financial expenses	(85,146)	(96,008)
Kaxu, Solaben 2&3 and Solacor 1&2 [Member]
Details of Balances [Abstract]
Credit payables (non-current)	20,900		21,100
Algonquin [Member]
Details of Balances [Abstract]
Credit payables (current)	4,300		4,200
Arroyo Netherlands II B.V [Member]
Details of Balances [Abstract]
Credit receivables (current)	15,900		$ 15,500
Subsidiaries [Member]
Transactions with Related Party [Abstract]
Financial income	510	584
Financial expenses	$ (31)	$ (42)

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Trade and other receivables [Abstract]
Trade receivables	$ 196,888	$ 258,088
Tax receivables	44,450	50,663
Prepayments	27,115	12,074
Other accounts receivable	7,222	10,910
Trade and other receivables	$ 275,675	$ 331,735

Equity (Details)

Equity (Details) $ / shares in Units, $ in Thousands	Feb. 26, 2021USD ($)$ / shares	Dec. 11, 2020USD ($)$ / sharesshares	Mar. 31, 2021USD ($)Vote$ / sharesshares	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Equity [Abstract]
Share capital			$ 11,080		$ 10,667
Shares outstanding (in shares) | shares		5,069,200	110,797,738
Nominal value per share (in dollars per share) | $ / shares		$ 33	$ 0.10
Voting right per share | Vote			1
Purchse of ordinary shares (in shares) | shares		661,200
Gross proceeds		$ 167,000
Net proceeds		$ 161,000
Liability reclassified to equity			$ 9,000
New shares issued to employees (in shares) | shares			106,016
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, 2021
Dividend paid date			Mar. 22, 2021
Dividend declared and paid (in dollars per share) | $ / shares	$ 0.42
Dividends paid	$ 46,500
Algonquin [Member]
Equity [Abstract]
Ownership interest		44.20%	44.20%
Purchse of ordinary shares (in shares) | shares		4,020,860
Gross proceeds		$ 133,000
Dividends paid to non-controlling interests			$ 4,300	$ 4,100

Corporate debt, Breakdown of co

Corporate debt, Breakdown of corporate debt (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Corporate debt [Abstract]
Non-current	$ 939,694	$ 970,077
Current	25,626	23,648
Total Corporate Debt	$ 965,320	$ 993,725

Corporate debt, Details of corp

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

1 Months Ended

3 Months Ended

12 Months Ended

Apr. 30, 2019USD ($)

Mar. 31, 2021USD ($)

Mar. 31, 2021EUR (€)

Mar. 31, 2020USD ($)

Dec. 31, 2019EUR (€)

Mar. 31, 2021EUR (€)

Dec. 31, 2020USD ($)

Dec. 31, 2020EUR (€)

Dec. 04, 2020USD ($)

Dec. 04, 2020EUR (€)

Jul. 29, 2020USD ($)

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

Jul. 08, 2020USD ($)

Jul. 08, 2020EUR (€)

Mar. 31, 2020EUR (€)

Dec. 31, 2019USD ($)

Oct. 08, 2019USD ($)

Oct. 08, 2019EUR (€)

Apr. 30, 2019EUR (€)

May 10, 2018USD ($)

Jul. 20, 2017USD ($)

Jul. 20, 2017EUR (€)

Corporate debt [Abstract]

Amount drawn

$ 4,048

€ 5

$ 89,038

€ 5

2017 Credit Facility [Member]

Corporate debt [Abstract]

Maturity date

December 13, 2021

December 13, 2021

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

Corporate debt [Abstract]

Credit facility amount

$ 11,800

€ 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%

Revolving Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 450,000

$ 425,000

$ 215,000

Credit facility amount available

$ 440,000

$ 415,000

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

Corporate debt [Abstract]

Maturity date

December 31, 2022

December 31, 2022

Revolving Credit Facility [Member] | Maturity December 31, 2023 [Member]

Corporate debt [Abstract]

Maturity date

December 31, 2023

December 31, 2023

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

$ 100,000

Amount drawn

$ 10,000

Note Issuance Facility 2019 [Member]

Corporate debt [Abstract]

Fixed interest rate

4.24%

4.24%

Credit facility amount

$ 316,000

€ 268

Maturity date

April 30, 2025

April 30, 2025

Interest capitalization period

2 years

2 years

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

Corporate debt [Abstract]

Variable interest period

3 months

Adjustment to interest rate

4.50%

4.50%

Commercial Paper [Member]

Corporate debt [Abstract]

Short term notes issued amount

$ 24,400

€ 20.7

$ 20,500

€ 17.4

$ 59,000

€ 50

Term of short term notes

2 years

2 years

Percentage average cost of issued short term notes

0.42%

0.42%

2020 Green Private Placement [Member]

Corporate debt [Abstract]

Principal amount

$ 341,000

€ 290

Adjustment to interest rate

1.96%

1.96%

Maturity date

June 30, 2026

June 30, 2026

Note Issuance Facility 2020 [Member]

Corporate debt [Abstract]

Fixed interest rate

5.25%

5.25%

Credit facility amount

$ 165,000

€ 140

Maturity period

7 years

7 years

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

2020 Credit Facility [Member]

Corporate debt [Abstract]

Fixed interest rate

2.50%

2.50%

Maturity date

December 4, 2025

December 4, 2025

2020 Credit Facility [Member] | Top of Range [Member]

Corporate debt [Abstract]

Credit facility amount

$ 5,900

€ 5

Corporate debt, Repayment sched

Corporate debt, Repayment schedule (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Repayment schedule [Abstract]
Corporate debt	$ 965,320	$ 993,725
Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	25,626
Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2021 [Member]
Repayment schedule [Abstract]
Corporate debt		23,648
2022 [Member]
Repayment schedule [Abstract]
Corporate debt		0
2023 [Member]
Repayment schedule [Abstract]
Corporate debt	1,962	2,036
2024 [Member]
Repayment schedule [Abstract]
Corporate debt	1,962	2,036
2025 [member]
Repayment schedule [Abstract]
Corporate debt	436,476	448,133
Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	499,294	517,872
2017 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	20	41
2017 Credit Facility [Member] | Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	20
2017 Credit Facility [Member] | Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		41
2017 Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt		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] | 2025 [member]
Repayment schedule [Abstract]
Corporate debt	0	0
2017 Credit Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2019 [Member]
Repayment schedule [Abstract]
Corporate debt	331,885	343,999
Note Issuance Facility 2019 [Member] | Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2019 [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Note Issuance Facility 2019 [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Note Issuance Facility 2019 [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2019 [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2019 [Member] | 2025 [member]
Repayment schedule [Abstract]
Corporate debt	331,885	343,999
Note Issuance Facility 2019 [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member]
Repayment schedule [Abstract]
Corporate debt	24,358	21,224
Commercial Paper [Member] | Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	24,358
Commercial Paper [Member] | Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] | Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		21,224
Commercial Paper [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt		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] | 2025 [member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt		0
2020 Green Private Placement [Member]
Repayment schedule [Abstract]
Corporate debt	338,635	351,315
2020 Green Private Placement [Member] | Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	279
2020 Green Private Placement [Member] | Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		289
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	0
2020 Green Private Placement [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2020 Green Private Placement [Member] | 2025 [member]
Repayment schedule [Abstract]
Corporate debt	0	0
2020 Green Private Placement [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	338,356	351,026
Note Issuance Facility 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	160,938	166,846
Note Issuance Facility 2020 [Member] | Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] | 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	0
Note Issuance Facility 2020 [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2020 [Member] | 2025 [member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2020 [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	160,938	166,846
Green Exchangeable Notes [Member]
Repayment schedule [Abstract]
Corporate debt	103,630	104,227
Green Exchangeable Notes [Member] | Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	959
Green Exchangeable Notes [Member] | Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		2,083
Green Exchangeable Notes [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Green Exchangeable Notes [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Green Exchangeable Notes [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Green Exchangeable Notes [Member] | 2025 [member]
Repayment schedule [Abstract]
Corporate debt	102,671	102,144
Green Exchangeable Notes [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2020 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	5,854	6,073
2020 Credit Facility [Member] | Remainder of 2021 [Member]
Repayment schedule [Abstract]
Corporate debt	10
2020 Credit Facility [Member] | Between January and March 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Credit Facility [Member] | Between April and December 2022 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Credit Facility [Member] | 2021 [Member]
Repayment schedule [Abstract]
Corporate debt		11
2020 Credit Facility [Member] | 2022 [Member]
Repayment schedule [Abstract]
Corporate debt		0
2020 Credit Facility [Member] | 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	1,962	2,036
2020 Credit Facility [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	1,962	2,036
2020 Credit Facility [Member] | 2025 [member]
Repayment schedule [Abstract]
Corporate debt	1,920	1,990
2020 Credit Facility [Member] | Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	$ 0	$ 0

Project debt, Details of projec

Project debt, Details of project debt (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Project debt [Abstract]
Cash held to satisfy non-recourse debt agreements	$ 311,000	$ 280,000
Non-current	4,519,942	4,925,268
Current	680,275	312,346
Total Project debt	5,200,217	$ 5,237,614
Kaxu [Member]
Project debt [Abstract]
Current	$ 355,000

Project debt, Repayment schedul

Project debt, Repayment schedule (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Repayment schedule [Abstract]
Project debt	$ 5,200,217	$ 5,237,614
Remainder of 2021 [Member]
Repayment schedule [Abstract]
Interest repayment	59,661
Nominal repayment	265,551
Between January and March 2022 [Member]
Repayment schedule [Abstract]
Project debt	23,216
Between April and December 2022 [Member]
Repayment schedule [Abstract]
Project debt	297,361
2021 [Member]
Repayment schedule [Abstract]
Interest repayment		19,287
Nominal repayment		293,059
2022 [Member]
Repayment schedule [Abstract]
Project debt		328,364
2023 [Member]
Repayment schedule [Abstract]
Project debt	348,614	355,806
2024 [Member]
Repayment schedule [Abstract]
Project debt	363,872	371,548
2025 [Member]
Repayment schedule [Abstract]
Project debt	497,298	508,843
Subsequent Years [Member]
Repayment schedule [Abstract]
Project debt	$ 3,344,644	$ 3,360,707

Grants and other liabilities (D

Grants and other liabilities (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)Type	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Grants and other liabilities [Abstract]
Grants	$ 1,013,954		$ 1,028,765
Other Liabilities	185,731		201,002
Grants and other non-current liabilities	$ 1,199,685		1,229,767
Number of grant types | Type	2
Income from grants	$ 14,715	$ 14,751
Finance lease liabilities	49,000		52,000
Dismantling provision	88,000		88,000
Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Income from grants	14,700	$ 14,800
U.S. Department of Treasury [Member]
Grants and other liabilities [Abstract]
Grants	666,000		674,000
Federal Financing Bank [Member]
Grants and other liabilities [Abstract]
Grants	$ 346,000		$ 352,000

Trade payables and other curr_3

Trade payables and other current liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Trade payables and other current liabilities [Abstract]
Trade accounts payable	$ 53,590	$ 54,219
Down payments from clients	670	416
Other accounts payable	36,887	37,922
Total	$ 91,147	$ 92,557

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax [Abstract]
Income tax expense (income)	$ 14,487	$ (10,147)
Profit (loss) before income tax	$ 2,943	$ (48,412)

Financial expense, net (Details

Financial expense, net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Financial income [Abstract]
Interest income from loans and credits	$ 511	$ 1,117
Interest rates gains on derivatives: cash flow hedges	601	90
Total	1,112	1,207
Financial expenses [Abstract]
Expenses due to interest - Loans from credit entities	(56,227)	(61,388)
Expenses due to interest - Other debts	(14,776)	(19,136)
Interest rates losses on derivatives: cash flow hedges	(14,143)	(15,484)
Total	(85,146)	(96,008)
Other financial income / (expenses) [Abstract]
Other financial income	6,662	2,202
Other financial losses	(3,687)	(6,315)
Total	2,975	$ (4,112)
Kaxu [Member]
Other financial income / (expenses) [Abstract]
Income for non-monetary change to fair value of derivatives	$ 3,800

Other operating income and ex_3

Other operating income and expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Other operating income [Abstract]
Grants (Note 16)	$ 14,715	$ 14,751
Insurance proceeds and other	6,518	14,787
Total	21,233	29,538
Other operating expenses [Abstract]
Raw materials and consumables used	(1,932)	(2,208)
Leases and fees	(654)	(660)
Operation and maintenance	(37,117)	(26,791)
Independent professional services	(7,634)	(10,444)
Supplies	(6,005)	(5,587)
Insurance	(10,515)	(9,204)
Levies and duties	(9,666)	(8,904)
Other expenses	(1,747)	(2,017)
Total	$ (75,270)	$ (65,815)

Earnings per share (Details)

Earnings per share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Earnings per share [Abstract]
Potential issuance of shares on settlement of Green Exchangeable Notes (in shares)	3,347,305
Loss attributable to Atlantica	$ (19,172)	$ (40,511)
Loss from continuing operations attributable to Atlantica	$ (19,652)	$ (40,511)
Average number of ordinary shares outstanding - basic (in shares)	110,386,000	101,602,000
Average number of ordinary shares outstanding - diluted (in shares)	113,733,000	101,602,000
Earnings per share for the period - basic (in dollars per share)	$ (0.17)	$ (0.40)
Earnings per share for the period - diluted (in dollars per share)	(0.17)	(0.40)
Earnings per share for the period from continuing operations - basic (in dollars per share)	(0.18)	(0.40)
Earnings per share for the period from continuing operations - diluted (in dollars per share)	$ (0.17)	$ (0.40)

Subsequent events (Details)

Subsequent events (Details) $ / shares in Units, $ in Thousands	May 04, 2021$ / shares	Apr. 30, 2021USD ($)MW	Apr. 07, 2021USD ($)MWGrade	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Business acquisition [Abstract]
Investments carried under the equity method				$ 111,798	$ 116,614
Subsequent Events [Member]
Dividends Approved [Abstract]
Dividend declaration date	May 4, 2021
Dividend approved (in dollars per share) | $ / shares	$ 0.43
Dividend approved expected date to be paid	Jun. 15, 2021
Coso [Member]
Business acquisition [Abstract]
Period of PPA				19 years
Coso [Member] | Subsequent Events [Member]
Business acquisition [Abstract]
Installed capacity | MW			135
Number of investment grade investments | Grade			3
Investments carried under the equity method			$ 130,000
Coso [Member] | Project Debt [Member] | Subsequent Events [Member]
Business acquisition [Abstract]
Investments carried under the equity method			40,000
Coso [Member] | Equity Investments [Member] | Subsequent Events [Member]
Business acquisition [Abstract]
Investments carried under the equity method			$ 130,000
Omers [Member] | Subsequent Events [Member]
Business acquisition [Abstract]
Installed capacity | MW		596
Investments carried under the equity method		$ 196,500
Percentage interest acquired		49.00%
Ownership interest		51.00%
Remaining period of PPA		5 years