Atlantica Sustainable Infrastructure (AY) 6-K 1 Aug 24 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2024
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Current Fiscal Year End Date	--12-31
Entity Registrant Name	Atlantica Sustainable Infrastructure plc
Entity Central Index Key	0001601072

Consolidated condensed statemen

Consolidated condensed statements of financial position - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Non-current assets
Contracted concessional, PP&E and other intangible assets	$ 7,065,132,000	$ 7,204,267,000
Investments carried under the equity method	221,558,000	230,307,000
Derivative assets	68,896,000	56,708,000
Other financial assets	82,676,000	79,874,000
Deferred tax assets	177,911,000	160,995,000
Total non-current assets	7,616,173,000	7,732,151,000
Current assets
Inventories	35,036,000	29,870,000
Trade and other receivables	335,290,000	286,483,000
Derivative assets	3,684,000	4,989,000
Other financial assets	190,543,000	183,897,000
Cash and cash equivalents	355,529,000	448,301,000
Total current assets excluding asset held for sale	920,082,000	953,540,000
Assets held for sale	0	28,642,000
Total current assets	920,082,000	982,182,000
Total assets	8,536,255,000	8,714,333,000
Equity attributable to the Company
Share capital	11,615,905	11,615,905
Share premium	536,594,000	736,594,000
Capital reserves	954,838,000	858,220,000
Other reserves	327,598,000	308,002,000
Accumulated currency translation differences	(151,391,000)	(139,434,000)
Accumulated deficit	(333,575,000)	(351,521,000)
Non-controlling interest	151,892,000	165,332,000
Total equity	1,497,572,000	1,588,809,000
Non-current liabilities
Long-term corporate debt	1,125,496,000	1,050,816,000
Long-term project debt	3,763,395,000	3,931,873,000
Grants and other liabilities	1,161,840,000	1,233,808,000
Derivative liabilities	16,351,000	29,957,000
Deferred tax liabilities	288,371,000	271,288,000
Total non-current liabilities	6,355,453,000	6,517,742,000
Current liabilities
Short-term corporate debt	66,611,000	34,022,000
Short-term project debt	400,529,000	387,387,000
Trade payables and other current liabilities	169,231,000	141,713,000
Income and other tax payables	46,859,000	44,660,000
Total current liabilities	683,230,000	607,782,000
Total equity and liabilities	$ 8,536,255,000	$ 8,714,333,000

Consolidated condensed statem_2

Consolidated condensed statements of profit or loss - USD ($) shares in Thousands, $ in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Consolidated condensed statements of profit or loss [Abstract]
Revenue		$ 571,195	$ 554,619
Other operating income		56,830	40,479
Employee benefit expenses		(56,720)	(49,535)
Depreciation, amortization, and impairment charges		(210,217)	(207,118)
Other operating expenses		(183,403)	(161,287)
Operating profit		177,685	177,158
Financial income		11,316	10,590
Financial expense		(163,634)	(162,945)
Net exchange differences		(2,992)	(89)
Other financial expense, net		(11,020)	(6,943)
Financial expense, net		(166,330)	(159,387)
Share of profit of entities carried under the equity method		14,860	10,852
Profit before income tax		26,215	28,623
Income tax		(3,942)	2,168
Profit for the period		22,273	30,791
Profit attributable to non-controlling interest		(6,240)	(6,130)
Profit for the period attributable to the Company		$ 16,033	$ 24,661
Weighted average number of ordinary shares outstanding - basic (in shares)		116,159	116,147
Weighted average number of ordinary shares outstanding - diluted (in shares)		119,920	119,717
Basic earnings per share (in dollars per share)		$ 0.14	$ 0.21
Diluted earnings per share (in dollars per share)	[1],[2]	$ 0.14	$ 0.21
[1]Antidilutive effect applied, where applicable (see Note 22)[2]The potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the six-month periods ended June 30, 2024, and 2023, as they have an antidilutive effect

Consolidated condensed statem_3

Consolidated condensed statements of comprehensive income - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Consolidated condensed statements of comprehensive income [Abstract]
Profit for the period	$ 22,273	$ 30,791
Items that may be subject to transfer to profit or loss statement in subsequent periods
Change in fair value of cash flow hedges	40,755	5,369
Currency translation differences	(14,435)	12,888
Tax effect	(9,766)	(4,533)
Net income recognized directly in equity	16,554	13,724
Cash flow hedges	(12,264)	(10,134)
Tax effect	3,066	2,534
Transfers to profit or loss statement	(9,198)	(7,600)
Other comprehensive income	7,356	6,124
Total comprehensive income for the period	29,629	36,915
Total comprehensive income attributable to non-controlling interest	(5,957)	(5,357)
Total comprehensive income attributable to the Company	$ 23,672	$ 31,558

Consolidated condensed statem_4

Consolidated condensed statements of changes in equity - USD ($) $ in Thousands	Total	Total Equity Attributable to Company [Member]	Share Capital [Member]	Share Premium [Member]	Capital Reserves [Member]	Other Reserves [Member]	Accumulated Currency Translation Differences [Member]	Accumulated Deficit [Member]	Non-controlling Interests [Member]
Balance, beginning of period at Dec. 31, 2022	$ 1,789,047	$ 1,599,871	$ 11,606	$ 986,594	$ 814,951	$ 345,567	$ (161,307)	$ (397,540)	$ 189,176
Profit for the six -month period after taxes	30,791	24,661	0	0	0	0	0	24,661	6,130
Change in fair value of cash flow hedges net of transfer to profit or loss statement	(4,765)	(3,148)	0	0	0	(3,148)	0	0	(1,617)
Currency translation differences	12,888	12,580	0	0	0	0	12,580	0	308
Tax effect	(1,999)	(2,535)	0	0	0	(2,535)	0	0	536
Other comprehensive income	6,124	6,897	0	0	0	(5,683)	12,580	0	(773)
Total comprehensive income for the period	36,915	31,558	0	0	0	(5,683)	12,580	24,661	5,357
Changes in the scope	(2,817)	0	0	0	0	0	0	0	(2,817)
Reduction of share premium	0	0	0	(250,000)	250,000	0	0	0	0
Share-based compensation	1,223	1,223	9	0	0	0	0	1,214	0
Capital contribution	10,476	0	0	0	0	0	0	0	10,476
Distributions	(127,083)	(103,376)	0	0	(103,376)	0	0	0	(23,707)
Balance, end of period at Jun. 30, 2023	1,707,761	1,529,276	11,615	736,594	961,575	339,884	(148,727)	(371,665)	178,485
Balance, beginning of period at Dec. 31, 2023	1,588,809	1,423,477	11,616	736,594	858,220	308,002	(139,434)	(351,521)	165,332
Profit for the six -month period after taxes	22,273	16,033	0	0	0	0	0	16,033	6,240
Change in fair value of cash flow hedges net of transfer to profit or loss statement	28,491	25,852	0	0	0	25,852	0	0	2,639
Currency translation differences	(14,435)	(11,957)	0	0	0	0	(11,957)	0	(2,478)
Tax effect	(6,700)	(6,256)	0	0	0	(6,256)	0	0	(444)
Other comprehensive income	7,356	7,639	0	0	0	19,596	(11,957)	0	(283)
Total comprehensive income for the period	29,629	23,672	0	0	0	19,596	(11,957)	16,033	5,957
Reduction of share premium	0	0	0	(200,000)	200,000	0	0	0	0
Share-based compensation	1,913	1,913	0	0	0	0	0	1,913	0
Capital contribution	1,200	0	0	0	0	0	0	0	1,200
Distributions	(123,979)	(103,382)	0	0	(103,382)	0	0	0	(20,597)
Balance, end of period at Jun. 30, 2024	$ 1,497,572	$ 1,345,680	$ 11,616	$ 536,594	$ 954,838	$ 327,598	$ (151,391)	$ (333,575)	$ 151,892

Consolidated condensed cash flo

Consolidated condensed cash flows statements - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Consolidated condensed cash flows statements [Abstract]
Profit for the period	$ 22,273	$ 30,791
Financial expense and non-monetary adjustments	291,730	353,058
Profit for the period adjusted by non-monetary items	314,003	383,849
Changes in working capital	(28,003)	(106,334)
Net interest and income tax paid	(144,138)	(138,845)
Net cash provided by operating activities	141,862	138,670
Business combinations and investments in entities under the equity method	(65,900)	(15,194)
Investments in operating concessional assets	(5,670)	(19,671)
Investments in assets under development or construction	(94,024)	(13,761)
Distributions from entities under the equity method	25,061	15,464
Net divestment in other non-current financial assets	39,826	16,835
Net cash used in investing activities	(100,707)	(16,327)
Proceeds from project debt	7,753	214,343
Proceeds from corporate debt	161,505	73,135
Repayment of project debt	(142,349)	(362,530)
Repayment of corporate debt	(43,066)	(50,345)
Dividends paid to Company's shareholders	(103,382)	(103,376)
Dividends paid to non-controlling interest	(12,849)	(17,191)
Non-controlling interest capital contribution	1,200	10,476
Net cash used in financing activities	(131,188)	(235,488)
Net decrease in cash and cash equivalents	(90,033)	(113,145)
Cash and cash equivalents at the beginning of the period	448,301	600,990
Translation differences in cash and cash equivalents	(2,739)	(1,001)
Cash and cash equivalents at the end of the period	$ 355,529	$ 486,844

Nature of the business

Nature of the business	6 Months Ended
	Jun. 30, 2024
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 with a majority of its business in renewable energy assets. Atlantica currently owns, manages and invests in renewable energy, storage, efficient natural gas and heat, electric transmission lines and water assets focused on North America (the United States, Canada and Mexico), South America (Peru, Chile, Colombia and Uruguay) and EMEA (United Kingdom, Spain, Italy, Algeria and South Africa). Its registered address is Great West House, GW1 Great West Road Brentford TW8 9DF, London (United Kingdom). Atlantica’s shares trade on the NASDAQ Global Select Market under the symbol “AY”. On May 27, 2024, Atlantica entered into a definitive agreement (the "Transaction Agreement") pursuant to which a private limited company, Bidco, incorporated in England and Wales agreed, subject to the terms of the Transaction Agreement, to acquire 100% of the shares of Atlantica for $22 per share in cash. Bidco is controlled by Energy Capital Partners and includes a large group of institutional co-investors. The transaction is to be completed pursuant to a scheme of arrangement under the U.K. Companies Act 2006. Algonquin Power & Utilities Corp. and Liberty (AY Holdings), B.V., which hold approximately 42.2% of Atlantica’s shares, have entered into a support agreement with Bidco pursuant to which they have agreed, subject to the terms of that agreement, to vote their shares in favor of the proposed acquisition of the Company by Bidco, pursuant to the Transaction Agreement and the scheme of arrangement. The proposed acquisition by Bidco is subject to, among other conditions, approval by Atlantica’s shareholders of the scheme of arrangement, sanction of the transaction by the High Court of Justice of England and Wales, and regulatory approvals in different jurisdictions, including but not limited to clearance under the Hart-Scott-Rodino Act, by the Committee on Foreign Investment in the United States and by the Federal Energy Regulatory Commission in the United States. The transaction is expected to close in the fourth quarter of 2024 or early first quarter of 2025. Upon the completion of the proposed acquisition by Bidco, Atlantica will become a privately held company and its shares will no longer be listed on any public market. Some transaction costs, including financial advisors, transaction-related bonuses and long-term incentive plans are subject to the occurrence of closing. As such, these are contingent liabilities, which have therefore not been accrued for in these Consolidated Condensed Interim Financial Statements as of June 30, 2024 in accordance with IAS 37, Provisions, Contingent Liabilities and Contingent Assets On March 22, 2024, the Company closed the acquisition of a 100% equity interest stake in two wind assets, UK Wind 1 and UK Wind 2, with a combined installed capacity of 32 MW in Scotland, United Kingdom. The assets are regulated under the UK green attribute regulation and are granted renewables obligation certificates until 2031 on average. The investment amounted to approximately $66 million and the assets currently do not have any project debt. These are Atlantica’s first operating assets in the UK, and the Company expects that the return from these assets will be enhanced by the use of the existing net operating loss carryforwards of the Company in the UK, in the upcoming years. In April 2024, the Company acquired the Imperial project from Algonquin, a 100 MW PV + storage (4 hours) project in Southern California. On May 6, 2024, the project entered into a 15-year PPA with an investment grade Community Choice Aggregator as off-taker. Total investment is expected to be within the range of $320 million to $340 million, mostly in 2025 and 2026. In May 2022, the Company agreed to develop and construct Honda 1 and 2, two PV assets in Colombia with a combined capacity of 20 MW, where it has a 50% ownership. Each plant has a 7-year PPA with Enel Colombia. Honda 1 entered in operation in December 2023 and Honda 2 entered into operation in July 2024. The following table provides an overview of the main operating assets the Company owned or had an interest in as of June 30, 2024: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (17) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW BBB+/Baa1/BBB+ 2013 19 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB/ Ba1/BB+ 2014 15 Coso Renewable (Geothermal) 100% California (USA) USD 135 MW Investment Grade (11) 1987-1989 18 Elkhorn Valley (16) Renewable (Wind) 49% Oregon (USA) USD 101 MW BBB/Baa1/-- 2007 4 Prairie Star (16) Renewable (Wind) 49% Minnesota (USA) USD 101 MW --/A3/A- 2007 4 Twin Groves II (16) Renewable (Wind) 49% Illinois (USA) USD 198 MW BBB+/Baa1/-- 2008 2 Lone Star II (16) Renewable (Wind) 49% Texas (USA) USD 196 MW N/A 2008 N/A Chile PV 1 Renewable (Solar) 35% (1) Chile USD 55 MW N/A 2016 N/A Chile PV 2 Renewable (Solar) 35% (1) Chile USD 40 MW Not rated 2017 7 Chile PV 3 Renewable (Solar) 35% (1) Chile USD 73 MW Not rated 2014 10 La Sierpe Renewable (Solar) 100% Colombia COP 20 MW Not rated 2021 12 La Tolua Renewable (Solar) 100% Colombia COP 20 MW Not rated 2023 9 Tierra Linda Renewable (Solar) 100% Colombia COP 10 MW Not rated 2023 9 Honda 1 Renewable (Solar) 50% Colombia COP 10 MW BBB-/-/BBB 2023 7 Albisu Renewable (Solar) 100% Uruguay UYU 10 MW Not rated 2023 14 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa1/BBB (12) 2014 10 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa1/BBB (12) 2014 10 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa1/BBB (12) 2015 12 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB-/Baa1/BBB 2012 9 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 13/13 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 13/13 PS10 & PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007&2009 8/10 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 12/12 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 13/13 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 11/11/11 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 14/14 Seville PV Renewable (Solar) 80% (4) Spain Euro 1 MW A/Baa1/A- 2006 12 Italy PV 1 Renewable (Solar) 100% Italy Euro 1.6 MW BBB/Baa3/BBB 2010 7 Italy PV 2 Renewable (Solar) 100% Italy Euro 2.1 MW BBB/Baa3/BBB 2011 7 Italy PV 3 Renewable (Solar) 100% Italy Euro 2.5 MW BBB/Baa3/BBB 2012 7 Italy PV 4 Renewable (Solar) 100% Italy Euro 3.6 MW BBB/Baa3/BBB 2011 7 UK Wind 1 Renewable (Wind) 100% United Kingdom GBP 25 MW AA/Aa3/AA- 2012 9 UK Wind 2 Renewable (Wind) 100% United Kingdom GBP 8 MW AA/Aa3/AA- 2003 4 Kaxu Renewable (Solar) 51% (5) South Africa Rand 100 MW BB-/Ba2/BB- (13) 2015 11 Calgary Efficient natural gas &heat 100% Canada CAD 55 MWt ~60% AA- or higher (14) 2010 12 ACT Efficient natural gas & heat 100% Mexico USD 300 MW BBB/B3/B+ 2013 9 ATN (15) Transmission line 100% Peru USD 379 miles BBB-/Baa1/BBB 2011 17 ATS Transmission line 100% Peru USD 569 miles BBB-/Baa1/BBB 2014 20 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 9 Quadra 1 & 2 Transmission line 100% Chile USD 49 miles/32 miles Not rated 2014 10/11 Palmucho Transmission line 100% Chile USD 6 miles BBB/ -- /BBB+ 2007 13 Chile TL3 Transmission line 100% Chile USD 50 miles A/A2/A- 1993 N/A Chile TL4 Transmission line 100% Chile USD 63 miles Not rated 2016 48 Skikda Water 34.20% (6) Algeria USD 3.5 M ft3/day Not rated 2009 10 Honaine Water 25.50% (7) Algeria USD 7 M ft3/day Not rated 2012 13 Tenes Water 51% (8) Algeria USD 7 M ft3/day Not rated 2015 16 (1) 65% of the shares in Chile PV 1, Chile PV 2 and Chile PV 3 are indirectly held by financial partners through the renewable energy platform of the Company in Chile. (2) Itochu Corporation holds of the shares in each of Solaben 2 and Solaben 3. (3) JGC holds of the shares in each of Solacor 1 and Solacor 2. (4) Instituto para la Diversificación y Ahorro de la Energ í (5) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (“IDC”, ) and Kaxu Community Trust ( ). (6) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.8%. (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 of Tenes. The Company has an investment in Tenes through a secured loan to Befesa Agua Tenes (the holding company of Tenes) and the right to appoint a majority at the board of directors of the project company. Therefore, the Company controls Tenes since May 31, 2020, and fully consolidates the asset from that date. (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. Not applicable (“N/A”) when the asset has no PPA (11) Refers to the credit rating of two Community Choice Aggregators: Silicon Valley Clean Energy and Monterrey Bar Community Power, both with A Rating from S&P and Southern California Public Power Authority. The third off-taker is not rated. (12) Refers to the credit rating of Uruguay, as UTE (Administraci ó é . (13) Refers to the credit rating of the Republic of South Africa. The off-taker is Eskom, which is a state-owned utility company in South Africa. (14) Refers to the credit rating of a diversified mix of 22 high credit quality clients (~60% AA- rating or higher, the rest is unrated). (15) Including ATN Expansion 1 & 2. (16) Part of Vento II Portfolio (17) As of June 30, 2024. (*) Commercial Operation Date Additionally, Atlantica currently has the following assets under construction or ready to start construction in the short term: Asset Type Location Capacity (gross) (1) Expected COD Expected Investment (2) ($ million) Off-taker Coso Batteries 1 Battery Storage California, US 100 MWh 2025 40-50 Investment grade utility Coso Batteries 2 Battery Storage California, US 80 MWh 2025 35-45 Investment grade utility Chile PMGD Solar PV Chile 80 MW 2024-2025 33 Regulated ATN Expansion 3 Transmission Line Peru 2.4miles 220kV 2024 12 Conelsur ATS Expansion 1 Transmission Line Peru n.a. (substation) 2025 31 Republic of Peru Apulo 1 (3) Solar PV Colombia 10 MW 2024 5.5 - Chile PV 3 expansion Battery storage Chile 142 MWh 2024 14-15 Emoac (1) Includes nominal capacity on a 100% basis, not considering Atlantica’s ownership. (2) Corresponds to the expected investment by Atlantica. (3) Atlantica owns 50% of the shares in Apulo 1. In October 2023, the Company entered into two 15-year tolling agreements (PPAs) with an investment grade utility for Coso Batteries 1 and Coso Batteries 2. Under each of the tolling agreements, Coso Batteries 1 and 2 will receive fixed monthly payments adjusted by the financial settlement of CAISO’s (California Independent System Operator) Day-Ahead market. In addition, the Company expects to obtain revenue from ancillary services in each of the assets. battery storage expansion under construction. Chile PV 1 and PV 2 events of default

Basis of preparation

Basis of preparation	6 Months Ended
	Jun. 30, 2024
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, 2023, were approved by the Board of Directors on February 29, 2024. These Consolidated Condensed Interim Financial Statements are presented in accordance with International Accounting Standards (“IAS”) 34, “Interim Financial Reporting”. In accordance with IAS 34, interim financial information is prepared solely in order to update the most recent annual consolidated financial statements prepared by the Company, placing emphasis on new activities, occurrences and circumstances that have taken place during the six-month period ended June 30, 2024, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2023. 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, 2023 included in the 2023 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 parent company’s functional and presentation currency. Amounts included in these Consolidated Condensed Interim Financial Statements are all expressed in thousands of U.S. dollars, unless otherwise indicated. These Consolidated Condensed Interim Financial Statements were approved by the Board of Directors of the Company on July 31, 2024. Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2024, under IFRS-IASB, applied by the Company in the preparation of these Consolidated Condensed Interim Financial Statements: The applications of these amendments have not had any impact on these Consolidated 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, 2025: The Company does not anticipate any significant impact on the Consolidated Condensed Interim 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, 2025, although it is currently still in the process of evaluating such application. The Company has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective. 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: Estimates: - Impairment of contracted concessional, PP&E and other intangible assets. - Recoverability of deferred tax assets. - Fair value of derivative financial instruments. - Fair value of identifiable assets and liabilities arising from a business combination. Judgement: - Assessment of assets agreements. - Assessment of control. 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 June 30, 2024, 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 profit or loss statement of the period in which the change occurs.

Financial risk management

Financial risk management	6 Months Ended
	Jun. 30, 2024
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 Management and Finance Departments, which are responsible for identifying and evaluating financial risks, quantifying them by project, region and company, in accordance with mandatory internal management rules. The internal management rules provide written policies for the management of overall risk, as well as for specific areas. The internal management policies of the Company also define the use of hedging instruments and derivatives and the investment of excess cash. 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, 2023 included in the 2023 20-F.

Financial information by segmen

Financial information by segment	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, the Company had the following business sectors: Renewable energy, Efficient natural gas and heat, 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 interest, income tax expense, financial expense (net), depreciation, amortization and impairment charges of entities included in these Consolidated Condensed Interim Financial Statements and depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership). 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 six-month period ended June 30, 2024, 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 and heat business sector. In the six-month period ended June 30, 2023, Atlantica had two customers with revenues representing more than 10% of total revenue, both in the renewable energy business sector. a) The following tables show Revenue and Adjusted EBITDA by operating segment and business sector for the six-month periods ended , and : Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Geography 2024 2023 2024 2023 North America 223,027 202,171 164,079 154,038 South America 92,936 91,513 71,325 74,428 EMEA 255,232 260,935 171,930 175,362 Total 571,195 554,619 407,334 403,828 Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Business sectors 2024 2023 2024 2023 Renewable energy 409,682 411,210 286,492 292,570 Efficient natural gas & heat 71,580 54,810 53,767 44,006 Transmission lines 61,544 60,998 49,533 49,250 Water 28,389 27,601 17,542 18,002 Total 571,195 554,619 407,334 403,828 The reconciliation of segment Adjusted EBITDA with the profit attributable to the Company is as follows: For the six-month period ended June 30, ($ in thousands) 2024 2023 Profit attributable to the Company 16,033 24,661 Profit attributable to non-controlling interest 6,240 6,130 Income tax 3,942 (2,168 ) Financial expense, net 166,330 159,387 Depreciation, amortization, and impairment charges 210,217 207,118 Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership) 4,572 8,700 Total segment Adjusted EBITDA 407,334 403,828 b) The assets and liabilities by operating segment and business sector as of June 30, 2024, and December 31, 2023 are as follows: Assets and liabilities by geography as of June 30, 2024: North America South America EMEA Balance as of June 30, 2024 ($ in thousands) Assets allocated Contracted concessional, PP&E and other intangible assets 3,047,576 1,162,965 2,854,591 7,065,132 Investments carried under the equity method 165,479 9,134 46,945 221,558 Other current financial assets 117,646 31,168 45,413 194,227 Cash and cash equivalents (project companies) 122,934 101,022 111,045 335,001 Subtotal allocated 3,453,635 1,304,289 3,057,994 7,815,918 Unallocated assets Other non-current assets 329,483 Other current assets (including cash and cash equivalents at holding company level) 390,854 Subtotal unallocated 720,337 Total assets 8,536,255 North America South America EMEA Balance as of June 30, 2024 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,599,378 792,420 1,772,126 4,163,924 Grants and other liabilities 919,387 35,515 206,938 1,161,840 Subtotal allocated 2,518,765 827,935 1,979,064 5,325,764 Unallocated liabilities Long-term and short-term corporate debt 1,192,107 Other non-current liabilities 304,722 Other current liabilities 216,090 Subtotal unallocated 1,712,919 Total liabilities 7,038,683 Equity unallocated 1,497,572 Total liabilities and equity unallocated 3,210,491 Total liabilities and equity 8,536,255 Assets and liabilities by geography as of December 31, 2023: North America South America EMEA Balance as of December 31, 2023 Assets allocated Contracted concessional, PP&E and other intangible assets 3,063,019 1,184,599 2,956,649 7,204,267 Investments carried under the equity method 177,260 9,178 43,869 230,307 Other current financial assets 110,016 30,803 48,067 188,886 Cash and cash equivalents (project companies) 137,480 121,945 155,551 414,976 Assets held for sale 28,642 - - 28,642 Subtotal allocated 3,516,417 1,346,525 3,204,136 8,067,078 Unallocated assets Other non-current assets 297,577 Other current assets (including cash and cash equivalents at holding company level) 349,678 Subtotal unallocated 647,255 Total assets 8,714,333 North America South America EMEA Balance as of December 31, 2023 Liabilities allocated Long-term and short-term project debt 1,629,278 808,481 1,881,501 4,319,260 Grants and other liabilities 945,888 36,307 251,613 1,233,808 Subtotal allocated 2,575,166 844,788 2,133,114 5,553,068 Unallocated liabilities Long-term and short-term corporate debt 1,084,838 Other non-current liabilities 301,245 Other current liabilities 186,373 Subtotal unallocated 1,572,456 Total liabilities 7,125,524 Equity unallocated 1,588,809 Total liabilities and equity unallocated 3,161,265 Total liabilities and equity 8,714,333 Assets and liabilities by business sector as of June 30, 2024: Renewable energy Efficient natural gas & heat Transmission lines Water Balance as of June 30, 2024 ($ in thousands) Assets allocated Contracted concessional assets, PP&E and other intangible assets 5,693,192 441,891 764,213 165,836 7,065,132 Investments carried under the equity method 178,367 - - 43,191 221,558 Other current financial assets 8,582 112,074 31,082 42,489 194,227 Cash and cash equivalents (project companies) 235,837 19,553 51,856 27,755 335,001 Subtotal allocated 6,115,978 573,518 847,151 279,271 7,815,918 Unallocated assets Other non-current assets 329,483 Other current assets (including cash and cash equivalents at holding company level) 390,854 Subtotal unallocated 720,337 Total assets 8,536,255 Renewable energy Efficient natural gas & Heat Transmission lines Water Balance as of June 30, 2024 Liabilities allocated Long-term and short-term project debt 3,162,041 383,424 549,889 68,570 4,163,924 Grants and other liabilities 1,113,131 33,329 12,884 2,496 1,161,840 Subtotal allocated 4,275,172 416,753 562,773 71,066 5,325,764 Unallocated liabilities Long-term and short-term corporate debt 1,192,107 Other non-current liabilities 304,722 Other current liabilities 216,090 Subtotal unallocated 1,712,919 Total liabilities 7,038,683 Equity unallocated 1,497,572 Total liabilities and equity unallocated 3,210,491 Total liabilities and equity 8,536,255 Assets and liabilities by business sector as of December 31, 2023: Renewable energy Efficient natural & heat Transmission lines Water Balance as of December 31, 2023 Assets allocated Contracted concessional, PP&E and other intangible assets 5,798,818 460,766 777,360 167,323 7,204,267 Investments carried under the equity method 189,672 - - 40,635 230,307 Other current financial assets 10,866 103,907 30,746 43,367 188,886 Cash and cash equivalents (project companies) 299,987 35,098 58,004 21,887 414,976 Assets held for sale - 28,642 - - 28,642 Subtotal allocated 6,299,343 628,413 866,110 273,212 8,067,078 Unallocated assets Other non-current assets 297,577 Other current assets (including cash and cash equivalents at holding company level) 349,678 Subtotal unallocated 647,255 Total assets 8,714,333 Renewable energy Efficient natural & heat Transmission lines Water Balance as of December 31, 2023 Liabilities allocated Long-term and short-term project debt 3,280,618 401,460 560,906 76,276 4,319,260 Grants and other liabilities 1,185,487 32,916 12,884 2,521 1,233,808 Subtotal allocated 4,466,105 434,376 573,790 78,797 5,553,068 Unallocated liabilities Long-term and short-term corporate debt 1,084,838 Other non-current liabilities 301,245 Other current liabilities 186,373 Subtotal unallocated 1,572,456 Total liabilities 7,125,524 Equity unallocated 1,588,809 Total liabilities and equity unallocated 3,161,265 Total liabilities and equity 8,714,333 c) The amount of depreciation, amortization and impairment charges recognized for the six-month periods ended June 30, 2024 and 2023 are as follows: For the six-month period ended June 30, Depreciation, amortization and impairment by geography 2024 2023 ($ in thousands) North America (68,899 ) (70,634 ) South America (32,731 ) (30,014 ) EMEA (108,587 ) (106,470 ) Total (210,217 ) (207,118 ) For the six-month period ended June 30, Depreciation, amortization and impairment by business sectors 2024 2023 ($ in thousands) Renewable energy (195,581 ) (189,792 ) Efficient natural gas & heat 57 (3,770 ) Transmission lines (15,370 ) (14,079 ) Water 677 523 Total (210,217 ) (207,118 )

Business combinations

Business combinations	6 Months Ended
	Jun. 30, 2024
Business combinations [Abstract]
Business combinations	Note 5. – Business combinations For the six-month period ended June 30, 2024 In March 2024, the Company completed the acquisition of a 100% equity interest stake in two wind assets, UK Wind 1 and UK Wind 2, with a combined installed capacity of 32 MW in Scotland, United Kingdom. This acquisition has been accounted for in these Consolidated Condensed Interim Financial Statements in accordance with IFRS 3, Business Combinations and is included within the Renewable energy sector and the EMEA geography. The fair value of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Business combinations for the six-month period ended June 30, 2024 Property, plant and equipment under IAS 16 19,724 Intangible assets under IAS 38 45,678 Intangible assets under IFRS 16 6,525 Cash & cash equivalents 4,199 Other current assets 4,829 Deferred tax liabilities (3,969 ) Lease liabilities (6,525 ) Other current and non-current liabilities (4,781 ) Total net assets acquired at fair value 65,680 Asset acquisition – purchase price (65,680 ) Net result of business combinations - The purchase price equals the fair value of the net assets acquired. The allocation of the purchase price is provisional as of June 30, 2024, 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 June 30, 2024. The measurement period will not exceed one year from the acquisition date. The amount of revenue contributed by the acquisitions during the six-month period ended June 30, 2024 to the Consolidated Condensed Interim Financial Statements of the Company is $2.5 million, and the amount of profit after tax is $0.2 million. Had the acquisitions been consolidated from January 1, 2024, the consolidated statement of comprehensive income would have included additional revenue of $2.8 million and additional profit after tax of $1.0 million. For the year ended December 31, 2023 On March 1, 2023, the Company completed the process of transitioning the O&M services for the assets in Spain where Abengoa was still the supplier to an Atlantica’ subsidiary. This acquisition had been accounted for in these Consolidated Financial Statements in accordance with IFRS 3, Business Combinations. The O&M services are included within the Renewable energy sector and the EMEA geography. The fair value of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Business combinations for the year ended December Property, plant and equipment under IAS 16 1,565 Intangible assets under IAS 38 4,487 Inventories 1,646 Other current and non-current liabilities (5,917 ) Total net assets acquired at fair value 1,781 Asset acquisition – purchase price (1,781 ) Net result of business combinations - The purchase price equals the fair value of the net assets acquired. The amount of revenue contributed by the acquisitions performed during 2023 to the Consolidated Financial Statements of the Company was nil In March 2024, the provisional period for the purchase price allocation closed, and did not result in significant adjustments to the initial amounts recognized.

Contracted concessional, PP&E a

Contracted concessional, PP&E and other intangible assets	6 Months Ended
	Jun. 30, 2024
Contracted concessional, PP&E and other intangible assets [Abstract]
Contracted concessional, PP&E and other intangible assets	Note 6. - Contracted concessional, PP&E and other intangible assets The Company has assets recorded as contracted concessional assets in accordance with IFRIC 12, property plant and equipment in accordance with IAS 16 and right of use assets under IFRS 16 or intangible assets under IAS 38. The detail of assets included in the heading ‘Contracted concessional, PP&E and other intangible assets’ as of June 30, 2024, and December 31, 2023, is as follows: Financial assets under IFRIC 12 Financial assets under IFRS 16 (Lessor) Intangible assets under IFRIC 12 Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 Property, plant and equipment under IAS 16 Land Technical installations Total assets Cost 758,424 2,623 8,860,086 213,619 142,009 1,071,077 11,047,838 Amortization and impairment (54,267 ) - (3,616,607 ) (44,801 ) - (267,031 ) (3,982,706 ) Total as of June 30, 2024 704,157 2,623 5,243,479 168,818 142,009 804,046 7,065,132 Financial assets under IFRIC 12 Financial assets under IFRS 16 (Lessor) Intangible assets under IFRIC 12 Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 Property, plant and equipment under IAS 16 Land Technical installations Total assets Cost 785,179 2,655 8,957,090 150,947 139,344 993,992 11,029,207 Amortization and impairment (56,378 ) - (3,479,464 ) (38,813 ) - (250,285 ) (3,824,940 ) Total as of December 31, 2023 728,801 2,655 5,477,626 112,134 139,344 743,707 7,204,267 No losses from impairment of contracted concessional, PP&E and other intangible assets, excluding the change in the provision for expected credit losses under IFRS 9, Financial instruments, were recorded during the six-month period ended June 30, 2024 and 2023. The impairment provision based on the expected credit losses on contracted concessional financial assets decreased by $2 million in the six-month period ended June 30, 2024 (increase of $1 million in the six-month period ended June 30, 2023), primarily in ACT.

Investments carried under the e

Investments carried under the equity method	6 Months Ended
	Jun. 30, 2024
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 and joint ventures as of June 30, 2024, and December 31, 2023: Balance as of June 30, 2024 Balance as of December 31, 2023 ($ in thousands) 2 007 Vento II, LLC 165,479 175,351 Myah Bahr Honaine, S.P.A. 43,191 40,635 Akuo Atlantica PMGD Holding S.P.A. 5,380 4,409 Colombian portfolio of renewable energy entities 3,755 4,754 Windlectric Inc - 1,910 Pectonex, R.F. Proprietary Limited 1,300 1,337 SailH2 Ingeniería, S.L. 1,202 653 Evacuación Valdecaballeros, S.L. 800 807 Fontanil Solar, S.L.U. 229 229 Murum Solar, S.L.U. 222 222 Total 221,558 230,307 None of the entities referred to above is a listed company. 2007 Vento II, LLC, is the holding company of a 596 MW portfolio of wind assets (“Vento II”) 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 Consolidate Akuo Atlantica PMGD Holding S.P.A.(“Akuo”) is the holding company of an 80 MW portfolio of solar PV assets in Chile, which is currently under construction, 49% owned by Atlantica, with joint control since November 2022 and accounted for under the equity method in these Consolidated Condensed Interim Financial Statements. The Colombian portfolio of renewable energy entities includes the following entities: Atlantica – HIC Renovables S.A.S., SJ Renovables Sun 1 S.A.S. E.S, AC Renovables Sol 1 S.A.S. E.S, SJ Renovables Wind 1 S.A.S. E., PA Renovables Sol 1 S.A.S. E.S and Atlantica Hidro Colombia S.A.S. Atlantica holds 50% of the shares and has joint control over these entities in accordance with IFRS 11, Joint arrangements. Windlectric Inc., the project entity, is 100% owned by Amherst Island Partnership, itself 30% owned by Atlantica Yield Energy Solutions Canada Inc. (“AYES Canada”) and therefore accounted for under the equity method in these Consolidated Condensed Interim Financial Statements. The decrease in investments carried under the equity method as of June 30, 2024 is primarily due to the decrease in the investment in Vento II as a result of the distributions received from this asset by the Company for $15.4 million, partially offset by the share of profit in Vento II for the six-month period ended June 30, 2024 for $5.5 million.

Assets held for sale

Assets held for sale	6 Months Ended
	Jun. 30, 2024
Assets held for sale [Abstract]
Assets held for sale	Note 8. - Assets held for sale In 2023, Atlantica´s partner in Monterrey initiated a process to sell its 70% stake in the asset and, as part of it, Atlantica intended to sell its interest as well under the same terms. In October 30, 2023, the conditions to classify the loan granted by Atlantica to Arroyo II and the investment in Pemcorp as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations were met. As a consequence, the book value of the equity investment held by Atlantica in Pemcorp and the loan granted by Atlantica to Arroyo II, were classified as held for sale since that date for an amount of US$ 28.7 million as of December 31, 2023. The transaction was subject to certain conditions precedent and final transaction closing occurred in April 2024. The difference between the book value of the asset held for sale at closing date, and the fair value of the consideration received, which amounts to $8.9 million, has been registered as an operating income in these Consolidated Condensed Interim Financial Statements. Atlantica received $38.1 million of proceeds net of transaction costs and taxes and expects to receive an additional amount of $3.1 million in the third quarter of 2024. In addition, there is an earn-out mechanism that could result in additional proceeds for Atlantica of up to approximately $7 million between 2026 and 2028.

Financial assets

Financial assets	6 Months Ended
	Jun. 30, 2024
Financial assets [Abstract]
Financial assets	Note 9. - Financial assets The detail of non-current and current financial assets as of June 30, 2024, and December 31, 2023, is as follows: Balance as of June 30, 2024 Balance as of December 31, 2023 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 11,719 11,719 Derivative assets (Note 10) 68,896 56,708 Other receivable accounts at amortized cost 70,957 68,155 Total non-current financial assets 151,572 136,582 Contracted concessional financial assets 184,812 177,407 Derivative assets (Note 10) 3,684 4,989 Other receivable accounts at amortized cost 5,731 6,490 Total current financial assets 194,227 188,886 Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the U.S., which reached COD in June 2024.

Derivative financial instrument

Derivative financial instruments	6 Months Ended
	Jun. 30, 2024
Derivative financial instruments [Abstract]
Derivative financial instruments	Note 10. - Derivative financial instruments The breakdowns of the fair value amount of the derivative financial instruments as of June 30, 2024, and December 31, 2023, are as follows: Balance as of June 30, 2024 Balance as of December 31, 2023 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 70,202 16,351 60,102 29,163 Foreign exchange derivatives instruments 2,378 - 1,595 - Notes conversion option (Note 15) - - - 794 Total 72,580 16,351 61,697 29,957 The derivatives are primarily interest rate cash flow hedges, which 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 profit or loss statement is a profit of $12.3 million for the -month period ended (profit of for the -month period ended . The after-tax results accumulated in equity in connection with derivatives designated as cash flow hedges as of June 30, 2024, and December 31, 2023, amount to a profit of $327.6 million and $308.0 million, respectively. Additionally, the Company has currency options with leading international financial institutions, which guarantee minimum Euro-U.S. dollar and British pounds-U.S. dollar exchange rates. The strategy of the Company is to hedge the exchange rate for the net distributions from its European assets after deducting euro-denominated interest payments and euro and British pounds-denominated general and administrative expenses. Through currency options, the strategy of the Company is to hedge 100% of its euro and British pounds-denominated net exposure for the next 12 months and 75% of its euro and British pounds-denominated net exposure for the following 12 months, on a rolling basis. Change in fair value of these foreign exchange derivatives instruments are directly recorded in the consolidated profit or loss statement. Finally, the conversion option of the Green Exchangeable Notes issued in July 2020 (Note 15) is recorded as a derivative with a fair value (liability) of $ nil

Fair value of financial instrum

Fair value of financial instruments	6 Months Ended
	Jun. 30, 2024
Fair value of financial instruments [Abstract]
Fair value of financial instruments	Note 11. - 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 June 30, 2024, 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.

Related parties

Related parties	6 Months Ended
	Jun. 30, 2024
Related parties [Abstract]
Related parties	Note 12. - Related parties The related parties of the Company are primarily Algonquin Power & Utilities Corp. (“Algonquin”) and its subsidiaries, non-controlling interest (Note 14), 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 June 30, 2024, and December 31, 2023, are as follows: Receivables (current) Receivables (non-current) Payables (current) Payables (non-current) Entities accounted for under the equity method: ($ in thousands) Amherst Island Partnership 2024 5,106 - - - 2023 5,817 - - - Arroyo Netherland II B.V (Note 8) 2024 - - - - 2023 18,448 - - - Akuo Atlantica PMGD Holding S.P.A 2024 89 18,717 - - 2023 - 16,677 - - Colombian assets portfolio 2024 548 15,714 279 - 2023 - 13,578 34 - Other 2024 138 171 - - 2023 21 148 - - Non controlling interest: Algonquin Power Co. 2024 - - 4,994 - 2023 - - 5,683 - JGC Corporation 2024 - - - 3,749 2023 - - - 4,612 Algerian Energy Company, SPA 2024 - - 7,763 - 2023 - - - - Other 2024 - - 1,596 25 2023 - - 2,314 27 Other related parties: Atlantica´s partner in Colombia 2024 918 - - - 2023 918 - - - Total 2024 6,799 34,602 14,632 3,774 2023 25,204 30,403 8,031 4,639 Current receivables with Amherst Island Partnership as of June 30, 2024 include a dividend to be collected by AYES Canada for $5.1 million ($5.8 million as of December 31, 2023). A significant portion of the distributions received from Amherst Island Partnership are distributed by the Company to Algonquin Power Co. (Note 14). Receivables with Arroyo Netherland II B.V, the holding company of Pemcorp SAPI de CV, Monterrey´s project entity, corresponded as of December 31, 2023 to the loan that was granted at acquisition date of the project that accrued an interest of SOFR plus 6.31% with maturity date on November 25, 2027. In April 2024, Atlantica sold its interests in Monterrey and the loan was repaid in full. (Note 8) Non-current receivables include a loan that accrues a fixed interest of 8.75% with Akuo Atlantica PMGD Holding S.P.A and a loan with the Colombian portfolio of renewable energy entities in which the Company has a 50% equity interest, which accrues a fixed interest of 8%. Current payables as of June 30, 2024, and as of December 31, 2023 primarily include the dividend to be paid by AYES Canada to Algonquin Power Co. and by Skikda and Tenes to Algerian Energy Company, SPA. Non-current payables with JGC Corporation include a subordinated debt with Solacor 1 and Solacor 2 that accrues an interest of Euribor plus 2.5% and with maturity date in 2037. Current receivables with the partner of the Company in Colombia include Atlantica´s pending purchase price payment to be received for the partial sale of its investment in the Colombian portfolio of renewable energy entities. The profit and loss impact of transactions carried out by entities included in these Consolidated Condensed Interim Financial Statements with related parties, for the six-month periods ended June 30, 2024 and 2023 has been as follows: Financial income Financial expense Operating income Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2024 606 - - 2023 1,106 - - Akuo Atlantica PMGD Holding 2024 712 - 160 2023 205 - 116 Colombian assets portfolio 2024 202 - - 2023 - - - Other 2024 - - 5 2023 - - 4 Non controlling interest: Other 2024 - (274 ) - 2023 7 (296 ) - 2024 1,520 (274 ) 165 Total 2023 1,318 (296 ) 120

Trade and other receivables

Trade and other receivables	6 Months Ended
	Jun. 30, 2024
Trade and other receivables [Abstract]
Trade and other receivables	Note 13. - Trade and other receivables Trade and other receivables as of June 30, 2024, and December 31, 2023, consist of the following: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade receivables 268,547 213,345 Tax receivables 41,055 37,134 Prepayments 20,768 12,717 Other accounts receivable 4,920 23,287 Total 335,290 286,483 As of June 30, 2024, and December 31, 2023, the fair value of trade and other receivables accounts does not differ significantly from its carrying amount.

Equity

Equity	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Equity	Note 14. - Equity As of June 30, 2024 Algonquin owns 42.2% of the shares of the Company and is its largest shareholder as of June 30, 2024 The Company accounts for its existing long-term incentive plans granted to employees as equity-settled in accordance with IFRS 2, Share-based Payment when incentives are being settled in shares. In the six-month period ended June 30, 2024 June 30, 2023 Atlantica´s reserves as of June 30, 2024 are made up of share premium account and capital reserves. The share premium account reduction by $200 million during the year 2024, increasing capital reserves by the same amount, was made effective upon the confirmation received on June 25, 2024 from the High Court in the UK, pursuant to the Companies Act 2006. 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 interest fully relate to interest 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 Algerian Energy Company, SPA in Tenes, by Industrial Development Corporation of South Africa (IDC) and Kaxu Community Trust in Kaxu, by Algonquin Power Co. in AYES Canada, and by partners of the Company in the Chilean renewable energy platform in Chile PV 1, Chile PV 2 and Chile PV 3. On February 29, 2024, the Board of Directors declared a dividend of $0.445 per share corresponding to the fourth quarter of 2023. The dividend was paid on March 22, 2024, for a total amount of $51.7 million. On May 7, 2024, the Board of Directors declared a dividend of $0.445 per share corresponding to the first quarter of 2024. The dividend was paid on June 14, 2024, for a total amount of $51.7 million. In addition, the Company declared dividends to non-controlling interests in the six-month period ended June 30 the six-month period ended June 30, 2023 In 2024, Chile PV 3 received an additional capital contribution of $1.2 million ($10.5 million in in the six-month period ended June 30, 2023) from the financial partners (Non-controlling interest) through the renewable energy platform of the Company in Chile to install batteries in the asset (Note 1). As of June 30, 2024, and December 31, 2023, there was no treasury stock and there have been no transactions with treasury stock during the period then ended .

Corporate debt

Corporate debt	6 Months Ended
	Jun. 30, 2024
Corporate debt [Abstract]
Corporate debt	Note 15. - Corporate debt The breakdown of corporate debt as of June 30, 2024, and December 31, 2023, is as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 1,125,496 1,050,816 Current 66,611 34,022 Total Corporate Debt 1,192,107 1,084,838 On July 20, 2017, the Company signed a credit facility (the “2017 Credit Facility”) for up to €10.0 million ($10.7 million), which is available in euros or U.S. dollars. Amounts drawn down accrue interest at a rate per year equal to EURIBOR plus 2% or SOFR plus 2%, depending on the currency, with a floor of 0% on the EURIBOR and SOFR. On August 7, 2023, the available amount under the 2017 Credit Facility was increased to €15.0 million ($16.1 million) and the maturity extended to July 1, 2025. As of June 30, 2024, $1.4 million has been drawn down ($9.9 million were drawn down as of December 31, 2023). On May 10, 2018, the Company entered into the Revolving Credit Facility for $215 million with a syndicate of banks. Amounts drawn down accrue interest at a rate per year equal to (A) for Eurodollar rate loans, Term SOFR, plus a Term SOFR Adjustment equal to 0.10% per annum, 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 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 annual periods until October 2023. The program allowed Atlantica to issue notes over the next twelve months for up to €50 million ($54 million), with such notes having a tenor of up to two years. On November 21, 2023, the Company filed a new program that allows Atlantica to issue notes for up to €100 million, with such notes having a tenor of up to two years and the program maturity has been extended twelve months. As of June 30, 2024, the Company had €54.8 million ($58.8 million) issued and outstanding under the program at an average cost of 5.10% (€24.0 million, or $25.7 million, as of December 31, 2023). On April 1, 2020, the Company closed the secured 2020 Green Private Placement for €290 million ($311 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 the Note Issuance Facility 2020, a senior unsecured financing with a group of funds managed by Westbourne Capital as purchasers of the notes issued thereunder for a total amount of $150 million which is denominated in euros (€140 million). The Note Issuance Facility 2020 was issued on August 12, 2020, interest accrues at a rate per annum equal to the sum of the 3-month EURIBOR plus a margin of 5.25% with a floor of 0% for the EURIBOR, payable quarterly and has a maturity of seven years from the closing date. The Company initially entered into a cap at 0% for the EURIBOR with 3.5 years maturity and in December 2023, into a cap at 4% to hedge the variable interest rate risk with maturity on December 31, 2024. On July 17, 2020, ASI Jersey Ltd, a subsidiary of the Company issued the Green Exchangeable Notes for $100 million in aggregate principal amount of 4.00% convertible bonds due in 2025. On July 29, 2020, the Company closed an additional $15 million aggregate principal amount of the Green Exchangeable Notes. The notes mature on July 15, 2025, and bear interest at a rate of 4.00% per annum. The initial exchange rate of the notes is 29.1070 ordinary shares per $1,000 principal amount of notes, which is equivalent to an initial exchange price of $34.36 per ordinary share. Noteholders may exchange their notes at their option at any time prior to the close of business on the scheduled trading day immediately preceding April 15, 2025, only during certain periods and upon satisfaction of certain conditions. On or after April 15, 2025, noteholders may exchange their notes at any time. Upon exchange, the notes may be settled, at the election of the Company, into 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 10). It was initially valued at the 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 May 18, 2021, the Company issued the Green Senior Notes due in 2028 in an aggregate principal amount of $400 million. The notes mature on May 15, 2028, and bear interest at a rate of 4.125% per annum payable on June 15 and December 15 of each year, commencing December 15, 2021. Since 2020, the Company entered into loans with different banks as follows: - a €5 million ($5.4 million) loan on December 4, 2020, which accrues interest at a rate per year equal to 2.50%. The maturity date is December 4, 2025. - a €5 million ($5.4 million) loan on January 31, 2022, which accrues interest at a rate per year equal to 1.90%. The maturity date is January 31, 2026. - a €7 million ($7.5 million) loan on February 24, 2023, which accrues interest at a rate per year equal to 4.21%. The maturity date is February 24, 2028. The repayment schedule for the corporate debt as of June 30, 2024, is as follows: Remainder of 2024 Between January and June 2025 Between July and December 2025 2026 2027 2028 Total ($ in thousands) 2017 Credit Facility - - 1,381 - - - 1,381 Revolving Credit Facility - - 149,620 - - - 149,620 Commercial Paper 51,611 6,136 1,007 - - - 58,754 2020 Green Private Placement 2,059 - - 309,509 - - 311,568 2020 Note Issuance Facility - - - - 148,165 - 148,165 Green Exchangeable Notes 2,108 - 111,572 - - - 113,680 Green Senior Notes - - - - - 396,417 396,417 Other bank loans 3,292 1,405 3,188 2,221 1,594 822 12,522 Total 59,070 7,541 266,768 311,730 149,759 397,239 1,192,107 The repayment schedule for the corporate debt as of December 31, 2023, was as follows 2024 2025 2026 2027 2028 Total ($ in thousands) 2017 Credit Facility 13 9,876 - - - 9,889 Revolving Credit Facility 261 54,427 - - - 54,688 Commercial Paper 25,691 - - - - 25,691 2020 Green Private Placement 174 - 318,668 - - 318,842 2020 Note Issuance Facility - - - 152,356 - 152,356 Green Exchangeable Notes 2,108 110,020 - - - 112,128 Green Senior Note 963 - - - 395,964 396,927 Other bank Loans 4,812 4,736 2,288 1,642 839 14,317 Total 34,022 179,059 320,956 153,998 396,803 1,084,838

Project debt

Project debt	6 Months Ended
	Jun. 30, 2024
Project debt [Abstract]
Project debt	Note 16. - Project debt This note shows the project debt linked to the 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 include funds held to satisfy the customary requirements of certain non-recourse debt agreements and other restricted cash for an amount of $170 million as of June 30, 2024 ($177 million as of December 31, 2023). The breakdown of project debt for both non-current and current liabilities as of June 30, 2024, and December 31, 2023, is as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 3,763,395 3,931,873 Current 400,529 387,387 Total Project debt 4,163,924 4,319,260 The Company refinanced the Solaben 2&3 assets in March 2023, entering into two green senior euro-denominated loan agreements for the two assets with a syndicate of banks for a total amount of €198.0 million. The new project debt replaced the previous project loans for a similar amount and maturity was extended from December 2030 to June 2037. Due to low electricity prices in Chile, the project debts of Chile PV 1 and PV 2 , w The repayment schedule for project debt in accordance with the financing arrangements as of June 30, 2024, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2024 Interest payment Nominal repayment Between January and June 2025 Between June December 2025 2026 2027 2028 Subsequent years Total ($ in thousands) 14,917 174,882 145,236 174,701 347,059 495,255 456,749 2,355,125 4,163,924 The repayment schedule for project debt in accordance with the financing arrangements as of December 31, 2023, was as follows and was consistent with the projected cash flows of the related projects: 2024 2025 2026 2027 2028 Subsequent years Total Interest payment Nominal repayment 15,215 305,087 325,303 352,495 499,968 464,648 2,356,544 4,319,260

Grants and other liabilities

Grants and other liabilities	6 Months Ended
	Jun. 30, 2024
Grants and other liabilities [Abstract]
Grants and other liabilities	Note 17. - Grants and other liabilities Grants and other liabilities as of June 30, 2024 and December 31, 2023 are as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Grants 823,604 852,854 Other liabilities and provisions 338,236 380,954 Dismantling provision 158,966 155,279 Lease liabilities 84,181 82,366 Accruals on Spanish market prices differences 50,326 98,820 Others 44,763 44,489 Grants and other non-current liabilities 1,161,840 1,233,808 As of June 30, 2024, 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 $562 million ($578 million as of December 31, 2023). 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 $260 million as of June 30, 2024 ($273 million as of December 31, 2023). 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 $29.1 million and $29.3 million for the six-month periods ended June 30, 2024 and 2023, respectively (Note 19). The “Accruals on Spanish market prices differences” corresponds to the differences that occur in each financial year between revenue from the sale of energy at the estimated price determined by the Administration in Spain in accordance with the reasonable profitability scheme determined by law, and the revenue from the sale of energy at the actual average market price in the year. These market price differences are regularized through the compensation and adjustment of the parameters which serve as a basis for calculating the regulated revenue compensation to be received from the Administration in Spain over the remaining regulatory life of the solar assets of the Company to obtain the guaranteed profitability for each solar asset. Current portion amounts to $12.1 million as of June 30, 2024 and $12.5 million as of December 31, 2023 (Note 18).

Trade payables and other curren

Trade payables and other current liabilities	6 Months Ended
	Jun. 30, 2024
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Note 18. - Trade payables and other current liabilities Trade payables and other current liabilities as of June 30, 2024, and December 31, 2023, are as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade accounts payable 97,804 77,266 Accruals on Spanish market prices differences (Note 17) 12,107 12,475 Down payments from clients and other deferred income 15,715 16,905 Other accounts payable 43,605 35,067 Total 169,231 141,713 Trade accounts payable mainly relate to the operation and maintenance of the plants owned by the Company. 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.

Other operating income and expe

Other operating income and expenses	6 Months Ended
	Jun. 30, 2024
Other operating income and expenses [Abstract]
Other operating income and expenses	Note 19. - Other operating income and expenses The table below shows the detail of Other operating income and expenses for the six-month periods ended June 30, 2024, and 2023: Other operating income For the six-month period ended June 30, 2024 2023 ($ in thousands) Grants (Note 17) 29,181 29,349 Gain on the sale of Atlantica´s equity interest in Monterrey (Note 8) 8,854 - Gain on the sale of part of Atlantica´s interest in the Colombian portfolio - 4,550 Insurance proceeds and other 12,092 6,580 Income from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 6,703 - Total 56,830 40,479 Other operating expenses For the six-month period ended June 30, 2024 2023 ($ in thousands) Raw materials and consumables used (18,311 ) (18,041 ) Leases and fees (7,460 ) (6,603 ) Operation and maintenance (73,813 ) (60,382 ) Independent professional services (18,844 ) (20,496 ) Supplies (15,079 ) (18,590 ) Insurance (20,980 ) (21,000 ) Levies and duties (13,629 ) (7,851 ) Construction costs from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 (6,703 ) - Other expenses (8,584 ) (8,324 ) Total (183,403 ) (161,287 ) Insurance proceeds and other includes $8.5 million of insurance income in the six-month period ended June 30, 2024 related to an unscheduled outage in Kaxu further to a problem found in the turbine in 2023. Income and costs from construction services correspond to the projects ATN Expansion 3 and ATS Expansion 1, which are currently under construction. Given that these projects are included within the scope of IFRIC 12 (intangible assets), the Company has recorded the income and the cost of construction in the consolidated statement of profit or loss

Financial expense, net

Financial expense, net	6 Months Ended
	Jun. 30, 2024
Financial expense, net [Abstract]
Financial expense, net	Note 20. - Financial expense, net The following table sets forth financial income and expenses for the six-month periods ended June 30, 2024 and 2023: For the six-month period ended June 30, 2024 2023 Financial income ($ in thousands) Interest income on deposits and current accounts 9,672 9,025 Interest income from loans and credits 1,526 1,321 Interest rates gains on derivatives: cash flow hedges 118 244 Total 11,316 10,590 For the six-month period ended June 30, 2024 2023 Financial expense ($ in thousands) Interest on loans and notes (175,857 ) (172,876 ) Interest rates gains on derivatives: cash flow hedges 12,223 9,931 Total (163,634 ) (162,945 ) Interest expense on loans and notes primarily include interest on corporate and project debt. Gains from interest rate derivatives designated as cash flow hedges primarily correspond to transfers from equity to financial income when the hedged item impacts the consolidated profit or loss 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 expense, net The following table sets out Other financial income and expenses for the six-month periods ended June 30, 2024, and 2023: For the six-month period ended June 30, 2024 2023 ($ in thousands) Other financial income 1,637 6,244 Other financial losses (12,657 ) (13,187 ) Total (11,020 ) (6,943 ) Other financial income in the six-month period ended June 30, 2024 include an income for non-monetary change to the fair value of derivatives of Kaxu for which hedge accounting is not applied for $0.1 million and $0.8 million of income further to the change in the fair value of the conversion option of the Green Exchangeable Notes (Note 15) in the period ($1.0 million and $2.4 million of income respectively in the six-month period ended June 30, 2023). Other financial losses primarily include non-monetary interest expenses for updating the present value of provisions and other long-term liabilities reflecting passage of time, guarantees and letters of credit and other bank fees.

Income Tax

Income Tax	6 Months Ended
	Jun. 30, 2024
Income Tax [Abstract]
Income Tax	Note 21. - Income Tax The effective tax rate for the periods presented has been established based on management’s best estimates, taking into account the tax treatment of permanent differences and tax credits. For the six-month period ended June 30, 2024, income tax amounted to a $3,942 thousand loss with respect to a profit before income tax of $26,215 thousand. In the six-month period ended June 30, 2023, income tax amounted to a $2,168 thousand income with respect to a profit before income tax of $28,623 thousand. The effective tax rate differs from the nominal tax rate mainly due to: - permanent tax differences and unrecognized net operating loss carryforwards (“NOLs”) in some jurisdictions. - the recognition of existing NOLs in the UK, which accounts for a $14.0 million deferred tax income in the six-month period ended June 30, 2024 further to the acquisition of UK Wind 1 and UK Wind 2 (Note 1), as the Company considers probable to utilize these NOLs against future taxable profits to be generated by these assets in the upcoming years.

Earnings per share

Earnings per share	6 Months Ended
	Jun. 30, 2024
Earnings per share [Abstract]
Earnings per share	Note 22. - Earnings per share Basic earnings per share have been calculated by dividing the profit attributable to equity holders of the Company by the average number of outstanding shares. Average number of outstanding diluted shares for the six-month period ended June 30, 2024 have been calculated considering the potential issuance of shares for the six-month period ended June 30, 2023) on the settlement of the Green Exchangeable Notes (Note 15) and the potential issuance of 568,582 shares (220,925 shares for the six-month period ended June 30, 2023) under the long-term incentive plans granted to employees Item For the six-month period ended June 30, 2024 2023 ($ in thousands) Profit attributable to Atlantica 16,033 24,661 Average number of ordinary shares outstanding (thousands) - basic 116,159 116,147 Average number of ordinary shares outstanding (thousands) - diluted 119,920 119,717 Earnings per share for the period (U.S. dollar per share) - basic 0.14 0.21 Earnings per share for the period (U.S. dollar per share) - diluted (*) 0.14 0.21 (*) potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the six-month periods ended June 30, 2024, and 2023, as they have an antidilutive effect

Subsequent events

Subsequent events	6 Months Ended
	Jun. 30, 2024
Subsequent events [Abstract]
Subsequent events	Note 23. - Subsequent events On July 31, 2024, the Board of Directors of the Company approved a dividend of 0.445 per share, which is expected to be paid on September 16, 2024.

Basis of preparation (Policies)

Basis of preparation (Policies)	6 Months Ended
	Jun. 30, 2024
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, 2023, were approved by the Board of Directors on February 29, 2024. These Consolidated Condensed Interim Financial Statements are presented in accordance with International Accounting Standards (“IAS”) 34, “Interim Financial Reporting”. In accordance with IAS 34, interim financial information is prepared solely in order to update the most recent annual consolidated financial statements prepared by the Company, placing emphasis on new activities, occurrences and circumstances that have taken place during the six-month period ended June 30, 2024, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2023. 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, 2023 included in the 2023 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 parent company’s functional and presentation currency. Amounts included in these Consolidated Condensed Interim Financial Statements are all expressed in thousands of U.S. dollars, unless otherwise indicated. These Consolidated Condensed Interim Financial Statements were approved by the Board of Directors of the Company on July 31, 2024.
Application of new accounting standards	Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2024, under IFRS-IASB, applied by the Company in the preparation of these Consolidated Condensed Interim Financial Statements: The applications of these amendments have not had any impact on these Consolidated 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, 2025: The Company does not anticipate any significant impact on the Consolidated Condensed Interim 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, 2025, although it is currently still in the process of evaluating such application. The Company has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective.
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: Estimates: - Impairment of contracted concessional, PP&E and other intangible assets. - Recoverability of deferred tax assets. - Fair value of derivative financial instruments. - Fair value of identifiable assets and liabilities arising from a business combination. Judgement: - Assessment of assets agreements. - Assessment of control. 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 June 30, 2024, 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 profit or loss statement of the period in which the change occurs.

Fair value of financial instr_2

Fair value of financial instruments (Policies)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, 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.

Nature of the business (Tables)

Nature of the business (Tables)	6 Months Ended
	Jun. 30, 2024
Nature of the business [Abstract]
Overview of main assets	The following table provides an overview of the main operating assets the Company owned or had an interest in as of June 30, 2024: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (17) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW BBB+/Baa1/BBB+ 2013 19 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB/ Ba1/BB+ 2014 15 Coso Renewable (Geothermal) 100% California (USA) USD 135 MW Investment Grade (11) 1987-1989 18 Elkhorn Valley (16) Renewable (Wind) 49% Oregon (USA) USD 101 MW BBB/Baa1/-- 2007 4 Prairie Star (16) Renewable (Wind) 49% Minnesota (USA) USD 101 MW --/A3/A- 2007 4 Twin Groves II (16) Renewable (Wind) 49% Illinois (USA) USD 198 MW BBB+/Baa1/-- 2008 2 Lone Star II (16) Renewable (Wind) 49% Texas (USA) USD 196 MW N/A 2008 N/A Chile PV 1 Renewable (Solar) 35% (1) Chile USD 55 MW N/A 2016 N/A Chile PV 2 Renewable (Solar) 35% (1) Chile USD 40 MW Not rated 2017 7 Chile PV 3 Renewable (Solar) 35% (1) Chile USD 73 MW Not rated 2014 10 La Sierpe Renewable (Solar) 100% Colombia COP 20 MW Not rated 2021 12 La Tolua Renewable (Solar) 100% Colombia COP 20 MW Not rated 2023 9 Tierra Linda Renewable (Solar) 100% Colombia COP 10 MW Not rated 2023 9 Honda 1 Renewable (Solar) 50% Colombia COP 10 MW BBB-/-/BBB 2023 7 Albisu Renewable (Solar) 100% Uruguay UYU 10 MW Not rated 2023 14 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa1/BBB (12) 2014 10 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa1/BBB (12) 2014 10 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa1/BBB (12) 2015 12 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB-/Baa1/BBB 2012 9 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 13/13 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 13/13 PS10 & PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007&2009 8/10 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 12/12 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 13/13 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 11/11/11 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 14/14 Seville PV Renewable (Solar) 80% (4) Spain Euro 1 MW A/Baa1/A- 2006 12 Italy PV 1 Renewable (Solar) 100% Italy Euro 1.6 MW BBB/Baa3/BBB 2010 7 Italy PV 2 Renewable (Solar) 100% Italy Euro 2.1 MW BBB/Baa3/BBB 2011 7 Italy PV 3 Renewable (Solar) 100% Italy Euro 2.5 MW BBB/Baa3/BBB 2012 7 Italy PV 4 Renewable (Solar) 100% Italy Euro 3.6 MW BBB/Baa3/BBB 2011 7 UK Wind 1 Renewable (Wind) 100% United Kingdom GBP 25 MW AA/Aa3/AA- 2012 9 UK Wind 2 Renewable (Wind) 100% United Kingdom GBP 8 MW AA/Aa3/AA- 2003 4 Kaxu Renewable (Solar) 51% (5) South Africa Rand 100 MW BB-/Ba2/BB- (13) 2015 11 Calgary Efficient natural gas &heat 100% Canada CAD 55 MWt ~60% AA- or higher (14) 2010 12 ACT Efficient natural gas & heat 100% Mexico USD 300 MW BBB/B3/B+ 2013 9 ATN (15) Transmission line 100% Peru USD 379 miles BBB-/Baa1/BBB 2011 17 ATS Transmission line 100% Peru USD 569 miles BBB-/Baa1/BBB 2014 20 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 9 Quadra 1 & 2 Transmission line 100% Chile USD 49 miles/32 miles Not rated 2014 10/11 Palmucho Transmission line 100% Chile USD 6 miles BBB/ -- /BBB+ 2007 13 Chile TL3 Transmission line 100% Chile USD 50 miles A/A2/A- 1993 N/A Chile TL4 Transmission line 100% Chile USD 63 miles Not rated 2016 48 Skikda Water 34.20% (6) Algeria USD 3.5 M ft3/day Not rated 2009 10 Honaine Water 25.50% (7) Algeria USD 7 M ft3/day Not rated 2012 13 Tenes Water 51% (8) Algeria USD 7 M ft3/day Not rated 2015 16 (1) 65% of the shares in Chile PV 1, Chile PV 2 and Chile PV 3 are indirectly held by financial partners through the renewable energy platform of the Company in Chile. (2) Itochu Corporation holds of the shares in each of Solaben 2 and Solaben 3. (3) JGC holds of the shares in each of Solacor 1 and Solacor 2. (4) Instituto para la Diversificación y Ahorro de la Energ í (5) Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (“IDC”, ) and Kaxu Community Trust ( ). (6) Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.8%. (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 of Tenes. The Company has an investment in Tenes through a secured loan to Befesa Agua Tenes (the holding company of Tenes) and the right to appoint a majority at the board of directors of the project company. Therefore, the Company controls Tenes since May 31, 2020, and fully consolidates the asset from that date. (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. Not applicable (“N/A”) when the asset has no PPA (11) Refers to the credit rating of two Community Choice Aggregators: Silicon Valley Clean Energy and Monterrey Bar Community Power, both with A Rating from S&P and Southern California Public Power Authority. The third off-taker is not rated. (12) Refers to the credit rating of Uruguay, as UTE (Administraci ó é . (13) Refers to the credit rating of the Republic of South Africa. The off-taker is Eskom, which is a state-owned utility company in South Africa. (14) Refers to the credit rating of a diversified mix of 22 high credit quality clients (~60% AA- rating or higher, the rest is unrated). (15) Including ATN Expansion 1 & 2. (16) Part of Vento II Portfolio (17) As of June 30, 2024. (*) Commercial Operation Date
Assets under construction or ready to start construction	Additionally, Atlantica currently has the following assets under construction or ready to start construction in the short term: Asset Type Location Capacity (gross) (1) Expected COD Expected Investment (2) ($ million) Off-taker Coso Batteries 1 Battery Storage California, US 100 MWh 2025 40-50 Investment grade utility Coso Batteries 2 Battery Storage California, US 80 MWh 2025 35-45 Investment grade utility Chile PMGD Solar PV Chile 80 MW 2024-2025 33 Regulated ATN Expansion 3 Transmission Line Peru 2.4miles 220kV 2024 12 Conelsur ATS Expansion 1 Transmission Line Peru n.a. (substation) 2025 31 Republic of Peru Apulo 1 (3) Solar PV Colombia 10 MW 2024 5.5 - Chile PV 3 expansion Battery storage Chile 142 MWh 2024 14-15 Emoac (1) Includes nominal capacity on a 100% basis, not considering Atlantica’s ownership. (2) Corresponds to the expected investment by Atlantica. (3) Atlantica owns 50% of the shares in Apulo 1.

Financial information by segm_2

Financial information by segment (Tables)	6 Months Ended
	Jun. 30, 2024
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 segment and business sector for the six-month periods ended , and : Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Geography 2024 2023 2024 2023 North America 223,027 202,171 164,079 154,038 South America 92,936 91,513 71,325 74,428 EMEA 255,232 260,935 171,930 175,362 Total 571,195 554,619 407,334 403,828 Revenue Adjusted EBITDA For the six-month period ended June 30, For the six-month period ended June 30, ($ in thousands) Business sectors 2024 2023 2024 2023 Renewable energy 409,682 411,210 286,492 292,570 Efficient natural gas & heat 71,580 54,810 53,767 44,006 Transmission lines 61,544 60,998 49,533 49,250 Water 28,389 27,601 17,542 18,002 Total 571,195 554,619 407,334 403,828 The reconciliation of segment Adjusted EBITDA with the profit attributable to the Company is as follows: For the six-month period ended June 30, ($ in thousands) 2024 2023 Profit attributable to the Company 16,033 24,661 Profit attributable to non-controlling interest 6,240 6,130 Income tax 3,942 (2,168 ) Financial expense, net 166,330 159,387 Depreciation, amortization, and impairment charges 210,217 207,118 Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership) 4,572 8,700 Total segment Adjusted EBITDA 407,334 403,828
Assets and liabilities by geography	b) The assets and liabilities by operating segment and business sector as of June 30, 2024, and December 31, 2023 are as follows: Assets and liabilities by geography as of June 30, 2024: North America South America EMEA Balance as of June 30, 2024 ($ in thousands) Assets allocated Contracted concessional, PP&E and other intangible assets 3,047,576 1,162,965 2,854,591 7,065,132 Investments carried under the equity method 165,479 9,134 46,945 221,558 Other current financial assets 117,646 31,168 45,413 194,227 Cash and cash equivalents (project companies) 122,934 101,022 111,045 335,001 Subtotal allocated 3,453,635 1,304,289 3,057,994 7,815,918 Unallocated assets Other non-current assets 329,483 Other current assets (including cash and cash equivalents at holding company level) 390,854 Subtotal unallocated 720,337 Total assets 8,536,255 North America South America EMEA Balance as of June 30, 2024 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,599,378 792,420 1,772,126 4,163,924 Grants and other liabilities 919,387 35,515 206,938 1,161,840 Subtotal allocated 2,518,765 827,935 1,979,064 5,325,764 Unallocated liabilities Long-term and short-term corporate debt 1,192,107 Other non-current liabilities 304,722 Other current liabilities 216,090 Subtotal unallocated 1,712,919 Total liabilities 7,038,683 Equity unallocated 1,497,572 Total liabilities and equity unallocated 3,210,491 Total liabilities and equity 8,536,255 Assets and liabilities by geography as of December 31, 2023: North America South America EMEA Balance as of December 31, 2023 Assets allocated Contracted concessional, PP&E and other intangible assets 3,063,019 1,184,599 2,956,649 7,204,267 Investments carried under the equity method 177,260 9,178 43,869 230,307 Other current financial assets 110,016 30,803 48,067 188,886 Cash and cash equivalents (project companies) 137,480 121,945 155,551 414,976 Assets held for sale 28,642 - - 28,642 Subtotal allocated 3,516,417 1,346,525 3,204,136 8,067,078 Unallocated assets Other non-current assets 297,577 Other current assets (including cash and cash equivalents at holding company level) 349,678 Subtotal unallocated 647,255 Total assets 8,714,333 North America South America EMEA Balance as of December 31, 2023 Liabilities allocated Long-term and short-term project debt 1,629,278 808,481 1,881,501 4,319,260 Grants and other liabilities 945,888 36,307 251,613 1,233,808 Subtotal allocated 2,575,166 844,788 2,133,114 5,553,068 Unallocated liabilities Long-term and short-term corporate debt 1,084,838 Other non-current liabilities 301,245 Other current liabilities 186,373 Subtotal unallocated 1,572,456 Total liabilities 7,125,524 Equity unallocated 1,588,809 Total liabilities and equity unallocated 3,161,265 Total liabilities and equity 8,714,333
Assets and liabilities by business sector	Assets and liabilities by business sector as of June 30, 2024: Renewable energy Efficient natural gas & heat Transmission lines Water Balance as of June 30, 2024 ($ in thousands) Assets allocated Contracted concessional assets, PP&E and other intangible assets 5,693,192 441,891 764,213 165,836 7,065,132 Investments carried under the equity method 178,367 - - 43,191 221,558 Other current financial assets 8,582 112,074 31,082 42,489 194,227 Cash and cash equivalents (project companies) 235,837 19,553 51,856 27,755 335,001 Subtotal allocated 6,115,978 573,518 847,151 279,271 7,815,918 Unallocated assets Other non-current assets 329,483 Other current assets (including cash and cash equivalents at holding company level) 390,854 Subtotal unallocated 720,337 Total assets 8,536,255 Renewable energy Efficient natural gas & Heat Transmission lines Water Balance as of June 30, 2024 Liabilities allocated Long-term and short-term project debt 3,162,041 383,424 549,889 68,570 4,163,924 Grants and other liabilities 1,113,131 33,329 12,884 2,496 1,161,840 Subtotal allocated 4,275,172 416,753 562,773 71,066 5,325,764 Unallocated liabilities Long-term and short-term corporate debt 1,192,107 Other non-current liabilities 304,722 Other current liabilities 216,090 Subtotal unallocated 1,712,919 Total liabilities 7,038,683 Equity unallocated 1,497,572 Total liabilities and equity unallocated 3,210,491 Total liabilities and equity 8,536,255 Assets and liabilities by business sector as of December 31, 2023: Renewable energy Efficient natural & heat Transmission lines Water Balance as of December 31, 2023 Assets allocated Contracted concessional, PP&E and other intangible assets 5,798,818 460,766 777,360 167,323 7,204,267 Investments carried under the equity method 189,672 - - 40,635 230,307 Other current financial assets 10,866 103,907 30,746 43,367 188,886 Cash and cash equivalents (project companies) 299,987 35,098 58,004 21,887 414,976 Assets held for sale - 28,642 - - 28,642 Subtotal allocated 6,299,343 628,413 866,110 273,212 8,067,078 Unallocated assets Other non-current assets 297,577 Other current assets (including cash and cash equivalents at holding company level) 349,678 Subtotal unallocated 647,255 Total assets 8,714,333 Renewable energy Efficient natural & heat Transmission lines Water Balance as of December 31, 2023 Liabilities allocated Long-term and short-term project debt 3,280,618 401,460 560,906 76,276 4,319,260 Grants and other liabilities 1,185,487 32,916 12,884 2,521 1,233,808 Subtotal allocated 4,466,105 434,376 573,790 78,797 5,553,068 Unallocated liabilities Long-term and short-term corporate debt 1,084,838 Other non-current liabilities 301,245 Other current liabilities 186,373 Subtotal unallocated 1,572,456 Total liabilities 7,125,524 Equity unallocated 1,588,809 Total liabilities and equity unallocated 3,161,265 Total liabilities and equity 8,714,333
Depreciation, amortization and impairment charges recognized	c) The amount of depreciation, amortization and impairment charges recognized for the six-month periods ended June 30, 2024 and 2023 are as follows: For the six-month period ended June 30, Depreciation, amortization and impairment by geography 2024 2023 ($ in thousands) North America (68,899 ) (70,634 ) South America (32,731 ) (30,014 ) EMEA (108,587 ) (106,470 ) Total (210,217 ) (207,118 ) For the six-month period ended June 30, Depreciation, amortization and impairment by business sectors 2024 2023 ($ in thousands) Renewable energy (195,581 ) (189,792 ) Efficient natural gas & heat 57 (3,770 ) Transmission lines (15,370 ) (14,079 ) Water 677 523 Total (210,217 ) (207,118 )

Business combinations (Tables)

Business combinations (Tables)	6 Months Ended
	Jun. 30, 2024
Business combinations [Abstract]
Fair value of assets and liabilities consolidated at the effective acquisition date	The fair value of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Business combinations for the six-month period ended June 30, 2024 Property, plant and equipment under IAS 16 19,724 Intangible assets under IAS 38 45,678 Intangible assets under IFRS 16 6,525 Cash & cash equivalents 4,199 Other current assets 4,829 Deferred tax liabilities (3,969 ) Lease liabilities (6,525 ) Other current and non-current liabilities (4,781 ) Total net assets acquired at fair value 65,680 Asset acquisition – purchase price (65,680 ) Net result of business combinations - The fair value of assets and liabilities consolidated at the effective acquisition date is shown in the following table: Business combinations for the year ended December Property, plant and equipment under IAS 16 1,565 Intangible assets under IAS 38 4,487 Inventories 1,646 Other current and non-current liabilities (5,917 ) Total net assets acquired at fair value 1,781 Asset acquisition – purchase price (1,781 ) Net result of business combinations -

Contracted concessional, PP&E_2

Contracted concessional, PP&E and other intangible assets (Tables)	6 Months Ended
	Jun. 30, 2024
Contracted concessional, PP&E and other intangible assets [Abstract]
Movements of contracted concessional, PP&E and other intangible assets	The detail of assets included in the heading ‘Contracted concessional, PP&E and other intangible assets’ as of June 30, 2024, and December 31, 2023, is as follows: Financial assets under IFRIC 12 Financial assets under IFRS 16 (Lessor) Intangible assets under IFRIC 12 Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 Property, plant and equipment under IAS 16 Land Technical installations Total assets Cost 758,424 2,623 8,860,086 213,619 142,009 1,071,077 11,047,838 Amortization and impairment (54,267 ) - (3,616,607 ) (44,801 ) - (267,031 ) (3,982,706 ) Total as of June 30, 2024 704,157 2,623 5,243,479 168,818 142,009 804,046 7,065,132 Financial assets under IFRIC 12 Financial assets under IFRS 16 (Lessor) Intangible assets under IFRIC 12 Right of use assets under IFRS 16 (Lessee) and intangible assets under IAS 38 Property, plant and equipment under IAS 16 Land Technical installations Total assets Cost 785,179 2,655 8,957,090 150,947 139,344 993,992 11,029,207 Amortization and impairment (56,378 ) - (3,479,464 ) (38,813 ) - (250,285 ) (3,824,940 ) Total as of December 31, 2023 728,801 2,655 5,477,626 112,134 139,344 743,707 7,204,267

Investments carried under the_2

Investments carried under the equity method (Tables)	6 Months Ended
	Jun. 30, 2024
Investments carried under the equity method [Abstract]
Breakdown of investments held in associates joint ventures	The table below shows the breakdown of the investments held in associates and joint ventures as of June 30, 2024, and December 31, 2023: Balance as of June 30, 2024 Balance as of December 31, 2023 ($ in thousands) 2 007 Vento II, LLC 165,479 175,351 Myah Bahr Honaine, S.P.A. 43,191 40,635 Akuo Atlantica PMGD Holding S.P.A. 5,380 4,409 Colombian portfolio of renewable energy entities 3,755 4,754 Windlectric Inc - 1,910 Pectonex, R.F. Proprietary Limited 1,300 1,337 SailH2 Ingeniería, S.L. 1,202 653 Evacuación Valdecaballeros, S.L. 800 807 Fontanil Solar, S.L.U. 229 229 Murum Solar, S.L.U. 222 222 Total 221,558 230,307

Financial assets (Tables)

Financial assets (Tables)	6 Months Ended
	Jun. 30, 2024
Financial assets [Abstract]
Non-current and current financial investments	The detail of non-current and current financial assets as of June 30, 2024, and December 31, 2023, is as follows: Balance as of June 30, 2024 Balance as of December 31, 2023 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 11,719 11,719 Derivative assets (Note 10) 68,896 56,708 Other receivable accounts at amortized cost 70,957 68,155 Total non-current financial assets 151,572 136,582 Contracted concessional financial assets 184,812 177,407 Derivative assets (Note 10) 3,684 4,989 Other receivable accounts at amortized cost 5,731 6,490 Total current financial assets 194,227 188,886

Derivative financial instrume_2

Derivative financial instruments (Tables)	6 Months Ended
	Jun. 30, 2024
Derivative financial instruments [Abstract]
Fair value amount of derivative financial instruments	The breakdowns of the fair value amount of the derivative financial instruments as of June 30, 2024, and December 31, 2023, are as follows: Balance as of June 30, 2024 Balance as of December 31, 2023 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 70,202 16,351 60,102 29,163 Foreign exchange derivatives instruments 2,378 - 1,595 - Notes conversion option (Note 15) - - - 794 Total 72,580 16,351 61,697 29,957

Related parties (Tables)

Related parties (Tables)	6 Months Ended
	Jun. 30, 2024
Related parties [Abstract]
Related party receivables and payables	Details of balances with related parties as of June 30, 2024, and December 31, 2023, are as follows: Receivables (current) Receivables (non-current) Payables (current) Payables (non-current) Entities accounted for under the equity method: ($ in thousands) Amherst Island Partnership 2024 5,106 - - - 2023 5,817 - - - Arroyo Netherland II B.V (Note 8) 2024 - - - - 2023 18,448 - - - Akuo Atlantica PMGD Holding S.P.A 2024 89 18,717 - - 2023 - 16,677 - - Colombian assets portfolio 2024 548 15,714 279 - 2023 - 13,578 34 - Other 2024 138 171 - - 2023 21 148 - - Non controlling interest: Algonquin Power Co. 2024 - - 4,994 - 2023 - - 5,683 - JGC Corporation 2024 - - - 3,749 2023 - - - 4,612 Algerian Energy Company, SPA 2024 - - 7,763 - 2023 - - - - Other 2024 - - 1,596 25 2023 - - 2,314 27 Other related parties: Atlantica´s partner in Colombia 2024 918 - - - 2023 918 - - - Total 2024 6,799 34,602 14,632 3,774 2023 25,204 30,403 8,031 4,639
Related party transactions	The profit and loss impact of transactions carried out by entities included in these Consolidated Condensed Interim Financial Statements with related parties, for the six-month periods ended June 30, 2024 and 2023 has been as follows: Financial income Financial expense Operating income Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2024 606 - - 2023 1,106 - - Akuo Atlantica PMGD Holding 2024 712 - 160 2023 205 - 116 Colombian assets portfolio 2024 202 - - 2023 - - - Other 2024 - - 5 2023 - - 4 Non controlling interest: Other 2024 - (274 ) - 2023 7 (296 ) - 2024 1,520 (274 ) 165 Total 2023 1,318 (296 ) 120

Trade and other receivables (Ta

Trade and other receivables (Tables)	6 Months Ended
	Jun. 30, 2024
Trade and other receivables [Abstract]
Trade and other receivables	Trade and other receivables as of June 30, 2024, and December 31, 2023, consist of the following: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade receivables 268,547 213,345 Tax receivables 41,055 37,134 Prepayments 20,768 12,717 Other accounts receivable 4,920 23,287 Total 335,290 286,483

Corporate debt (Tables)

Corporate debt (Tables)	6 Months Ended
	Jun. 30, 2024
Corporate debt [Abstract]
Corporate debt	The breakdown of corporate debt as of June 30, 2024, and December 31, 2023, is as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 1,125,496 1,050,816 Current 66,611 34,022 Total Corporate Debt 1,192,107 1,084,838
Repayment schedule for corporate debt	The repayment schedule for the corporate debt as of June 30, 2024, is as follows: Remainder of 2024 Between January and June 2025 Between July and December 2025 2026 2027 2028 Total ($ in thousands) 2017 Credit Facility - - 1,381 - - - 1,381 Revolving Credit Facility - - 149,620 - - - 149,620 Commercial Paper 51,611 6,136 1,007 - - - 58,754 2020 Green Private Placement 2,059 - - 309,509 - - 311,568 2020 Note Issuance Facility - - - - 148,165 - 148,165 Green Exchangeable Notes 2,108 - 111,572 - - - 113,680 Green Senior Notes - - - - - 396,417 396,417 Other bank loans 3,292 1,405 3,188 2,221 1,594 822 12,522 Total 59,070 7,541 266,768 311,730 149,759 397,239 1,192,107 The repayment schedule for the corporate debt as of December 31, 2023, was as follows 2024 2025 2026 2027 2028 Total ($ in thousands) 2017 Credit Facility 13 9,876 - - - 9,889 Revolving Credit Facility 261 54,427 - - - 54,688 Commercial Paper 25,691 - - - - 25,691 2020 Green Private Placement 174 - 318,668 - - 318,842 2020 Note Issuance Facility - - - 152,356 - 152,356 Green Exchangeable Notes 2,108 110,020 - - - 112,128 Green Senior Note 963 - - - 395,964 396,927 Other bank Loans 4,812 4,736 2,288 1,642 839 14,317 Total 34,022 179,059 320,956 153,998 396,803 1,084,838

Project debt (Tables)

Project debt (Tables)	6 Months Ended
	Jun. 30, 2024
Project debt [Abstract]
Project debt	The breakdown of project debt for both non-current and current liabilities as of June 30, 2024, and December 31, 2023, is as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 3,763,395 3,931,873 Current 400,529 387,387 Total Project debt 4,163,924 4,319,260
Repayment schedule for project debt	The repayment schedule for project debt in accordance with the financing arrangements as of June 30, 2024, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2024 Interest payment Nominal repayment Between January and June 2025 Between June December 2025 2026 2027 2028 Subsequent years Total ($ in thousands) 14,917 174,882 145,236 174,701 347,059 495,255 456,749 2,355,125 4,163,924 The repayment schedule for project debt in accordance with the financing arrangements as of December 31, 2023, was as follows and was consistent with the projected cash flows of the related projects: 2024 2025 2026 2027 2028 Subsequent years Total Interest payment Nominal repayment 15,215 305,087 325,303 352,495 499,968 464,648 2,356,544 4,319,260

Grants and other liabilities (T

Grants and other liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Grants and other liabilities [Abstract]
Grants and other non-current liabilities	Grants and other liabilities as of June 30, 2024 and December 31, 2023 are as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Grants 823,604 852,854 Other liabilities and provisions 338,236 380,954 Dismantling provision 158,966 155,279 Lease liabilities 84,181 82,366 Accruals on Spanish market prices differences 50,326 98,820 Others 44,763 44,489 Grants and other non-current liabilities 1,161,840 1,233,808

Trade payables and other curr_2

Trade payables and other current liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Trade payables and other current liabilities as of June 30, 2024, and December 31, 2023, are as follows: Balance as of June 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade accounts payable 97,804 77,266 Accruals on Spanish market prices differences (Note 17) 12,107 12,475 Down payments from clients and other deferred income 15,715 16,905 Other accounts payable 43,605 35,067 Total 169,231 141,713

Other operating income and ex_2

Other operating income and expenses (Tables)	6 Months Ended
	Jun. 30, 2024
Other operating income and expenses [Abstract]
Other operating income	The table below shows the detail of Other operating income and expenses for the six-month periods ended June 30, 2024, and 2023: Other operating income For the six-month period ended June 30, 2024 2023 ($ in thousands) Grants (Note 17) 29,181 29,349 Gain on the sale of Atlantica´s equity interest in Monterrey (Note 8) 8,854 - Gain on the sale of part of Atlantica´s interest in the Colombian portfolio - 4,550 Insurance proceeds and other 12,092 6,580 Income from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 6,703 - Total 56,830 40,479
Other operating expenses	Other operating expenses For the six-month period ended June 30, 2024 2023 ($ in thousands) Raw materials and consumables used (18,311 ) (18,041 ) Leases and fees (7,460 ) (6,603 ) Operation and maintenance (73,813 ) (60,382 ) Independent professional services (18,844 ) (20,496 ) Supplies (15,079 ) (18,590 ) Insurance (20,980 ) (21,000 ) Levies and duties (13,629 ) (7,851 ) Construction costs from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 (6,703 ) - Other expenses (8,584 ) (8,324 ) Total (183,403 ) (161,287 )

Financial expense, net (Tables)

Financial expense, net (Tables)	6 Months Ended
	Jun. 30, 2024
Financial expense, net [Abstract]
Financial income	The following table sets forth financial income and expenses for the six-month periods ended June 30, 2024 and 2023: For the six-month period ended June 30, 2024 2023 Financial income ($ in thousands) Interest income on deposits and current accounts 9,672 9,025 Interest income from loans and credits 1,526 1,321 Interest rates gains on derivatives: cash flow hedges 118 244 Total 11,316 10,590
Financial expense	For the six-month period ended June 30, 2024 2023 Financial expense ($ in thousands) Interest on loans and notes (175,857 ) (172,876 ) Interest rates gains on derivatives: cash flow hedges 12,223 9,931 Total (163,634 ) (162,945 )
Other financial income and expenses	The following table sets out Other financial income and expenses for the six-month periods ended June 30, 2024, and 2023: For the six-month period ended June 30, 2024 2023 ($ in thousands) Other financial income 1,637 6,244 Other financial losses (12,657 ) (13,187 ) Total (11,020 ) (6,943 )

Earnings per share (Tables)

Earnings per share (Tables)	6 Months Ended
	Jun. 30, 2024
Earnings per share [Abstract]
Earnings per share	Average number of outstanding diluted shares for the six-month period ended June 30, 2024 have been calculated considering the potential issuance of shares for the six-month period ended June 30, 2023) on the settlement of the Green Exchangeable Notes (Note 15) and the potential issuance of 568,582 shares (220,925 shares for the six-month period ended June 30, 2023) under the long-term incentive plans granted to employees Item For the six-month period ended June 30, 2024 2023 ($ in thousands) Profit attributable to Atlantica 16,033 24,661 Average number of ordinary shares outstanding (thousands) - basic 116,159 116,147 Average number of ordinary shares outstanding (thousands) - diluted 119,920 119,717 Earnings per share for the period (U.S. dollar per share) - basic 0.14 0.21 Earnings per share for the period (U.S. dollar per share) - diluted (*) 0.14 0.21 (*) potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the six-month periods ended June 30, 2024, and 2023, as they have an antidilutive effect

Nature of the business, Descrip

Nature of the business, Description (Details) $ / shares in Units, $ in Thousands			1 Months Ended		6 Months Ended
	May 27, 2024 $ / shares	Mar. 22, 2024 USD ($) Asset MW	Apr. 30, 2024 h MW	May 31, 2022 Asset MW	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Nature of the business [Abstract]
Investments accounted for using equity method					$ 221,558	$ 230,307
Algonquin [Member]
Nature of the business [Abstract]
Ownership interest	42.20%				42.20%
Gross capacity | MW			100
Duration capacity of battery | h			4
Period of PPA					15 years
Algonquin [Member] | Bottom of range [member]
Nature of the business [Abstract]
Investments accounted for using equity method					$ 320,000
Algonquin [Member] | Top of range [member]
Nature of the business [Abstract]
Investments accounted for using equity method					$ 340,000
Bidco [Member]
Nature of the business [Abstract]
Percentage of shares to be sold	100%
Equity interests to be sold per share (in dollars per share) | $ / shares	$ 22
Honda 1 and 2 [Member]
Nature of the business [Abstract]
Percentage of interest acquired				50%
Gross capacity | MW				20
Number of PV assets | Asset				2
Period of PPA					7 years
UK Wind 1 and UK Wind 2 [Member]
Nature of the business [Abstract]
Percentage of interest acquired		100%
Number of wind assets acquired in United Kingdom | Asset		2
Gross capacity | MW		32
Investments accounted for using equity method		$ 66,000

Nature of the business, Concess

Nature of the business, Concessional assets owned (Details)	6 Months Ended
	Jun. 30, 2024
Calgary [Member]
Nature of the business [Abstract]
Type	Efficient natural gas &heat
Ownership	100%
Location	Canada
Currency	CAD	[1]
Capacity (gross)	55 MWt
Counterparty credit ratings	~60% AA- or higher	[2],[3]
COD	2010	[4]
Contract years left	12 years	[5]
ACT [Member]
Nature of the business [Abstract]
Type	Efficient natural gas & heat
Ownership	100%
Location	Mexico
Currency	USD	[1]
Capacity (gross)	300 MW
Counterparty credit ratings	BBB/B3/B+	[2]
COD	2013	[4]
Contract years left	9 years	[5]
ATN [Member]
Nature of the business [Abstract]
Type	Transmission line	[6]
Ownership	100%	[6]
Location	Peru	[6]
Currency	USD	[1],[6]
Capacity (gross)	379 miles	[6]
Counterparty credit ratings	BBB-/Baa1/BBB	[2],[6]
COD	2011	[4],[6]
Contract years left	17 years	[5],[6]
ATS [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Peru
Currency	USD	[1]
Capacity (gross)	569 miles
Counterparty credit ratings	BBB-/Baa1/BBB	[2]
COD	2014	[4]
Contract years left	20 years	[5]
ATN 2 [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Peru
Currency	USD	[1]
Capacity (gross)	81 miles
Counterparty credit ratings	Not rated	[2]
COD	2015	[4]
Contract years left	9 years	[5]
Quadra 1 & 2 [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Chile
Currency	USD	[1]
Capacity (gross)	49 miles/32 miles
Counterparty credit ratings	Not rated	[2]
COD	2014	[4]
Quadra 1 [Member]
Nature of the business [Abstract]
Contract years left	10 years	[5]
Quadra 2 [Member]
Nature of the business [Abstract]
Contract years left	11 years	[5]
Palmucho [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Chile
Currency	USD	[1]
Capacity (gross)	6 miles
Counterparty credit ratings	BBB/ -- /BBB+	[2]
COD	2007	[4]
Contract years left	13 years	[5]
Chile TL3 [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Chile
Currency	USD	[1]
Capacity (gross)	50 miles
Counterparty credit ratings	A/A2/A-	[2]
COD	1993	[4]
Chile TL4 [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%	[7]
Location	Chile
Currency	USD	[1]
Capacity (gross)	63 miles
Counterparty credit ratings	Not rated	[2]
COD	2016	[4]
Contract years left	48 years	[5]
Skikda [Member]
Nature of the business [Abstract]
Type	Water
Ownership	34.20%	[8]
Location	Algeria
Currency	USD	[1]
Capacity (gross)	3.5 M ft3/day
Counterparty credit ratings	Not rated	[2]
COD	2009	[4]
Contract years left	10 years	[5]
Skikda [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	49%
Skikda [Member] | Sacyr Agua S.L. [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	16.80%
Honaine [Member]
Nature of the business [Abstract]
Type	Water
Ownership	25.50%	[9]
Location	Algeria
Currency	USD	[1]
Capacity (gross)	7 M ft3/day
Counterparty credit ratings	Not rated	[2]
COD	2012	[4]
Contract years left	13 years	[5]
Honaine [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	49%
Honaine [Member] | Sacyr Agua S.L. [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	25.50%
Tenes [Member]
Nature of the business [Abstract]
Type	Water
Ownership	51%	[10]
Location	Algeria
Currency	USD	[1]
Capacity (gross)	7 M ft3/day
Counterparty credit ratings	Not rated	[2]
COD	2015	[4]
Contract years left	16 years	[5]
Tenes [Member] | Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	49%
PS10 & PS20 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	31 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2007&2009	[4]
PS10 [Member]
Nature of the business [Abstract]
Contract years left	8 years	[5]
PS20 [Member]
Nature of the business [Abstract]
Contract years left	10 years	[5]
Solana [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Arizona (USA)
Currency	USD	[1]
Capacity (gross)	280 MW
Counterparty credit ratings	BBB+/Baa1/BBB+	[2]
COD	2013	[4]
Contract years left	19 years	[5]
Mojave [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	California (USA)
Currency	USD	[1]
Capacity (gross)	280 MW
Counterparty credit ratings	BB/ Ba1/BB+	[2]
COD	2014	[4]
Contract years left	15 years	[5]
Coso [Member]
Nature of the business [Abstract]
Type	Renewable (Geothermal)
Ownership	100%
Location	California (USA)
Currency	USD	[1]
Capacity (gross)	135 MW
Counterparty credit ratings	Investment Grade	[11]
COD	1987-1989	[4]
Contract years left	18 years	[5]
Elkhorn Valley [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Oregon (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	101 MW	[12]
Counterparty credit ratings	BBB/Baa1/--	[2],[12]
COD	2007	[4],[12]
Contract years left	4 years	[5],[12]
Prairie Star [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Minnesota (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	101 MW	[12]
Counterparty credit ratings	--/A3/A-	[2],[12]
COD	2007	[4],[12]
Contract years left	4 years	[5],[12]
Twin Groves II [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Illinois (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	198 MW	[12]
Counterparty credit ratings	BBB+/Baa1/--	[2],[12]
COD	2008	[4],[12]
Contract years left	2 years	[5],[12]
Lone Star II [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Texas (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	196 MW	[12]
Counterparty credit ratings	N/A	[2],[12]
COD	2008	[4],[12]
Chile PV I [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	35%	[13]
Location	Chile
Currency	USD	[1]
Capacity (gross)	55 MW
Counterparty credit ratings	N/A	[2]
COD	2016	[4]
Percentage of non-controlling interests	65%
Chile PV 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	35%	[13]
Location	Chile
Currency	USD	[1]
Capacity (gross)	40 MW
Counterparty credit ratings	Not rated	[2]
COD	2017	[4]
Contract years left	7 years	[5]
Percentage of non-controlling interests	65%
Chile PV 3 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)	[13]
Ownership	35%	[13]
Location	Chile	[13]
Currency	USD	[1],[13]
Capacity (gross)	73 MW	[13]
Counterparty credit ratings	Not rated	[2],[13]
COD	2014	[4],[13]
Contract years left	10 years
Percentage of non-controlling interests	65%
La Sierpe [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Colombia
Currency	COP	[1]
Capacity (gross)	20 MW
Counterparty credit ratings	Not rated	[2]
COD	2021	[4]
Contract years left	12 years	[5]
La Tolua [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Colombia
Currency	COP	[1]
Capacity (gross)	20 MW
Counterparty credit ratings	Not rated	[2]
COD	2023	[4]
Contract years left	9 years	[5]
Tierra Linda [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Colombia
Currency	COP	[1]
Capacity (gross)	10 MW
Counterparty credit ratings	Not rated	[2]
COD	2023	[4]
Contract years left	9 years	[5]
Honda 1 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	50%
Location	Colombia
Currency	COP
Capacity (gross)	10 MW
Counterparty credit ratings	BBB-/-/BBB
COD	2023
Contract years left	7 years
Albisu [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Uruguay
Currency	UYU	[1]
Capacity (gross)	10 MW
Counterparty credit ratings	Not rated	[2]
COD	2023	[4]
Contract years left	14 years	[5]
Palmatir [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%	[10]
Location	Uruguay
Currency	USD	[1]
Capacity (gross)	50 MW
Counterparty credit ratings	BBB+/Baa1/BBB	[2],[14]
COD	2014	[4]
Contract years left	10 years	[5]
Cadonal [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%	[10]
Location	Uruguay
Currency	USD	[1]
Capacity (gross)	50 MW
Counterparty credit ratings	BBB+/Baa1/BBB	[2],[14]
COD	2014	[4]
Contract years left	10 years	[5]
Melowind [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%	[10]
Location	Uruguay
Currency	USD	[1]
Capacity (gross)	50 MW
Counterparty credit ratings	BBB+/Baa1/BBB	[2],[14]
COD	2015	[4]
Contract years left	12 years	[5]
Mini-Hydro [Member]
Nature of the business [Abstract]
Type	Renewable (Hydraulic)
Ownership	100%	[10]
Location	Peru
Currency	USD	[1]
Capacity (gross)	4 MW
Counterparty credit ratings	BBB-/Baa1/BBB	[2]
COD	2012	[4]
Contract years left	9 years	[5]
Solaben 2 & 3 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	70%	[15]
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2012	[4]
Solaben 2 & 3 [Member] | Itochu Corporation [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	30%
Solaben 2 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Solaben 3 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Solacor 1 & 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	87%	[16]
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2012	[4]
Solacor 1 & 2 [Member] | JGC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	13%
Solacor 1 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Solacor 2 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Helioenergy 1 & 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2011	[4]
Helioenergy 1 [Member]
Nature of the business [Abstract]
Contract years left	12 years	[5]
Helioenergy 2 [Member]
Nature of the business [Abstract]
Contract years left	12 years	[5]
Helios 1 & 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2012	[4]
Helios 1 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Helios 2 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Solnova 1, 3 & 4 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	3x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2010	[4]
Solnova 1 [Member]
Nature of the business [Abstract]
Contract years left	11 years	[5]
Solnova 3 [Member]
Nature of the business [Abstract]
Contract years left	11 years	[5]
Solnova 4 [Member]
Nature of the business [Abstract]
Contract years left	11 years	[5]
Solaben 1 & 6 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2013	[4]
Solaben 1 [Member]
Nature of the business [Abstract]
Contract years left	14 years	[5]
Solaben 6 [Member]
Nature of the business [Abstract]
Contract years left	14 years	[5]
Seville PV [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	80%	[7]
Location	Spain
Currency	Euro	[1]
Capacity (gross)	1 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2006	[4]
Contract years left	12 years	[5]
Seville PV [Member] | Idae [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	20%
Italy PV 1 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Italy
Currency	Euro	[1]
Capacity (gross)	1.6 MW
Counterparty credit ratings	BBB/Baa3/BBB	[2]
COD	2010	[4]
Contract years left	7 years	[5]
Italy PV 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Italy
Currency	Euro	[1]
Capacity (gross)	2.1 MW
Counterparty credit ratings	BBB/Baa3/BBB	[2]
COD	2011	[4]
Contract years left	7 years	[5]
Italy PV 3 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Italy
Currency	Euro	[1]
Capacity (gross)	2.5 MW
Counterparty credit ratings	BBB/Baa3/BBB	[2]
COD	2012	[4]
Contract years left	7 years	[5]
Italy PV 4 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Italy
Currency	Euro	[1]
Capacity (gross)	3.6 MW
Counterparty credit ratings	BBB/Baa3/BBB	[2]
COD	2011	[4]
Contract years left	7 years	[5]
UK Wind 1 [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%
Location	United Kingdom
Currency	GBP
Capacity (gross)	25 MW
Counterparty credit ratings	AA/Aa3/AA-
COD	2012
Contract years left	9 years
UK Wind 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%
Location	United Kingdom
Currency	GBP
Capacity (gross)	8 MW
Counterparty credit ratings	AA/Aa3/AA-
COD	2003
Contract years left	4 years
Kaxu [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	51%	[17]
Location	South Africa
Currency	Rand	[1]
Capacity (gross)	100 MW
Counterparty credit ratings	BB-/Ba2/BB-	[2],[18]
COD	2015	[4]
Contract years left	11 years	[5]
Kaxu [Member] | IDC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	29%
Kaxu [Member] | Kaxu Community Trust [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	20%
[1] Certain contracts denominated in U.S. dollars are payable in local currency 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. Not applicable (“N/A”) when the asset has no PPA Refers to the credit rating of a diversified mix of 22 high credit quality clients (~60% AA- rating or higher, the rest is unrated). As of June 30, 2024. Including ATN Expansion 1 & 2. Instituto para la Diversificación y Ahorro de la Energ í Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.8%. Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. Algerian Energy Company, SPA owns of Tenes. The Company has an investment in Tenes through a secured loan to Befesa Agua Tenes (the holding company of Tenes) and the right to appoint a majority at the board of directors of the project company. Therefore, the Company controls Tenes since May 31, 2020, and fully consolidates the asset from that date. Refers to the credit rating of two Community Choice Aggregators: Silicon Valley Clean Energy and Monterrey Bar Community Power, both with A Rating from S&P and Southern California Public Power Authority. The third off-taker is not rated. Part of Vento II Portfolio 65% of the shares in Chile PV 1, Chile PV 2 and Chile PV 3 are indirectly held by financial partners through the renewable energy platform of the Company in Chile. Itochu Corporation holds of the shares in each of Solaben 2 and Solaben 3. JGC holds of the shares in each of Solacor 1 and Solacor 2. Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (“IDC”, ) and Kaxu Community Trust ( ). Refers to the credit rating of the Republic of South Africa. The off-taker is Eskom, which is a state-owned utility company in South Africa.

Nature of the business, Assets

Nature of the business, Assets under construction or ready to start construction (Details) $ in Thousands		1 Months Ended				6 Months Ended
		Oct. 31, 2023 h Agreement	Jul. 31, 2023 Substation	Nov. 30, 2022 USD ($)	Jul. 31, 2022 mi	Jun. 30, 2024 USD ($)		Dec. 31, 2023 USD ($)
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method						$ 221,558		$ 230,307
Chile PV 1 and PV2 events of default [Abstract]
Short-term project debt						$ 400,529		387,387
Coso Batteries 1 and Coso Batteries 2 [Member]
Assets under construction or ready to start construction [Abstract]
Number of tooling agreements | Agreement		2
Period of PPA						15 years
Coso Batteries 1 [Member]
Assets under construction or ready to start construction [Abstract]
Type						Battery Storage
Location						California, US
Capacity (gross)	[1]					100 MWh
Expected COD						2025
Off-taker						Investment grade utility
Duration capacity of battery | h		4
Coso Batteries 1 [Member] | Bottom of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]					$ 40,000
Coso Batteries 1 [Member] | Top of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]					$ 50,000
Coso Batteries 2 [Member]
Assets under construction or ready to start construction [Abstract]
Type						Battery Storage
Location						California, US
Capacity (gross)	[1]					80 MWh
Expected COD						2025
Off-taker						Investment grade utility
Duration capacity of battery | h		4
Coso Batteries 2 [Member] | Bottom of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]					$ 35,000
Coso Batteries 2 [Member] | Top of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]					$ 45,000
Chile PMGD [Member]
Assets under construction or ready to start construction [Abstract]
Type						Solar PV
Location						Chile
Capacity (gross)						80 MW
Expected COD						2024-2025
Investments accounted for using equity method				$ 33,000		$ 33,000	[2]
Off-taker						Regulated
Percentage of interest acquired				49%
Percentage of economic rights				70%
Chile PMGD [Member] | Bottom of Range [Member]
Assets under construction or ready to start construction [Abstract]
Expected COD						2024
Chile PMGD [Member] | Top of Range [Member]
Assets under construction or ready to start construction [Abstract]
Capacity (gross)						9MW
Expected COD						2025
ATN Expansion 3 [Member]
Assets under construction or ready to start construction [Abstract]
Type						Transmission Line
Location						Peru
Capacity (gross)	[1]					2.4miles 220kV
Expected COD				2024		2024
Investments accounted for using equity method	[2]					$ 12,000
Off-taker						Conelsur
Period of PPA						17 years
Length of transmission lines | mi					2.4
ATN Expansion 1 [Member]
Assets under construction or ready to start construction [Abstract]
Type						Transmission Line
Location						Peru
Capacity (gross)	[1]					n.a. (substation)
Expected COD						2025
Investments accounted for using equity method	[2]					$ 31,000
Off-taker						Republic of Peru
Period of PPA						30 years
Number of substations | Substation			2
Commercial operation end date						2044
Remaining operation period of concessional asset						9 years
Apulo 1 [Member]
Assets under construction or ready to start construction [Abstract]
Type	[3]					Solar PV
Location	[3]					Colombia
Capacity (gross)	[1],[3]					10 MW
Expected COD	[3]					2024
Investments accounted for using equity method	[2],[3]					$ 5,500
Off-taker	[3]					0
Percentage of interest acquired						50%
Chile PV 1 and PV 2 [Member]
Assets under construction or ready to start construction [Abstract]
Percentage of interest acquired						35%
Chile PV 1 and PV2 events of default [Abstract]
Short-term project debt						$ 73,000		$ 71,000
Chile PV 3 expansion [Member]
Assets under construction or ready to start construction [Abstract]
Type						Battery storage
Location						Chile
Capacity (gross)						142 MWh
Expected COD						2024
Off-taker						Emoac
Period of PPA						10 years
Chile PV 3 expansion [Member] | Bottom of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]					$ 14,000
Chile PV 3 expansion [Member] | Top of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]					$ 15,000
[1]Includes nominal capacity on a 100% basis, not considering Atlantica’s ownership.[2]Corresponds to the expected investment by Atlantica.[3]Atlantica owns 50% of the shares in Apulo 1.

Financial information by segm_3

Financial information by segment, Revenues and Adjusted EBITDA (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($) Customer	Jun. 30, 2023 USD ($) Customer
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	3
Revenue	$ 571,195	$ 554,619
Adjusted EBITDA	$ 407,334	$ 403,828
Renewable Energy [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	2	2
Revenue	$ 409,682	$ 411,210
Adjusted EBITDA	$ 286,492	292,570
Efficient Natural Gas & Heat [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues | Customer	1
Revenue	$ 71,580	54,810
Adjusted EBITDA	53,767	44,006
Transmission Lines [Member]
Financial information by segment [Abstract]
Revenue	61,544	60,998
Adjusted EBITDA	49,533	49,250
Water [Member]
Financial information by segment [Abstract]
Revenue	28,389	27,601
Adjusted EBITDA	17,542	18,002
North America [Member]
Financial information by segment [Abstract]
Revenue	223,027	202,171
Adjusted EBITDA	164,079	154,038
South America [Member]
Financial information by segment [Abstract]
Revenue	92,936	91,513
Adjusted EBITDA	71,325	74,428
EMEA [Member]
Financial information by segment [Abstract]
Revenue	255,232	260,935
Adjusted EBITDA	$ 171,930	$ 175,362

Financial information by segm_4

Financial information by segment, Reconciliation of segment Adjusted EBITDA (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Financial information by segment [Abstract]
Profit attributable to the Company	$ (16,033)	$ (24,661)
Profit attributable to non-controlling interest	(6,240)	(6,130)
Income tax	3,942	(2,168)
Financial expense, net	166,330	159,387
Depreciation, amortization, and impairment charges	210,217	207,118
Total segment Adjusted EBITDA	(407,334)	(403,828)
Reconciling Item [Member]
Financial information by segment [Abstract]
Profit attributable to the Company	16,033	24,661
Profit attributable to non-controlling interest	6,240	6,130
Income tax	3,942	(2,168)
Financial expense, net	166,330	159,387
Depreciation, amortization, and impairment charges	210,217	207,118
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica's equity ownership)	4,572	8,700
Total segment Adjusted EBITDA	$ 407,334	$ 403,828

Financial information by segm_5

Financial information by segment, Assets and liabilities by geography (Details) $ in Thousands, € in Millions	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)	Dec. 31, 2022 USD ($)
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	$ 7,065,132	$ 7,204,267
Investments carried under the equity method	221,558	230,307
Other current financial assets	190,543	183,897
Cash and cash equivalents (project companies)	355,529	448,301	$ 486,844			$ 600,990
Assets held for sale	0	28,642
Total assets	8,536,255	8,714,333
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,163,924	4,319,260
Grants and other liabilities	1,161,840	1,233,808
Long-term and short-term corporate debt	1,192,107	1,084,838		$ 7,500	€ 7
Other non-current liabilities	44,763	44,489
Total liabilities	7,038,683	7,125,524
Equity	1,497,572	1,588,809	$ 1,707,761			$ 1,789,047
Total liabilities and equity	8,536,255	8,714,333
North America [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	3,047,576	3,063,019
Investments carried under the equity method	165,479	177,260
Other current financial assets	117,646	110,016
Cash and cash equivalents (project companies)	122,934	137,480
Assets held for sale		28,642
Total assets	3,453,635	3,516,417
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,599,378	1,629,278
Grants and other liabilities	919,387	945,888
Total liabilities	2,518,765	2,575,166
South America [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	1,162,965	1,184,599
Investments carried under the equity method	9,134	9,178
Other current financial assets	31,168	30,803
Cash and cash equivalents (project companies)	101,022	121,945
Assets held for sale		0
Total assets	1,304,289	1,346,525
Liabilities allocated [Abstract]
Long-term and short-term project debt	792,420	808,481
Grants and other liabilities	35,515	36,307
Total liabilities	827,935	844,788
EMEA [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	2,854,591	2,956,649
Investments carried under the equity method	46,945	43,869
Other current financial assets	45,413	48,067
Cash and cash equivalents (project companies)	111,045	155,551
Assets held for sale		0
Total assets	3,057,994	3,204,136
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,772,126	1,881,501
Grants and other liabilities	206,938	251,613
Total liabilities	1,979,064	2,133,114
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	7,065,132	7,204,267
Investments carried under the equity method	221,558	230,307
Other current financial assets	194,227	188,886
Cash and cash equivalents (project companies)	335,001	414,976
Assets held for sale		28,642
Total assets	7,815,918	8,067,078
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,163,924	4,319,260
Grants and other liabilities	1,161,840	1,233,808
Total liabilities	5,325,764	5,553,068
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	329,483	297,577
Other current assets (including cash and cash equivalents at holding company level)	390,854	349,678
Total assets	720,337	647,255
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	1,192,107	1,084,838
Other non-current liabilities	304,722	301,245
Other current liabilities	216,090	186,373
Total liabilities	1,712,919	1,572,456
Equity	1,497,572	1,588,809
Total liabilities and equity	$ 3,210,491	$ 3,161,265

Financial information by segm_6

Financial information by segment, Assets and liabilities by business sector (Details) $ in Thousands, € in Millions	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)	Dec. 31, 2022 USD ($)
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	$ 7,065,132	$ 7,204,267
Investments carried under the equity method	221,558	230,307
Other current financial assets	190,543	183,897
Cash and cash equivalents (project companies)	355,529	448,301	$ 486,844			$ 600,990
Assets held for sale	0	28,642
Total assets	8,536,255	8,714,333
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,163,924	4,319,260
Grants and other liabilities	1,161,840	1,233,808
Long-term and short-term corporate debt	1,192,107	1,084,838		$ 7,500	€ 7
Other non-current liabilities	44,763	44,489
Total liabilities	7,038,683	7,125,524
Equity	1,497,572	1,588,809	$ 1,707,761			$ 1,789,047
Total liabilities and equity	8,536,255	8,714,333
Renewable Energy [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	5,693,192	5,798,818
Investments carried under the equity method	178,367	189,672
Other current financial assets	8,582	10,866
Cash and cash equivalents (project companies)	235,837	299,987
Assets held for sale		0
Total assets	6,115,978	6,299,343
Liabilities allocated [Abstract]
Long-term and short-term project debt	3,162,041	3,280,618
Grants and other liabilities	1,113,131	1,185,487
Total liabilities	4,275,172	4,466,105
Efficient Natural Gas & Heat [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	441,891	460,766
Investments carried under the equity method	0	0
Other current financial assets	112,074	103,907
Cash and cash equivalents (project companies)	19,553	35,098
Assets held for sale		28,642
Total assets	573,518	628,413
Liabilities allocated [Abstract]
Long-term and short-term project debt	383,424	401,460
Grants and other liabilities	33,329	32,916
Total liabilities	416,753	434,376
Transmission Lines [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	764,213	777,360
Investments carried under the equity method	0	0
Other current financial assets	31,082	30,746
Cash and cash equivalents (project companies)	51,856	58,004
Assets held for sale		0
Total assets	847,151	866,110
Liabilities allocated [Abstract]
Long-term and short-term project debt	549,889	560,906
Grants and other liabilities	12,884	12,884
Total liabilities	562,773	573,790
Water [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	165,836	167,323
Investments carried under the equity method	43,191	40,635
Other current financial assets	42,489	43,367
Cash and cash equivalents (project companies)	27,755	21,887
Assets held for sale		0
Total assets	279,271	273,212
Liabilities allocated [Abstract]
Long-term and short-term project debt	68,570	76,276
Grants and other liabilities	2,496	2,521
Total liabilities	71,066	78,797
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	7,065,132	7,204,267
Investments carried under the equity method	221,558	230,307
Other current financial assets	194,227	188,886
Cash and cash equivalents (project companies)	335,001	414,976
Assets held for sale		28,642
Total assets	7,815,918	8,067,078
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,163,924	4,319,260
Grants and other liabilities	1,161,840	1,233,808
Total liabilities	5,325,764	5,553,068
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	329,483	297,577
Other current assets (including cash and cash equivalents at holding company level)	390,854	349,678
Total assets	720,337	647,255
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	1,192,107	1,084,838
Other non-current liabilities	304,722	301,245
Other current liabilities	216,090	186,373
Total liabilities	1,712,919	1,572,456
Equity	1,497,572	1,588,809
Total liabilities and equity	$ 3,210,491	$ 3,161,265

Financial information by segm_7

Financial information by segment, Depreciation, amortization and impairment charges recognized (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (210,217)	$ (207,118)
Renewable Energy [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(195,581)	(189,792)
Efficient Natural Gas & Heat [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	57	(3,770)
Transmission Lines [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(15,370)	(14,079)
Water [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	677	523
North America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(68,899)	(70,634)
South America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(32,731)	(30,014)
EMEA [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (108,587)	$ (106,470)

Business combinations, 2024 (De

Business combinations, 2024 (Details) $ in Thousands	1 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2024 WindFarm MW	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value, Assets and Liabilities Acquisition [Abstract]
Additional revenue amount			$ 0
Asset Acquisition 2024 [Member]
Business combinations [Abstract]
Percentage of voting equity interests acquired		100%
Number of wind assets acquired | WindFarm	2
Installed capacity | MW	32
Fair Value, Assets and Liabilities Acquisition [Abstract]
Property, plant and equipment under IAS 16		$ 19,724
Intangible assets under IAS 38		45,678
Intangible assets under IFRS 16		6,525
Cash & cash equivalents		4,199
Other current assets		4,829
Deferred tax liabilities		(3,969)
Lease liabilities		(6,525)
Other current and non-current liabilities		(4,781)
Total net assets acquired at fair value		65,680
Asset acquisition - purchase price		(65,680)
Net result of business combinations		0
Revenue contributed by the acquisitions		2,500
Amount of profit after tax		200
Additional revenue amount		2,800
Additional amount of profit after tax		$ 1,000

Business combinations, 2023 (De

Business combinations, 2023 (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Fair Value, Assets and Liabilities Acquisition [Abstract]
Additional revenue amount	$ 0
Asset Acquisition 2023 [Member]
Fair Value, Assets and Liabilities Acquisition [Abstract]
Property, plant and equipment under IAS 16	1,565
Intangible assets under IAS 38	4,487
Inventories	1,646
Other current and non-current liabilities	(5,917)
Total net assets acquired at fair value	1,781
Asset acquisition - purchase price	(1,781)
Net result of business combinations	0
Revenue contributed by the acquisitions	0
Amount of loss after tax	(800)
Additional amount of loss after tax	$ (200)

Contracted concessional, PP&E_3

Contracted concessional, PP&E and other intangible assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	$ 7,065,132		$ 7,204,267
Impairment loss on contracted concessional financial assets	0	$ 0
Change in impairment provision based on expected credit losses on contracted concessional financial assets	(2,000)	$ 1,000
Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	704,157		728,801
Financial Assets Under IFRS 16 (Lessor) [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	2,623		2,655
Intangible Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	5,243,479		5,477,626
Right of Use Assets under IFRS 16 (Lessee) and Intangible Assets under IAS 38 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	168,818		112,134
Property Plant And Equipment Under IAS 16 [Member] | Land [member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	142,009		139,344
Property Plant And Equipment Under IAS 16 [Member] | Technical Installations [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	804,046		743,707
Cost [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	11,047,838		11,029,207
Cost [Member] | Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	758,424		785,179
Cost [Member] | Financial Assets Under IFRS 16 (Lessor) [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	2,623		2,655
Cost [Member] | Intangible Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	8,860,086		8,957,090
Cost [Member] | Right of Use Assets under IFRS 16 (Lessee) and Intangible Assets under IAS 38 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	213,619		150,947
Cost [Member] | Property Plant And Equipment Under IAS 16 [Member] | Land [member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	142,009		139,344
Cost [Member] | Property Plant And Equipment Under IAS 16 [Member] | Technical Installations [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	1,071,077		993,992
Amortization and Impairment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	(3,982,706)		(3,824,940)
Amortization and Impairment [Member] | Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	(54,267)		(56,378)
Amortization and Impairment [Member] | Financial Assets Under IFRS 16 (Lessor) [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	0		0
Amortization and Impairment [Member] | Intangible Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	(3,616,607)		(3,479,464)
Amortization and Impairment [Member] | Right of Use Assets under IFRS 16 (Lessee) and Intangible Assets under IAS 38 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	(44,801)		(38,813)
Amortization and Impairment [Member] | Property Plant And Equipment Under IAS 16 [Member] | Land [member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	0		0
Amortization and Impairment [Member] | Property Plant And Equipment Under IAS 16 [Member] | Technical Installations [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	$ (267,031)		$ (250,285)

Investments carried under the_3

Investments carried under the equity method (Details) $ in Thousands			6 Months Ended
	Nov. 30, 2022 MW	Jun. 16, 2021 MW	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Investments in associates [Abstract]
Investment under the equity method			$ 221,558		$ 230,307
Profit attributable to non-controlling interests			$ 6,240	$ 6,130
Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest			50%
Windlectric Inc. [Member]
Investments in associates [Abstract]
Ownership interest			100%
AYES Canada [Member]
Investments in associates [Abstract]
Ownership interest			30%
2007 Vento II, LLC [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 165,479		175,351
Ownership interest		49%
Gross capacity | MW		596
Dividend distribution			15,400
Profit attributable to non-controlling interests			5,500
Myah Bahr Honaine, S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 43,191		40,635
Myah Bahr Honaine, S.P.A. [Member] | Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest			51%
Akuo Atlantica PMGD Holding S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 5,380		4,409
Ownership interest	49%
Gross capacity | MW	80
Colombian Portfolio of Renewable Energy Entities [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 3,755		4,754
Equity interest			50%
Windlectric Inc. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 0		1,910
Pectonex, R.F. Proprietary Limited [Member]
Investments in associates [Abstract]
Investment under the equity method			1,300		1,337
SailH2 Ingenieria, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method			1,202		653
Evacuacion Valdecaballeros, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method			800		807
Fontanil Solar, S.L.U. [Member]
Investments in associates [Abstract]
Investment under the equity method			229		229
Murum Solar, S.L.U. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 222		$ 222

Assets held for sale (Details)

Assets held for sale (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Apr. 30, 2024
Assets held for sale [Abstract]
Assets held for sale	$ 0		$ 28,642
Arroyo II Loan and Investment in Pemcorp [Member]
Assets held for sale [Abstract]
Assets held for sale			$ 28,700
Monterrey [Member]
Assets held for sale [Abstract]
Ownership interest			70%
Gains on sale of equity interest	8,854	$ 0
Net proceeds from sales of interests in associates	38,100
Expected proceeds from sales of interests in associates	$ 3,100
Monterrey [Member] | Top of range [member]
Assets held for sale [Abstract]
Additional proceeds from sales of interests in associates				$ 7,000

Financial assets, Non-current a

Financial assets, Non-current and current financial investments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Financial assets [Abstract]
Fair Value through OCI (Investment in Ten West link)	$ 11,719	$ 11,719
Derivative assets (Note 10)	68,896	56,708
Other receivable accounts at amortized cost	70,957	68,155
Total non-current financial assets	151,572	136,582
Contracted concessional financial assets	184,812	177,407
Derivative assets (Note 10)	3,684	4,989
Other receivable accounts at amortized cost	5,731	6,490
Total current financial assets	$ 194,227	$ 188,886

Financial assets, Restructuring

Financial assets, Restructuring agreement of Abengoa (Details) - Ten West Link [Member]	6 Months Ended
	Jun. 30, 2024 mi
Restructuring Agreement [Abstract]
Percentage of interest acquired	12.50%
Length of transmission lines	114

Derivative financial instrume_3

Derivative financial instruments (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Breakdown of fair value amount of derivative financial instruments [Abstract]
Gain (loss) on cash flow hedges	$ (12,264)	$ (10,134)
Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	72,580		$ 61,697
Liabilities	$ 16,351		29,957
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%
Percentage of notional amount of debt hedged in year two	75%
Interest Rate Derivatives [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	$ 70,202		60,102
Liabilities	16,351		29,163
Gain (loss) on cash flow hedges	12,300	$ 10,100
After-tax result accumulated in equity	327,600		308,000
Foreign Exchange Derivative Instruments [Member] | Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	2,378		1,595
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	$ 0		$ 794

Related parties (Details)

Related parties (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Feb. 24, 2023
Transactions with Related Party [Abstract]
Financial income	$ 11,316	$ 10,590
Financial expense	$ (163,634)	(162,945)
Loan interest rate				4.21%
Arroyo Netherlands II B.V [Member] | SOFR [Member]
Transactions with Related Party [Abstract]
Interest rate	6.31%
Akuo Atlantica PMGD Holding S.P.A. [Member] | Fixed Interest Rate [Member]
Transactions with Related Party [Abstract]
Loan interest rate	8.75%
Colombian Assets Portfolio [Member]
Transactions with Related Party [Abstract]
Equity interest	50%
Colombian Assets Portfolio [Member] | Fixed Interest Rate [Member]
Transactions with Related Party [Abstract]
Loan interest rate	8%
JGC Corporation [Member] | EURIBOR [Member]
Transactions with Related Party [Abstract]
Interest rate	2.50%
AYES Canada [Member]
Transactions with Related Party [Abstract]
Current dividend receivable	$ 5,100		$ 5,800
Related Parties [Member]
Details of Balances [Abstract]
Receivables (current)	6,799		25,204
Receivables (non-current)	34,602		30,403
Payables (current)	14,632		8,031
Payables (non-current)	3,774		4,639
Related Parties [Member] | Non-controlling Interest [Member] | Algonquin Power Co [Member]
Details of Balances [Abstract]
Receivables (current)	0		0
Receivables (non-current)	0		0
Payables (current)	4,994		5,683
Payables (non-current)	0		0
Related Parties [Member] | Non-controlling Interest [Member] | JGC Corporation [Member]
Details of Balances [Abstract]
Receivables (current)	0		0
Receivables (non-current)	0		0
Payables (current)	0		0
Payables (non-current)	3,749		4,612
Related Parties [Member] | Non-controlling Interest [Member] | Algerian Energy Company, SPA [Member]
Details of Balances [Abstract]
Receivables (current)	0		0
Receivables (non-current)	0		0
Payables (current)	7,763		0
Payables (non-current)	0		0
Related Parties [Member] | Non-controlling Interest [Member] | Other [Member]
Details of Balances [Abstract]
Receivables (current)	0		0
Receivables (non-current)	0		0
Payables (current)	1,596		2,314
Payables (non-current)	25		27
Related Parties [Member] | Entities Accounted for under the Equity Method [Member] | Amherst Island Partnership [Member]
Details of Balances [Abstract]
Receivables (current)	5,106		5,817
Receivables (non-current)	0		0
Payables (current)	0		0
Payables (non-current)	0		0
Related Parties [Member] | Entities Accounted for under the Equity Method [Member] | Arroyo Netherlands II B.V [Member]
Details of Balances [Abstract]
Receivables (current)	0		18,448
Receivables (non-current)	0		0
Payables (current)	0		0
Payables (non-current)	0		0
Related Parties [Member] | Entities Accounted for under the Equity Method [Member] | Akuo Atlantica PMGD Holding S.P.A. [Member]
Details of Balances [Abstract]
Receivables (current)	89		0
Receivables (non-current)	18,717		16,677
Payables (current)	0		0
Payables (non-current)	0		0
Related Parties [Member] | Entities Accounted for under the Equity Method [Member] | Colombian Assets Portfolio [Member]
Details of Balances [Abstract]
Receivables (current)	548		0
Receivables (non-current)	15,714		13,578
Payables (current)	279		34
Payables (non-current)	0		0
Related Parties [Member] | Entities Accounted for under the Equity Method [Member] | Other [Member]
Details of Balances [Abstract]
Receivables (current)	138		21
Receivables (non-current)	171		148
Payables (current)	0		0
Payables (non-current)	0		0
Other Related Parties [member] | Atlantica's Partner in Colombia [Member]
Details of Balances [Abstract]
Receivables (current)	918		918
Receivables (non-current)	0		0
Payables (current)	0		0
Payables (non-current)	0		$ 0
Subsidiaries [Member]
Transactions with Related Party [Abstract]
Financial income	1,520	1,318
Financial expense	(274)	(296)
Operating income	165	120
Subsidiaries [Member] | Non-controlling Interest [Member] | Other [Member]
Transactions with Related Party [Abstract]
Financial income	0	7
Financial expense	(274)	(296)
Operating income	0	0
Subsidiaries [Member] | Entities Accounted for under the Equity Method [Member] | Arroyo Netherlands II B.V [Member]
Transactions with Related Party [Abstract]
Financial income	606	1,106
Financial expense	0	0
Operating income	0	0
Subsidiaries [Member] | Entities Accounted for under the Equity Method [Member] | Akuo Atlantica PMGD Holding S.P.A. [Member]
Transactions with Related Party [Abstract]
Financial income	712	205
Financial expense	0	0
Operating income	160	116
Subsidiaries [Member] | Entities Accounted for under the Equity Method [Member] | Colombian Assets Portfolio [Member]
Transactions with Related Party [Abstract]
Financial income	202	0
Financial expense	0	0
Operating income	0	0
Subsidiaries [Member] | Entities Accounted for under the Equity Method [Member] | Other [Member]
Transactions with Related Party [Abstract]
Financial income	0	0
Financial expense	0	0
Operating income	$ 5	$ 4

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Trade and other receivables [Abstract]
Trade receivables	$ 268,547	$ 213,345
Tax receivables	41,055	37,134
Prepayments	20,768	12,717
Other accounts receivable	4,920	23,287
Trade and other receivables	$ 335,290	$ 286,483

Equity (Details)

Equity (Details)				6 Months Ended		12 Months Ended
	May 27, 2024	May 07, 2024 USD ($) $ / shares	Feb. 29, 2024 USD ($) $ / shares	Jun. 30, 2024 USD ($) Vote $ / shares shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($) shares
Equity [Abstract]
Share capital				$ 11,615,905		$ 11,615,905
Ordinary shares subscribed and disbursed (in shares) | shares				116,159,054		116,159,054
Nominal value per share (in dollars per share) | $ / shares				$ 0.1
Voting right per share | Vote				1
Reduction of share premium				$ 0	$ 0
Capital contribution by non-controlling interests				$ 1,200,000	10,476,000
Treasury shares held (in shares) | shares				0		0
Number of treasury share transactions in the period (in shares) | shares				0		0
Chile PV 3 [Member]
Equity [Abstract]
Capital contribution by non-controlling interests				$ 1,200,000	10,500,000
Share Premium [Member]
Equity [Abstract]
Reduction of share premium				$ (200,000,000)	$ (250,000,000)
Fourth Quarter [Member]
Equity [Abstract]
Dividend declaration date			Feb. 29, 2024
Dividend paid date			Mar. 22, 2024
Dividends paid (in dollars per share) | $ / shares			$ 0.445
Dividends paid			$ 51,700,000
First Quarter [Member]
Equity [Abstract]
Dividend declaration date		May 07, 2024
Dividend paid date		Jun. 14, 2024
Dividends paid (in dollars per share) | $ / shares		$ 0.445
Dividends paid		$ 51,700,000
Long-term Incentive Plans [Member]
Equity [Abstract]
Shares issued (in shares) | shares				0	98,147
Algonquin [Member]
Equity [Abstract]
Ownership interest	42.20%			42.20%
Proportion of voting rights held by non-controlling interests				41.50%
Dividends paid to non-controlling interests				$ 8,900,000	$ 10,700,000
Itochu Corporation [Member]
Equity [Abstract]
Dividends paid to non-controlling interests				3,400,000	5,100,000
Algerian Energy Company, SPA [Member]
Equity [Abstract]
Dividends paid to non-controlling interests				$ 8,200,000	$ 6,700,000

Corporate debt, Breakdown of co

Corporate debt, Breakdown of corporate debt (Details) $ in Thousands, € in Millions	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)
Corporate debt [Abstract]
Non-current	$ 1,125,496	$ 1,050,816
Current	66,611	34,022
Total Corporate Debt	$ 1,192,107	$ 1,084,838	$ 7,500	€ 7

Corporate debt, Details of corp

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

6 Months Ended

12 Months Ended

Feb. 24, 2023 USD ($)

Jul. 08, 2020 USD ($)

Jun. 30, 2024 USD ($)

Jun. 30, 2023 USD ($)

Dec. 31, 2023 USD ($)

Jun. 30, 2024 EUR (€)

Dec. 31, 2023 EUR (€)

Nov. 21, 2023 EUR (€)

Aug. 07, 2023 USD ($)

Aug. 07, 2023 EUR (€)

Feb. 24, 2023 EUR (€)

Jan. 31, 2022 USD ($)

Jan. 31, 2022 EUR (€)

May 18, 2021 USD ($)

Dec. 04, 2020 USD ($)

Dec. 04, 2020 EUR (€)

Jul. 29, 2020 USD ($)

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

Jul. 08, 2020 EUR (€)

Mar. 31, 2020 USD ($)

Mar. 31, 2020 EUR (€)

Oct. 08, 2019 USD ($)

Oct. 08, 2019 EUR (€)

May 10, 2018 USD ($)

Jul. 20, 2017 USD ($)

Jul. 20, 2017 EUR (€)

Corporate debt [Abstract]

Fixed interest rate

4.21%

4.21%

Corporate debt

$ 7,500

$ 1,192,107

$ 1,084,838

€ 7

Amount drawn

161,505

$ 73,135

Maturity date

February 24, 2028

2017 Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 16,100

€ 15

Corporate debt

1,381

9,889

Amount drawn

$ 1,400

9,900

Maturity date

July 1, 2025

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

Corporate debt [Abstract]

Credit facility amount

$ 10,700

€ 10

2017 Credit Facility [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2%

2%

2017 Credit Facility [Member] | EURIBOR [Member] | Bottom of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

0%

0%

2017 Credit Facility [Member] | SOFR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2%

2%

2017 Credit Facility [Member] | SOFR [Member] | Bottom of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

0%

0%

Revolving Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 450,000

$ 215,000

Corporate debt

149,620

54,688

Amount drawn

150,000

55,000

Credit facility amount available

$ 266,000

378,000

Maturity date

December 31, 2025

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%

Eurodollar Rate Loans [Member] | SOFR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

0.10%

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%

Base Rate Loans [Member] | SOFR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

1%

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

Corporate debt [Abstract]

Adjustment to interest rate

0.50%

Letters of Credit [Member]

Corporate debt [Abstract]

Credit facility amount

$ 100,000

Amount drawn

34,000

17,000

Commercial Paper [Member]

Corporate debt [Abstract]

Corporate debt

58,754

25,691

Short term notes issued amount

$ 58,800

25,700

€ 54.8

€ 24

€ 100

$ 54,000

€ 50

Term of short term notes

2 years

Percentage average cost of issued short term notes

5.10%

2020 Green Private Placement [Member]

Corporate debt [Abstract]

Principal amount

$ 311,000

€ 290

Corporate debt

$ 311,568

318,842

Adjustment to interest rate

1.96%

1.96%

Maturity date

June 2026

Note Issuance Facility 2020 [Member]

Corporate debt [Abstract]

Fixed interest rate

5.25%

5.25%

Credit facility amount

$ 150,000

€ 140

Corporate debt

$ 148,165

$ 152,356

Adjustment to interest rate

4%

4%

Maturity date

December 31, 2024

Maturity period

7 years

Note Issuance Facility 2020 [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Variable interest period

3 months

Adjustment to interest rate

0%

0%

Interest capitalization period

3 years 6 months

Green Exchangeable Notes Due 2025 [Member]

Corporate debt [Abstract]

Fixed interest rate

4%

Corporate debt

$ 113,680

$ 112,128

Maturity date

July 15, 2025

Principal amount of notes issued

$ 15,000

$ 100,000

Exchange rate of notes (in shares) | shares

29.107

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

Bank Loan [Member]

Corporate debt [Abstract]

Fixed interest rate

2.50%

2.50%

Corporate debt

$ 5,400

€ 5

Maturity date

December 4, 2025

BBVA Loan [Member]

Corporate debt [Abstract]

Fixed interest rate

1.90%

1.90%

Corporate debt

$ 5,400

€ 5

Maturity date

January 31, 2026

Green Senior Notes Due 2028 [Member]

Corporate debt [Abstract]

Principal amount

$ 400,000

Fixed interest rate

4.125%

Corporate debt

$ 396,417

$ 396,927

Maturity date

May 15, 2028

Corporate debt, Repayment sched

Corporate debt, Repayment schedule (Details) $ in Thousands, € in Millions	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)
Repayment schedule [Abstract]
Corporate debt	$ 1,192,107	$ 1,084,838	$ 7,500	€ 7
Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	59,070
Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	7,541
Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	266,768
2024 [Member]
Repayment schedule [Abstract]
Corporate debt		34,022
2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	311,730	179,059
2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	149,759	320,956
2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	397,239	153,998
2028 [Member]
Repayment schedule [Abstract]
Corporate debt		396,803
2017 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	1,381	9,889
2017 Credit Facility [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	1,381
2017 Credit Facility [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		13
2017 Credit Facility [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0	9,876
2017 Credit Facility [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2017 Credit Facility [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2017 Credit Facility [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Revolving Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	149,620	54,688
Revolving Credit Facility [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Revolving Credit Facility [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Revolving Credit Facility [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	149,620
Revolving Credit Facility [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		261
Revolving Credit Facility [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0	54,427
Revolving Credit Facility [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Revolving Credit Facility [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Revolving Credit Facility [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Commercial Paper [Member]
Repayment schedule [Abstract]
Corporate debt	58,754	25,691
Commercial Paper [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	51,611
Commercial Paper [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	6,136
Commercial Paper [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	1,007
Commercial Paper [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		25,691
Commercial Paper [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Commercial Paper [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		0
2020 Green Private Placement [Member]
Repayment schedule [Abstract]
Corporate debt	311,568	318,842
2020 Green Private Placement [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	2,059
2020 Green Private Placement [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		174
2020 Green Private Placement [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	309,509	0
2020 Green Private Placement [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0	318,668
2020 Green Private Placement [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2020 Green Private Placement [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		0
2020 Note Issuance Facility [Member]
Repayment schedule [Abstract]
Corporate debt	148,165	152,356
2020 Note Issuance Facility [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Note Issuance Facility [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Note Issuance Facility [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Note Issuance Facility [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		0
2020 Note Issuance Facility [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
2020 Note Issuance Facility [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	148,165	0
2020 Note Issuance Facility [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	0	152,356
2020 Note Issuance Facility [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Green Exchangeable Notes [Member]
Repayment schedule [Abstract]
Corporate debt	113,680	112,128
Green Exchangeable Notes [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	2,108
Green Exchangeable Notes [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	111,572
Green Exchangeable Notes [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		2,108
Green Exchangeable Notes [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0	110,020
Green Exchangeable Notes [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Green Exchangeable Notes [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Green Exchangeable Notes [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Green Senior Notes [Member]
Repayment schedule [Abstract]
Corporate debt	396,417	396,927
Green Senior Notes [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Senior Notes [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Senior Notes [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Senior Notes [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		963
Green Senior Notes [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Green Senior Notes [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Green Senior Notes [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	396,417	0
Green Senior Notes [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		395,964
Other Bank Loans [Member]
Repayment schedule [Abstract]
Corporate debt	12,522	14,317
Other Bank Loans [Member] | Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	3,292
Other Bank Loans [Member] | Between January and June 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	1,405
Other Bank Loans [Member] | Between July and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	3,188
Other Bank Loans [Member] | 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		4,812
Other Bank Loans [Member] | 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	2,221	4,736
Other Bank Loans [Member] | 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	1,594	2,288
Other Bank Loans [Member] | 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	$ 822	1,642
Other Bank Loans [Member] | 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		$ 839

Project debt, Details of projec

Project debt, Details of project debt (Details) $ in Thousands, € in Millions		6 Months Ended
	Feb. 24, 2023	Jun. 30, 2024 USD ($) Agreement	Dec. 31, 2023 USD ($)	Mar. 31, 2023 EUR (€)
Project debt [Abstract]
Cash held to satisfy non-recourse debt agreements		$ 170,000	$ 177,000
Non-current		3,763,395	3,931,873
Current		400,529	387,387
Total Project debt		$ 4,163,924	$ 4,319,260
Maturity date	February 24, 2028
Green Senior Notes [Member]
Project debt [Abstract]
Number of loan agreements | Agreement		2
Project debt financed amount | €				€ 198
Maturity date		June 2037

Project debt, Repayment schedul

Project debt, Repayment schedule (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Repayment schedule [Abstract]
Project debt	$ 4,163,924	$ 4,319,260
Short-term project debt	$ 400,529	387,387
Chile PV 1 and PV2 [Member]
Repayment schedule [Abstract]
Percentage of ownership equity interest	35%
Short-term project debt	$ 73,000	71,000
Remainder of 2024 [Member]
Repayment schedule [Abstract]
Interest payment	14,917
Nominal repayment	174,882
Between January and June 2025 [Member]
Repayment schedule [Abstract]
Project debt	145,236
Between June and December 2025 [Member]
Repayment schedule [Abstract]
Project debt	174,701
2024 [Member]
Repayment schedule [Abstract]
Interest payment		15,215
Nominal repayment		305,087
2025/2026 [Member]
Repayment schedule [Abstract]
Project debt	347,059	325,303
2026/2027 [Member]
Repayment schedule [Abstract]
Project debt	495,255	352,495
2027/2028 [Member]
Repayment schedule [Abstract]
Project debt	456,749	499,968
2028 [Member]
Repayment schedule [Abstract]
Project debt		464,648
Subsequent Years [Member]
Repayment schedule [Abstract]
Project debt	$ 2,355,125	$ 2,356,544

Grants and other liabilities (D

Grants and other liabilities (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($) Type	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Grants and other liabilities [Abstract]
Grants	$ 823,604		$ 852,854
Other liabilities and provisions	338,236		380,954
Dismantling provision	158,966		155,279
Lease liabilities	84,181		82,366
Accruals on Spanish market prices differences	50,326		98,820
Others	44,763		44,489
Grants and other non-current liabilities	$ 1,161,840		1,233,808
Number of grant types | Type	2
Income from grants	$ 29,181	$ 29,349
Accruals on Spanish market prices differences	12,107		12,475
Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Income from grants	29,100	$ 29,300
U.S. Department of Treasury [Member]
Grants and other liabilities [Abstract]
Grants	562,000		578,000
Federal Financing Bank [Member]
Grants and other liabilities [Abstract]
Grants	$ 260,000		$ 273,000

Trade payables and other curr_3

Trade payables and other current liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Trade payables and other current liabilities [Abstract]
Trade accounts payable	$ 97,804	$ 77,266
Accruals on Spanish market prices differences (Note 17)	12,107	12,475
Down payments from clients and other deferred income	15,715	16,905
Other accounts payable	43,605	35,067
Total	$ 169,231	$ 141,713

Other operating income and ex_3

Other operating income and expenses (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Other operating income [Abstract]
Grants (Note 17)	$ 29,181	$ 29,349
Insurance proceeds and other	12,092	6,580
Income from construction services for contracted concessional assets of the Company accounted for under IFRIC 12	6,703	0
Total	56,830	40,479
Other operating expenses [Abstract]
Raw materials and consumables used	(18,311)	(18,041)
Leases and fees	(7,460)	(6,603)
Operation and maintenance	(73,813)	(60,382)
Independent professional services	(18,844)	(20,496)
Supplies	(15,079)	(18,590)
Insurance	(20,980)	(21,000)
Levies and duties	(13,629)	(7,851)
Other expenses	(8,584)	(8,324)
Construction costs from construction services for contracted concessional assets of the Company accounted for under IFRIC 12	(6,703)	0
Total	(183,403)	(161,287)
Kaxu [Member]
Other operating income [Abstract]
Insurance proceeds and other	8,500
Monterrey [Member]
Other operating income [Abstract]
Gains on sale of equity interest	8,854	0
Colombian Portfolio of Renewable Energy Entities [Member]
Other operating income [Abstract]
Gains on sale of equity interest	$ 0	$ 4,550

Financial expense, net (Details

Financial expense, net (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Financial income [Abstract]
Interest income on deposits and current accounts	$ 9,672	$ 9,025
Interest income from loans and credits	1,526	1,321
Interest rates gains on derivatives: cash flow hedges	118	244
Total	11,316	10,590
Financial expense [Abstract]
Interest on loans and notes	(175,857)	(172,876)
Interest rates gains on derivatives: cash flow hedges	12,223	9,931
Total	(163,634)	(162,945)
Other financial income (expenses), net [Abstract]
Other financial income	1,637	6,244
Other financial losses	(12,657)	(13,187)
Total	(11,020)	(6,943)
Kaxu [Member]
Other financial income (expenses), net [Abstract]
Income for non-monetary change to fair value of derivatives	100	1,000
Kaxu [Member] | Notes Conversion Option [Member]
Other financial income (expenses), net [Abstract]
Income for non-monetary change to fair value of derivatives	$ 800	$ 2,400

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Tax Expense [Abstract]
Income tax loss (income)	$ 3,942	$ (2,168)
Profit before income tax	26,215	$ 28,623
Unused Tax Losses [Member] | UK Wind 1 and UK Wind 2 [Member]
Income Tax Expense [Abstract]
Deferred tax income	$ (14,000)

Earnings per share (Details)

Earnings per share (Details) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Earnings per share [Abstract]
Potential issuance of shares on settlement of Green Exchangeable Notes (in shares)		3,347,305	3,347,305
Potential issuance of shares to employees under long-term incentive plan (in shares)		568,582	220,925
Profit attributable to Atlantica		$ 16,033	$ 24,661
Average number of ordinary shares outstanding - basic (in shares)		116,159,000	116,147,000
Average number of ordinary shares outstanding - diluted (in shares)		119,920,000	119,717,000
Earnings per share for the period - basic (in dollars per share)		$ 0.14	$ 0.21
Earnings per share for the period - diluted (in dollars per share)	[1],[2]	$ 0.14	$ 0.21
[1]Antidilutive effect applied, where applicable (see Note 22)[2]The potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the six-month periods ended June 30, 2024, and 2023, as they have an antidilutive effect

Subsequent events (Details)

Subsequent events (Details) - Subsequent Events [Member]	Jul. 31, 2024 $ / shares
Subsequent Events [Abstract]
Dividend declaration date	Jul. 31, 2024
Dividend approved (in dollars per share)	$ 0.445
Dividend approved expected date to be paid	Sep. 16, 2024