Atlantica Sustainable Infrastructure (AY) 6-K14 Nov 24Current report (foreign)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2024
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 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 ($)	Sep. 30, 2024	Dec. 31, 2023
Non-current assets
Contracted concessional, PP&E and other intangible assets	$ 7,051,069,000	$ 7,204,267,000
Investments carried under the equity method	212,052,000	230,307,000
Derivative assets	40,052,000	56,708,000
Other financial assets	75,006,000	79,874,000
Deferred tax assets	175,597,000	160,995,000
Total non-current assets	7,553,776,000	7,732,151,000
Current assets
Inventories	38,059,000	29,870,000
Trade and other receivables	320,805,000	286,483,000
Derivative assets	2,800,000	4,989,000
Other financial assets	199,193,000	183,897,000
Cash and cash equivalents	434,559,000	448,301,000
Total current assets excluding assets held for sale	995,416,000	953,540,000
Assets held for sale	41,242,000	28,642,000
Total current assets	1,036,658,000	982,182,000
Total assets	8,590,434,000	8,714,333,000
Equity attributable to the Company
Share capital	11,617,028	11,615,905
Share premium	536,594,000	736,594,000
Capital reserves	903,143,000	858,220,000
Other reserves	299,831,000	308,002,000
Accumulated currency translation differences	(142,834,000)	(139,434,000)
Accumulated deficit	(315,953,000)	(351,521,000)
Non-controlling interest	152,393,000	165,332,000
Total equity	1,444,791,000	1,588,809,000
Non-current liabilities
Long-term corporate debt	1,002,727,000	1,050,816,000
Long-term project debt	3,852,892,000	3,931,873,000
Grants and other liabilities	1,129,241,000	1,233,808,000
Derivative liabilities	32,697,000	29,957,000
Deferred tax liabilities	299,075,000	271,288,000
Total non-current liabilities	6,316,632,000	6,517,742,000
Current liabilities
Short-term corporate debt	201,889,000	34,022,000
Short-term project debt	395,451,000	387,387,000
Trade payables and other current liabilities	140,702,000	141,713,000
Income and other tax payables	37,246,000	44,660,000
Total current liabilities excluding liabilities directly associated with the assets held for sale	775,288,000	607,782,000
Liabilities directly associated with the assets held for sale	53,723,000	0
Total current liabilities	829,011,000	607,782,000
Total equity and liabilities	$ 8,590,434,000	$ 8,714,333,000

Consolidated condensed statem_2

Consolidated condensed statements of profit or loss - USD ($) shares in Thousands, $ in Thousands		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Consolidated condensed statements of profit or loss [Abstract]
Revenue		$ 918,744	$ 858,583
Other operating income		91,616	57,402
Employee benefit expenses		(85,174)	(76,051)
Depreciation, amortization, and impairment charges		(325,578)	(310,502)
Other operating expenses		(291,943)	(237,930)
Operating profit		307,665	291,502
Financial income		16,320	17,414
Financial expenses		(245,011)	(243,083)
Net exchange differences		(5,700)	(244)
Other financial expense, net		(20,319)	(12,011)
Financial expense, net		(254,710)	(237,924)
Share of profit of entities carried under the equity method		15,122	6,905
Profit before income tax		68,077	60,483
Income tax		(28,919)	(11,587)
Profit for the period		39,158	48,896
Profit attributable to non-controlling interest		(6,482)	(2,846)
Profit for the period attributable to the Company		$ 32,676	$ 46,050
Weighted average number of ordinary shares outstanding - basic (in shares)		116,161	116,149
Weighted average number of ordinary shares outstanding - diluted (in shares)		119,971	119,717
Basic earnings per share (in dollars per share)		$ 0.28	$ 0.4
Diluted earnings per share (in dollars per share)	[1],[2]	$ 0.28	$ 0.4

[1] 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 nine-month periods ended September 30, 2024, and 2023, as they have an antidilutive effect

Consolidated condensed statem_3

Consolidated condensed statements of comprehensive income - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Consolidated condensed statements of comprehensive income [Abstract]
Profit for the period	$ 39,158	$ 48,896
Items that may be subject to transfer to profit or loss statement in subsequent periods
Change in fair value of cash flow hedges	6,242	39,853
Currency translation differences	(1,766)	2,597
Tax effect	(2,109)	(12,972)
Net income recognized directly in equity	2,367	29,478
Cash flow hedges	(19,603)	(17,991)
Tax effect	4,901	4,498
Transfers to profit or loss statement	(14,702)	(13,493)
Other comprehensive income	(12,335)	15,985
Total comprehensive income for the period	26,823	64,881
Total comprehensive income attributable to non-controlling interest	(5,718)	(2,416)
Total comprehensive income attributable to the Company	$ 21,105	$ 62,465

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 nine -month period after taxes	48,896	46,050	0	0	0	0	0	46,050	2,846
Change in fair value of cash flow hedges net of transfer to profit or loss statement	21,862	20,461	0	0	0	20,461	0	0	1,401
Currency translation differences	2,597	4,500	0	0	0	0	4,500	0	(1,903)
Tax effect	(8,474)	(8,546)	0	0	0	(8,546)	0	0	72
Other comprehensive income	15,985	16,415	0	0	0	11,915	4,500	0	(430)
Total comprehensive income for the period	64,881	62,465	0	0	0	11,915	4,500	46,050	2,416
Divestments	(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	1,948	1,948	10	0	0	0	0	1,938	0
Capital contribution	19,492	25	0	0	25	0	0	0	19,467
Distributions	(179,738)	(155,065)	0	0	(155,065)	0	0	0	(24,673)
Balance, end of period at Sep. 30, 2023	1,692,813	1,509,244	11,616	736,594	909,911	357,482	(156,807)	(349,552)	183,569
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 nine -month period after taxes	39,158	32,676	0	0	0	0	0	32,676	6,482
Change in fair value of cash flow hedges net of transfer to profit or loss statement	(13,361)	(10,905)	0	0	0	(10,905)	0	0	(2,456)
Currency translation differences	(1,766)	(3,400)	0	0	0	0	(3,400)	0	1,634
Tax effect	2,792	2,734	0	0	0	2,734	0	0	58
Other comprehensive income	(12,335)	(11,571)	0	0	0	(8,171)	(3,400)	0	(764)
Total comprehensive income for the period	26,823	21,105	0	0	0	(8,171)	(3,400)	32,676	5,718
Reduction of share premium	0	0	0	(200,000)	200,000	0	0	0	0
Share-based compensation	2,893	2,893	1	0	0	0	0	2,892	0
Capital contribution	1,200	0	0	0	0	0	0	0	1,200
Distributions	(174,934)	(155,077)	0	0	(155,077)	0	0	0	(19,857)
Balance, end of period at Sep. 30, 2024	$ 1,444,791	$ 1,292,398	$ 11,617	$ 536,594	$ 903,143	$ 299,831	$ (142,834)	$ (315,953)	$ 152,393

Consolidated condensed cash flo

Consolidated condensed cash flows statements - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Consolidated condensed cash flows statements [Abstract]
Profit for the period	$ 39,158	$ 48,896
Financial expense and non-monetary adjustments	488,080	560,976
Profit for the period adjusted by non-monetary items	527,238	609,872
Changes in working capital	(35,030)	(116,146)
Net interest and income tax paid	(180,400)	(159,904)
Net cash provided by operating activities	311,808	333,822
Business combinations and investments in entities under the equity method	(66,342)	(17,680)
Investments in operating concessional assets	(13,272)	(24,738)
Investments in assets under development or construction	(131,196)	(33,561)
Distributions from entities under the equity method	32,565	28,880
Net divestment in other non-current financial assets	42,664	22,533
Net cash used in investing activities	(135,581)	(24,566)
Proceeds from project debt	47,014	213,725
Proceeds from corporate debt	169,259	110,803
Repayment of project debt	(168,380)	(390,119)
Repayment of corporate debt	(63,890)	(83,356)
Dividends paid to Company's shareholders	(155,077)	(155,065)
Dividends paid to non-controlling interest	(22,319)	(25,759)
Non-controlling interest capital contribution	1,200	19,823
Net cash used in financing activities	(192,193)	(309,948)
Net decrease in cash and cash equivalents	(15,966)	(692)
Cash and cash equivalents at the beginning of the period	448,301	600,990
Translation differences in cash and cash equivalents	2,224	(5,682)
Cash and cash equivalents at the end of the period	$ 434,559	$ 594,616

Nature of the business

Nature of the business	9 Months Ended
Nature of the business	Sep. 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 funds managed 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 Companies Act 2006 of the United Kingdom. All regulatory approvals required in connection with the transaction (including clearance by the Committee on Foreign Investment in the United States and by the Federal Energy Regulatory Commission in the United States) have been received. The acquisition is still subject to sanction of the transaction by the High Court of Justice of England and Wales (the “Court”). As previously announced, due to the limited availability of court dates and the mutual desire of the parties to effect an orderly closing of the transaction, the parties agreed a date for the hearing of the Court to sanction the transaction on December 10, 2024. Closing is expected to take place two business days later, on December 12, 2024. In connection with the scheduling of the closing, Atlantica and Energy Capital Partners agreed on a maximum final cash dividend. Upon the completion of the acquisition, 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 September 30, 2024 in accordance with IAS 37, Provisions, Contingent Liabilities and Contingent Assets On October 23, 2024, Bidco priced its 6.375% green senior notes due in 2032 in aggregate principal amount of $745 million, and 5.625% green senior notes due 2032 in aggregate principal amount of €500 million in connection with the proposed acquisition of Atlantica. 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 into operation in December 2023 and Honda 2 entered into operation in July 2024. In July 2022 the Company closed a 17-year transmission service agreement denominated in U.S. dollars that allowed to build a substation and a 2.4-miles transmission line connected to ATN transmission line serving a new mine in Peru (ATN Expansion 3). The substation reached commercial operation in August 2024. Atlantica´s investment has been approximately $12 million. The following table provides an overview of the main operating assets the Company owned or had an interest in as of September 30, 2024: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (18) 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 17 Elkhorn Valley (16) Renewable (Wind) 49% Oregon (USA) USD 101 MW BBB/Baa1/-- 2007 3 Prairie Star (16) Renewable (Wind) 49% Minnesota (USA) USD 101 MW --/A3/A- 2007 3 Twin Groves II (16) Renewable (Wind) 49% Illinois (USA) USD 198 MW BBB+/Baa1/-- 2008 1 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 6 Chile PV 3 Renewable (Solar) 35% (1) Chile USD 73 MW Not rated 2014 10 Chile PMGD Renewable (Solar) 49% Chile USD 9 MW (17) A/A2/A- 2024 10 La Sierpe Renewable (Solar) 100% Colombia COP 20 MW Not rated 2021 11 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 6 Honda 2 Renewable (Solar) 50% Colombia COP 10 MW BBB-/-/BBB 2024 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 11 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB-/Baa1/BBB 2012 8 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 12/12 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 11 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 8 UK Wind 2 Renewable (Wind) 100% United Kingdom GBP 8 MW AA/Aa3/AA- 2003 3 Kaxu Renewable (Solar) 51% (5) South Africa Rand 100 MW BB-/Ba2/BB- (13) 2015 10 Calgary Efficient natural gas &heat 100% Canada CAD 55 MWt ~60% AA- or higher (14) 2010 11 ACT Efficient natural gas & heat 100% Mexico USD 300 MW BBB/B3/B+ 2013 9 ATN (15) Transmission line 100% Peru USD 381 miles BBB-/Baa1/BBB 2011 16 ATS Transmission line 100% Peru USD 569 miles BBB-/Baa1/BBB 2014 19 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 10/10 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 47 Skikda Water 34.20% (6) Algeria USD 3.5 M ft3/day Not rated 2009 9 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 & 3. (16) Part of Vento II Portfolio (17) 9 MW of the 80 MW portfolio of Chile PMGD were already in operation as of September 30, 2024. (18) As of September 30, 2024. (*) Commercial Operation Date Additionally, Atlantica as of September 30, 2024, 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 71 MW 2024-2025 33 (4) Regulated Chile PV 3 Expansion Battery storage Chile 142 MWh 2024 14-15 Emoac 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 - Caparacena Solar PV Spain 22 MW 2026 10-12 Electricity Distribution Company (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. (4) Corresponds to Atlantica’s expected investment for the total 80 MW Chile PMGD portfolio. 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. In May 2024, Atlantica entered into a 10-year PPA for Caparacena, which is a 27.5 MWDC/22 MWAC project in Spain. Investment is expected to be between $10 million and $12 million, with COD expected in early 2026. Chile PV 2 event of default

Basis of preparation

Basis of preparation	9 Months Ended
Basis of preparation	Sep. 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 nine-month period ended September 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 November 14, 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 September 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	9 Months Ended
Financial risk management	Sep. 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	9 Months Ended
Financial information by segment	Sep. 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 assets are located: North America, South America and EMEA. In addition, based on the type of business, as of September 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 nine-month period ended September 30, 2024, Atlantica had four customers with revenues representing more than 10% of total revenue, three in the renewable energy and one in the efficient natural gas and heat business sector. In the nine-month period ended September 30, 2023, Atlantica had three customers with revenues representing more than 10% of total revenue, in the renewable energy business sector. a) The following tables show Revenue and Adjusted EBITDA by operating segment and business sector for the nine-month periods ended , and : Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Geography 2024 2023 2024 2023 North America 372,143 338,745 279,708 260,684 South America 140,779 140,269 108,406 112,049 EMEA 405,822 379,569 269,427 254,548 Total 918,744 858,583 657,541 627,281 Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sectors 2024 2023 2024 2023 Renewable energy 675,657 640,117 476,872 460,442 Efficient natural gas & heat 107,344 84,974 79,515 66,526 Transmission lines 92,732 91,825 74,652 73,256 Water 43,011 41,667 26,502 27,057 Total 918,744 858,583 657,541 627,281 The reconciliation of segment Adjusted EBITDA with the profit attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2024 2023 Profit attributable to the Company 32,676 46,050 Profit attributable to non-controlling interest 6,482 2,846 Income tax 28,919 11,587 Financial expense, net 254,710 237,924 Depreciation, amortization, and impairment charges 325,578 310,502 Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership) 9,176 18,372 Total segment Adjusted EBITDA 657,541 627,281 b) The assets and liabilities by operating segment and business sector as of September 30, 2024, and December 31, 2023 are as follows: Assets and liabilities by geography as of September 30, 2024: North America South America EMEA Balance as of September 30, 2024 ($ in thousands) Assets allocated Contracted concessional, PP&E and other intangible assets 3,014,170 1,129,109 2,907,790 7,051,069 Investments carried under the equity method 162,142 5,154 44,756 212,052 Other current financial assets 122,562 32,941 46,490 201,993 Cash and cash equivalents (project companies) 177,961 98,883 138,092 414,936 Assets held for sale 2,000 39,242 - 41,242 Subtotal allocated 3,478,835 1,305,329 3,137,128 7,921,292 Unallocated assets Other non-current assets 290,655 Other current assets (including cash and cash equivalents at holding company level) 378,487 Subtotal unallocated 669,142 Total assets 8,590,434 North America South America EMEA Balance as of September 30, 2024 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,602,854 743,538 1,901,951 4,248,343 Grants and other liabilities 908,210 34,333 186,698 1,129,241 Liabilities directly associated with the assets held for sale - 53,723 - 53,723 Subtotal allocated 2,511,064 831,594 2,088,649 5,431,307 Unallocated liabilities Long-term and short-term corporate debt 1,204,616 Other non-current liabilities 331,772 Other current liabilities 177,948 Subtotal unallocated 1,714,336 Total liabilities 7,145,643 Equity unallocated 1,444,791 Total liabilities and equity unallocated 3,159,127 Total liabilities and equity 8,590,434 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 September 30, 2024: Renewable energy Efficient natural gas & heat Transmission lines Water Balance as of September 30, 2024 ($ in thousands) Assets allocated Contracted concessional assets, PP&E and other intangible assets 5,681,520 430,289 768,013 171,247 7,051,069 Investments carried under the equity method 171,246 - - 40,806 212,052 Other current financial assets 5,033 121,997 31,064 43,899 201,993 Cash and cash equivalents (project companies) 304,718 31,022 65,650 13,546 414,936 Assets held for sale 41,242 - - - 41,242 Subtotal allocated 6,203,759 583,308 864,727 269,498 7,921,292 Unallocated assets Other non-current assets 290,655 Other current assets (including cash and cash equivalents at holding company level) 378,487 Subtotal unallocated 669,142 Total assets 8,590,434 Renewable energy Efficient natural gas & Heat Transmission lines Water Balance as of September 30, 2024 Liabilities allocated Long-term and short-term project debt 3,250,365 374,393 555,282 68,303 4,248,343 Grants and other liabilities 1,080,095 33,632 12,925 2,589 1,129,241 Liabilities directly associated with the assets held for sale 53,723 - - - 53,723 Subtotal allocated 4,384,183 408,025 568,207 70,892 5,431,307 Unallocated liabilities Long-term and short-term corporate debt 1,204,616 Other non-current liabilities 331,772 Other current liabilities 177,948 Subtotal unallocated 1,714,336 Total liabilities 7,145,643 Equity unallocated 1,444,791 Total liabilities and equity unallocated 3,159,127 Total liabilities and equity 8,590,434 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 nine-month periods ended September 30, 2024 and 2023 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2024 2023 ($ in thousands) North America (100,022 ) (103,001 ) South America (60,449 ) (46,278 ) EMEA (165,107 ) (161,223 ) Total (325,578 ) (310,502 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2024 2023 ($ in thousands) Renewable energy (306,923 ) (286,611 ) Efficient natural gas & heat 3,759 (2,196 ) Transmission lines (23,107 ) (22,033 ) Water 693 338 Total (325,578 ) (310,502 )

Business combinations

Business combinations	9 Months Ended
Business combinations	Sep. 30, 2024
Business combinations [Abstract]
Business combinations	Note 5. – Business combinations For the nine-month period ended September 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 nine-month period ended September 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 September 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 September 30, 2024. The measurement period will not exceed one year from the acquisition date. The amount of revenue contributed by the acquisitions during the nine-month period September 30, 2024 to the Consolidated Condensed Interim Financial Statements of the Company is $5.0 million, and the amount of loss after tax is $0.1 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 loss after tax of $0.3 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	9 Months Ended
Contracted concessional, PP&E and other intangible assets	Sep. 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 September 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 744,964 2,577 9,039,873 220,349 143,929 1,030,549 11,182,241 Amortization and impairment (50,011 ) - (3,793,192 ) (48,674 ) - (239,295 ) (4,131,172 ) Total as of September 30, 2024 694,953 2,577 5,246,681 171,675 143,929 791,254 7,051,069 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 nine-month period ended September 30, 2024 and 2023. The impairment provision based on the expected credit losses on contracted concessional financial assets decreased by $6 million in the nine-month period ended September 30, 2024 (decrease of $1 million in the nine-month period ended September 30, 2023), primarily in ACT.

Investments carried under the e

Investments carried under the equity method	9 Months Ended
Investments carried under the equity method	Sep. 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 September 30, 2024, and December 31, 2023: Balance as of September 30, 2024 Balance as of December 31, 2023 ($ in thousands) 2 007 Vento II, LLC 162,141 175,351 Myah Bahr Honaine, S.P.A. 40,806 40,635 Akuo Atlantica PMGD Holding S.P.A. - 4,409 Colombian portfolio of renewable energy entities 3,258 4,754 Windlectric Inc - 1,910 Ecorer S.A.C 1,897 - SailH2 Ingeniería, S.L. 1,390 653 Pectonex, R.F. Proprietary Limited 1,278 1,337 Evacuación Valdecaballeros, S.L. 831 807 Fontanil Solar, S.L.U. 229 229 Murum Solar, S.L.U. 222 222 Total 212,052 230,307 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.Considering the delays in the execution of the project and construction costs overruns, the Company has identified an impairment triggering event of the investment made by the Company both through equity and preferred equity (loan). As a result, an impairment test has been performed which resulted in the recording of an impairment loss of $11.4 million as of September 30, 2024. The impairment has been recorded within the line “Depreciation, amortization and impairment charges” of the consolidated condensed statement of profit or loss, decreasing the amount of the investment carried under the equity method and the non-current receivables with Akuo (Note 12), for an amount of $5.3 million and $6.1 million, respectively. 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”). As of September 30, 2024, AYES Canada is classified as held for sale in these Consolidated Condensed Financial Statements (Note 8). Ecorer S.A.C. is the holding company of a portfolio of renewable energy projects in Peru, which are currently under development, 50% owned by Atlantica with joint control. The increase in the investment carried under the equity method results from the conversion to equity interests of a portion of the shareholder loan granted by Atlantica in September 2024 (Note 12). The decrease in investments carried under the equity method as of September 30, 2024 is primarily due to the impairment of the investment in Akuo indicated above and to the decrease in the investment in Vento II as a result of the distributions received from this asset by the Company for $17.9 million, partially offset by the share of profit in Vento II for the nine-month period ended September 30, 2024 for $4.7 million.

Assets held for sale

Assets held for sale	9 Months Ended
Assets held for sale	Sep. 30, 2024
Assets held for sale [Abstract]
Assets held for sale	Note 8. - Assets held for sale Monterrey 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 $12.0 million, has been registered as an operating income in these Consolidated Condensed Interim Financial Statements. Atlantica received $41.2 million of proceeds net of transaction costs in 2024 and there is an earn-out mechanism that could result in additional proceeds for Atlantica of up to approximately $7 million between 2026 and 2028. Chile PV 1 On August 29, 2024, Atlantica and its financial partners, through the renewable platform in Chile, signed with the lenders of Chile PV 1, a binding sale´s agreement that enables the lenders to process the sale of the plant under certain conditions. At that date, the conditions to classify Chile PV 1 as a disposal group held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations were met. As a consequence, assets and liabilities of Chile PV 1 are reclassified as held for sale at their carrying amount in these Consolidated Condensed Interim Financial Statements as of September 30, 2024. Simultaneously, a restructuring of the financing agreement has been signed, which eliminates any debt service payment requirement during the sale´s process period and therefore waives the event of default of the debt for Chile PV 1 (Note 16). AYES Canada On September 9, 2024, the Company signed an agreement with Algonquin to sell 100% of its shares in AYES Canada, the holding company of Windlectric Inc. (Note 7), for net proceeds of $2.0 million. As a result, the conditions to classify AYES Canada as held for sale were met from that date. The receivable for the net proceeds is classified as held for sale in these Consolidated Condensed Interim Financial Statements as of September 30, 2024. The Company recorded a loss of $0.2 million as an operating expense in these Consolidated Condensed Interim Financial Statements accounting for the difference between the net proceeds amount and the carrying amount of the assets contributed by AYES Canada at the date the sale ´s agreement was signed. Closing occurred and the Company received net proceeds in October 2024. The amounts of Assets held for sale as of September 30, 2024 are as follows: Chile PV 1 AYES Canada Total ($ in thousands) Property , plant and equipment under IAS 16 37,437 37,437 Intangible assets under IAS 38 344 344 Intangible assets under IFRS 16 129 129 Cash & cash equivalents 339 339 Other current assets 993 2,000 2,993 Total assets classified held for sale 39,242 2,000 41,242 Project debt 49,433 49,433 Lease liabilities 125 125 Other current and non-current liabilities 4,165 4,165 Total liabilities directly associated with the assets held for sale 53,723 - 53,723

Financial assets

Financial assets	9 Months Ended
Financial assets	Sep. 30, 2024
Financial assets [Abstract]
Financial assets	Note 9. - Financial assets The detail of non-current and current financial assets as of September 30, 2024, and December 31, 2023, is as follows: Balance as of September 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) 40,052 56,708 Other receivable accounts at amortized cost 63,287 68,155 Total non-current financial assets 115,058 136,582 Contracted concessional financial assets 196,419 177,407 Derivative assets (Note 10) 2,800 4,989 Other receivable accounts at amortized cost 2,774 6,490 Total current financial assets 201,993 188,886 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	9 Months Ended
Derivative financial instruments	Sep. 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 September 30, 2024, and December 31, 2023, are as follows: Balance as of September 30, 2024 Balance as of December 31, 2023 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 41,857 32,697 60,102 29,163 Foreign exchange derivatives instruments 995 - 1,595 - Notes conversion option (Note 15) - - - 794 Total 42,852 32,697 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 $19.6 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 September 30, 2024, and December 31, 2023, amount to a profit of $299.8 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	9 Months Ended
Fair value of financial instruments	Sep. 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 September 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	9 Months Ended
Related parties	Sep. 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 September 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 - - - - 2023 5,817 - - - Arroyo Netherland II B.V (Note 8) 2024 - - - - 2023 18,448 - - - Akuo Atlantica PMGD Holding S.P.A 2024 137 12,876 - - 2023 - 16,677 - - Colombian assets portfolio 2024 463 16,028 59 - 2023 - 13,578 34 - Ecorer S.A.C. 2024 - 1,357 - - 2023 - 3,043 - - Other 2024 14 183 - - 2023 21 148 - - Non controlling interest: Algonquin Power Co. 2024 104 - - - 2023 - - 5,683 - JGC Corporation 2024 - - - 3,954 2023 - - - 4,612 Algerian Energy Company, SPA 2024 - - 22 - 2023 - - - - Other 2024 40 - 1,575 40 2023 - - 2,314 27 Other related parties: Atlantica´s partner in Colombia 2024 642 - - - 2023 918 - - - Total 2024 1,400 30,444 1,656 3,994 2023 25,204 33,446 8,031 4,639 Current receivables with Amherst Island Partnership as of December 31, 2023 included a dividend to be collected by AYES Canada for $5.8 million. 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 primarily include a loan that accrues a fixed interest of 8.75% with Akuo Atlantica PMGD Holding S.P.A which has been partially impaired as of September 2024 for $6.1 million (Note 7) and a loan with the Colombian portfolio of renewable energy entities in which the Company has a 50% equity interest, which accrues a fixed interest of 8%. Current payables as of December 31, 2023 primarily included the dividend to be paid by AYES Canada to Algonquin Power Co. and by Skikda and Tenes to Algerian Energy Company, SPA. Non-current payables with JGC Corporation include a subordinated debt with Solacor 1 and Solacor 2 that accrues an interest of Euribor plus 2.5% and with maturity date in 2037. Current receivables with the partner of the Company in Colombia include Atlantica´s pending purchase price payment to be received for the partial sale of its investment in the Colombian portfolio of renewable energy entities. The profit and loss impact of transactions carried out by entities included in these Consolidated Condensed Interim Financial Statements with related parties, for the nine-month periods ended September 30, 2024 and 2023 has been as follows: Financial income Financial expense Operating income Operating Expense Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2024 606 - - - 2023 1,346 - - - Akuo Atlantica PMGD Holding 2024 1,045 - 117 (6,105 ) 2023 403 - 263 - Colombian assets portfolio 2024 274 - 14 (28 ) 2023 295 - - - Other 2024 - - 7 (134 ) 2023 - - 7 (158 ) Non controlling interest: Other 2024 - (421 ) - - 2023 - (432 ) - - Total 2024 1,925 (421 ) 138 (6,267 ) 2023 2,044 (432 ) 270 (158 )

Trade and other receivables

Trade and other receivables	9 Months Ended
Trade and other receivables	Sep. 30, 2024
Trade and other receivables [Abstract]
Trade and other receivables	Note 13. - Trade and other receivables Trade and other receivables as of September 30, 2024, and December 31, 2023, consist of the following: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade receivables 242,158 213,345 Tax receivables 49,519 37,134 Prepayments 25,496 12,717 Other accounts receivable 3,632 23,287 Total 320,805 286,483 As of September 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	9 Months Ended
Equity	Sep. 30, 2024
Equity [Abstract]
Equity	Note 14. - Equity As of September 30, 2024 Algonquin owns 42.2% of the shares of the Company and is its largest shareholder as of September 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 nine-month period ended September 30, 2024 September 30, 2023 Atlantica´s reserves as of September 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, 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. On July 31, 2024, the Board of Directors declared a dividend of $0.445 per share corresponding to the second quarter of 2024. The dividend was paid on September 16, 2024, for a total amount of $51.7 million. In addition, the Company declared dividends to non-controlling interests in the nine-month period ended September 30 the nine-month period ended September 30, 2023 In 2024, Chile PV 3 received an additional capital contribution of $1.2 million ($19.5 million in in the nine-month period ended September 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 September 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	9 Months Ended
Corporate debt	Sep. 30, 2024
Corporate debt [Abstract]
Corporate debt	Note 15. - Corporate debt The breakdown of corporate debt as of September 30, 2024, and December 31, 2023, is as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 1,002,727 1,050,816 Current 201,889 34,022 Total Corporate Debt 1,204,616 1,084,838 On July 20, 2017, the Company signed a credit facility (the “2017 Credit Facility”) for up to €10.0 million ($11.1 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 ($16.7 million). On August 28, 2024, the maturity was extended to July 1, 2026. As of September 30, 2024, $8.8 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 ($56 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 September 30, 2024, the Company had €69.7 million ($77.6 million) issued and outstanding under the program at an average cost of 4.82% (€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 ($323 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 $156 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 ($5.6 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 ($5.6 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 ($7.8 million) loan on February 24, 2023, which accrues interest at a rate per year equal to 4.21%. The maturity date is February 24, 2028. The repayment schedule for the corporate debt as of September 30, 2024, is as follows: Remainder of 2024 Between January and September 2025 Between October and December 2025 2026 2027 2028 Total ($ in thousands) 2017 Credit Facility 14 - - 8,748 - - 8,762 Revolving Credit Facility 797 - 114,718 - - - 115,515 Commercial Paper 45,551 32,076 - - - - 77,627 2020 Green Private Placement 176 - - 321,896 - - 322,072 Note Issuance Facility 2020 - - - - 154,068 - 154,068 Green Exchangeable Notes - 113,346 - - - - 113,346 Green Senior Notes 5,088 - - - - 396,643 401,731 Other bank loans 1,868 2,973 1,842 2,308 1,657 847 11,495 Total 53,494 148,395 116,560 332,952 155,725 397,490 1,204,616 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 Note Issuance Facility 2020 - - - 152,356 - 152,356 Green Exchangeable Notes 2,108 110,020 - - - 112,128 Green Senior Notes 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 The corporate debt agreements of the Company contain customary change of control provisions (as such term is defined in each of those agreements) or similar provisions, which may be triggered by the consummation of the Transaction Agreement (Note 1). Under the Revolving Credit Facility, a change of control, including the consummation of the Transaction Agreement, without required lenders’ consent would trigger an event of default. In the other corporate debt agreements or securities, a change of control, including the consummation of the Transaction Agreement, without the consent of the relevant required holders would trigger the obligation to make an offer to purchase the respective notes at (i) 100% of the principal amount in the case of the 2020 Green Private Placement and Green Exchangeable Notes and at (ii) 101% of the principal amount in the case of the Note Issuance Facility 2020 and the Green Senior Notes. In the case of the Green Senior Notes, such prepayment obligation would be triggered only if there is a credit rating downgrade by any of the agencies then rating the relevant notes. Subject to the conditions set forth therein, under the Transaction Agreement, Atlantica has agreed to use commercially reasonable efforts in obtaining customary payoff letters, lien terminations and instruments of discharge necessary, or provide redemption notices, as the case may be, to be delivered at the closing of the transaction to allow for the payoff, discharge or termination in full as of the closing of the transaction of certain payoff indebtedness, including the Revolving Credit Facility, the 2020 Green Private Placement and the Note Issuance Facility 2020. The Company does not intend to prepay the Green Senior Notes at the closing of the transaction.

Project debt

Project debt	9 Months Ended
Project debt	Sep. 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 $183 million as of September 30, 2024 ($177 million as of December 31, 2023). The breakdown of project debt for both non-current and current liabilities as of September 30, 2024, and December 31, 2023, is as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 3,852,892 3,931,873 Current 395,451 387,387 Total Project debt 4,248,343 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. In September 2024, PS10, PS20 and Caparacena entered into a financing agreement for the three assets. PS10 and PS20 disposed of €38.7 million and Caparacena will gradually make disposals of the loan up to €6.3 million as the construction of the asset advances. Due to low electricity prices in Chile, the project debts of Chile PV 1 and PV 2 , w Chile PV 1 default was waived as part of a restructuring of the debt that was signed on August 29, 2024 (Note 8), but the debt of PV 2 is still under an event of default as of September 30, 2024. The repayment schedule for project debt in accordance with the financing arrangements as of September 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 September 2025 Between October December 2025 2026 2027 2028 Subsequent years Total ($ in thousands) 53,484 147,684 175,620 155,012 358,009 506,734 471,021 2,380,779 4,248,343 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	9 Months Ended
Grants and other liabilities	Sep. 30, 2024
Grants and other liabilities [Abstract]
Grants and other liabilities	Note 17. - Grants and other liabilities Grants and other liabilities as of September 30, 2024 and December 31, 2023 are as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Grants 809,066 852,854 Other liabilities and provisions 320,175 380,954 Dismantling provision 161,232 155,279 Lease liabilities 83,495 82,366 Accruals on Spanish market prices differences 27,605 98,820 Others 47,843 44,489 Grants and other non-current liabilities 1,129,241 1,233,808 As of September 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 $554 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 $253 million as of September 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 $43.6 million and $43.8 million for the nine-month periods ended September 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 $16.1 million as of September 30, 2024 and $12.5 million as of December 31, 2023 (Note 18).

Trade payables and other curren

Trade payables and other current liabilities	9 Months Ended
Trade payables and other current liabilities	Sep. 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 September 30, 2024, and December 31, 2023, are as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade accounts payable 77,023 77,266 Accruals on Spanish market prices differences (Note 17) 16,078 12,475 Down payments from clients and other deferred income 14,625 16,905 Other accounts payable 32,976 35,067 Total 140,702 141,713 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	9 Months Ended
Other operating income and expenses	Sep. 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 nine-month periods ended September 30, 2024, and 2023: Other operating income For the nine-month period ended September 30, 2024 2023 ($ in thousands) Grants (Note 17) 43,810 44,072 Gain on the sale of Atlantica´s equity interest in Monterrey (Note 8) 11,989 - Gain on the sale of part of Atlantica´s interest in the Colombian portfolio - 4,550 Insurance proceeds and other 16,767 8,780 Income from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 19,050 - Total 91,616 57,402 Other operating expenses For the nine-month period ended September 30, 2024 2023 ($ in thousands) Raw materials and consumables used (18,728 ) (17,239 ) Leases and fees (10,904 ) (9,792 ) Operation and maintenance (119,383 ) (95,558 ) Independent professional services (27,450 ) (31,343 ) Supplies (25,405 ) (28,178 ) Insurance (31,600 ) (31,052 ) Levies and duties (23,667 ) (11,490 ) Construction costs from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 (19,050 ) - Other expenses (15,756 ) (13,278 ) Total (291,943 ) (237,930 ) Insurance proceeds and other includes in the nine-month period ended September 30, 2024, $8.5 million of insurance income Income and costs from construction services correspond to the projects ATN Expansion 3, which reached commercial operation in August 2024, and ATS Expansion 1, which is 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	9 Months Ended
Financial expense, net	Sep. 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 nine-month periods ended September 30, 2024 and 2023: For the nine-month period ended September 30, 2024 2023 Financial income ($ in thousands) Interest income on deposits and current accounts 14,257 15,099 Interest income from loans and credits 1,923 2,046 Interest rates gains on derivatives: cash flow hedges 140 269 Total 16,320 17,414 For the nine-month period ended September 30, 2024 2023 Financial expense ($ in thousands) Interest on loans and notes (264,263 ) (260,868 ) Interest rates gains on derivatives: cash flow hedges 19,252 17,785 Total (245,011 ) (243,083 ) 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 statement of 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 nine-month periods ended September 30, 2024, and 2023: For the nine-month period ended September 30, 2024 2023 ($ in thousands) Other financial income 1,836 7,836 Other financial losses (22,155 ) (19,847 ) Total (20,319 ) (12,011 ) Other financial income in the nine-month period ended September 30, 2024 include $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 ($3.8 million of income in the nine-month period ended September 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	9 Months Ended
Income Tax	Sep. 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 nine-month period ended September 30, 2024, income tax amounted to a $28,919 thousand expense with respect to a profit before income tax of $68,077 thousand. In the nine-month period ended September 30, 2023, income tax amounted to a $11,587 thousand expense with respect to a profit before income tax of $60,483 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 $13.7 million deferred tax income in the nine-month period ended September 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	9 Months Ended
Earnings per share	Sep. 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 nine-month period ended September 30, 2024 have been calculated considering the potential issuance of shares for the nine-month period ended September 30, 2023) on the settlement of the Green Exchangeable Notes (Note 15) and the potential issuance of 559,878 shares (217,418 shares for the nine-month period ended September 30, 2023) under the long-term incentive plans granted to employees Item For the nine-month period ended September 30, 2024 2023 ($ in thousands) Profit attributable to Atlantica 32,676 46,050 Average number of ordinary shares outstanding (thousands) - basic 116,161 116,149 Average number of ordinary shares outstanding (thousands) - diluted 119,971 119,717 Earnings per share for the period (U.S. dollar per share) - basic 0.28 0.40 Earnings per share for the period (U.S. dollar per share) - diluted () 0.28 0.40 () 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 nine-month periods ended September 30, 2024, and 2023, as they have an antidilutive effect

Subsequent events

Subsequent events	9 Months Ended
Subsequent events	Sep. 30, 2024
Subsequent events [Abstract]
Subsequent events	Note 23. - Subsequent events On November 14, 2024, the Board of Directors of Atlantica approved a dividend of $0.2225 per share. This dividend is expected to be paid on December 12, 2024, to shareholders of record as of November 29, 2024.

Basis of preparation (Policies)

Basis of preparation (Policies)	9 Months Ended
Basis of preparation (Policies)	Sep. 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 nine-month period ended September 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 November 14, 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 September 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)	9 Months Ended
Fair value of financial instruments (Policies)	Sep. 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 September 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)	9 Months Ended
Nature of the business (Tables)	Sep. 30, 2024
Nature of the business [Abstract]
Overview of main operating assets	The following table provides an overview of the main operating assets the Company owned or had an interest in as of September 30, 2024: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (18) 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 17 Elkhorn Valley (16) Renewable (Wind) 49% Oregon (USA) USD 101 MW BBB/Baa1/-- 2007 3 Prairie Star (16) Renewable (Wind) 49% Minnesota (USA) USD 101 MW --/A3/A- 2007 3 Twin Groves II (16) Renewable (Wind) 49% Illinois (USA) USD 198 MW BBB+/Baa1/-- 2008 1 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 6 Chile PV 3 Renewable (Solar) 35% (1) Chile USD 73 MW Not rated 2014 10 Chile PMGD Renewable (Solar) 49% Chile USD 9 MW (17) A/A2/A- 2024 10 La Sierpe Renewable (Solar) 100% Colombia COP 20 MW Not rated 2021 11 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 6 Honda 2 Renewable (Solar) 50% Colombia COP 10 MW BBB-/-/BBB 2024 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 11 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB-/Baa1/BBB 2012 8 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 12/12 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 11 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 8 UK Wind 2 Renewable (Wind) 100% United Kingdom GBP 8 MW AA/Aa3/AA- 2003 3 Kaxu Renewable (Solar) 51% (5) South Africa Rand 100 MW BB-/Ba2/BB- (13) 2015 10 Calgary Efficient natural gas &heat 100% Canada CAD 55 MWt ~60% AA- or higher (14) 2010 11 ACT Efficient natural gas & heat 100% Mexico USD 300 MW BBB/B3/B+ 2013 9 ATN (15) Transmission line 100% Peru USD 381 miles BBB-/Baa1/BBB 2011 16 ATS Transmission line 100% Peru USD 569 miles BBB-/Baa1/BBB 2014 19 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 10/10 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 47 Skikda Water 34.20% (6) Algeria USD 3.5 M ft3/day Not rated 2009 9 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 & 3. (16) Part of Vento II Portfolio (17) 9 MW of the 80 MW portfolio of Chile PMGD were already in operation as of September 30, 2024. (18) As of September 30, 2024. (*) Commercial Operation Date
Assets under construction or ready to start construction	Additionally, Atlantica as of September 30, 2024, 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 71 MW 2024-2025 33 (4) Regulated Chile PV 3 Expansion Battery storage Chile 142 MWh 2024 14-15 Emoac 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 - Caparacena Solar PV Spain 22 MW 2026 10-12 Electricity Distribution Company (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. (4) Corresponds to Atlantica’s expected investment for the total 80 MW Chile PMGD portfolio.

Financial information by segm_2

Financial information by segment (Tables)	9 Months Ended
Financial information by segment (Tables)	Sep. 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 nine-month periods ended , and : Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Geography 2024 2023 2024 2023 North America 372,143 338,745 279,708 260,684 South America 140,779 140,269 108,406 112,049 EMEA 405,822 379,569 269,427 254,548 Total 918,744 858,583 657,541 627,281 Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sectors 2024 2023 2024 2023 Renewable energy 675,657 640,117 476,872 460,442 Efficient natural gas & heat 107,344 84,974 79,515 66,526 Transmission lines 92,732 91,825 74,652 73,256 Water 43,011 41,667 26,502 27,057 Total 918,744 858,583 657,541 627,281 The reconciliation of segment Adjusted EBITDA with the profit attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2024 2023 Profit attributable to the Company 32,676 46,050 Profit attributable to non-controlling interest 6,482 2,846 Income tax 28,919 11,587 Financial expense, net 254,710 237,924 Depreciation, amortization, and impairment charges 325,578 310,502 Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership) 9,176 18,372 Total segment Adjusted EBITDA 657,541 627,281
Assets and liabilities by geography	b) The assets and liabilities by operating segment and business sector as of September 30, 2024, and December 31, 2023 are as follows: Assets and liabilities by geography as of September 30, 2024: North America South America EMEA Balance as of September 30, 2024 ($ in thousands) Assets allocated Contracted concessional, PP&E and other intangible assets 3,014,170 1,129,109 2,907,790 7,051,069 Investments carried under the equity method 162,142 5,154 44,756 212,052 Other current financial assets 122,562 32,941 46,490 201,993 Cash and cash equivalents (project companies) 177,961 98,883 138,092 414,936 Assets held for sale 2,000 39,242 - 41,242 Subtotal allocated 3,478,835 1,305,329 3,137,128 7,921,292 Unallocated assets Other non-current assets 290,655 Other current assets (including cash and cash equivalents at holding company level) 378,487 Subtotal unallocated 669,142 Total assets 8,590,434 North America South America EMEA Balance as of September 30, 2024 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,602,854 743,538 1,901,951 4,248,343 Grants and other liabilities 908,210 34,333 186,698 1,129,241 Liabilities directly associated with the assets held for sale - 53,723 - 53,723 Subtotal allocated 2,511,064 831,594 2,088,649 5,431,307 Unallocated liabilities Long-term and short-term corporate debt 1,204,616 Other non-current liabilities 331,772 Other current liabilities 177,948 Subtotal unallocated 1,714,336 Total liabilities 7,145,643 Equity unallocated 1,444,791 Total liabilities and equity unallocated 3,159,127 Total liabilities and equity 8,590,434 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 September 30, 2024: Renewable energy Efficient natural gas & heat Transmission lines Water Balance as of September 30, 2024 ($ in thousands) Assets allocated Contracted concessional assets, PP&E and other intangible assets 5,681,520 430,289 768,013 171,247 7,051,069 Investments carried under the equity method 171,246 - - 40,806 212,052 Other current financial assets 5,033 121,997 31,064 43,899 201,993 Cash and cash equivalents (project companies) 304,718 31,022 65,650 13,546 414,936 Assets held for sale 41,242 - - - 41,242 Subtotal allocated 6,203,759 583,308 864,727 269,498 7,921,292 Unallocated assets Other non-current assets 290,655 Other current assets (including cash and cash equivalents at holding company level) 378,487 Subtotal unallocated 669,142 Total assets 8,590,434 Renewable energy Efficient natural gas & Heat Transmission lines Water Balance as of September 30, 2024 Liabilities allocated Long-term and short-term project debt 3,250,365 374,393 555,282 68,303 4,248,343 Grants and other liabilities 1,080,095 33,632 12,925 2,589 1,129,241 Liabilities directly associated with the assets held for sale 53,723 - - - 53,723 Subtotal allocated 4,384,183 408,025 568,207 70,892 5,431,307 Unallocated liabilities Long-term and short-term corporate debt 1,204,616 Other non-current liabilities 331,772 Other current liabilities 177,948 Subtotal unallocated 1,714,336 Total liabilities 7,145,643 Equity unallocated 1,444,791 Total liabilities and equity unallocated 3,159,127 Total liabilities and equity 8,590,434 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 nine-month periods ended September 30, 2024 and 2023 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2024 2023 ($ in thousands) North America (100,022 ) (103,001 ) South America (60,449 ) (46,278 ) EMEA (165,107 ) (161,223 ) Total (325,578 ) (310,502 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2024 2023 ($ in thousands) Renewable energy (306,923 ) (286,611 ) Efficient natural gas & heat 3,759 (2,196 ) Transmission lines (23,107 ) (22,033 ) Water 693 338 Total (325,578 ) (310,502 )

Business combinations (Tables)

Business combinations (Tables)	9 Months Ended
Business combinations (Tables)	Sep. 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 nine-month period ended September 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)	9 Months Ended
	Sep. 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 September 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 744,964 2,577 9,039,873 220,349 143,929 1,030,549 11,182,241 Amortization and impairment (50,011 ) - (3,793,192 ) (48,674 ) - (239,295 ) (4,131,172 ) Total as of September 30, 2024 694,953 2,577 5,246,681 171,675 143,929 791,254 7,051,069 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)	9 Months Ended
Investments carried under the equity method (Tables)	Sep. 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 September 30, 2024, and December 31, 2023: Balance as of September 30, 2024 Balance as of December 31, 2023 ($ in thousands) 2 007 Vento II, LLC 162,141 175,351 Myah Bahr Honaine, S.P.A. 40,806 40,635 Akuo Atlantica PMGD Holding S.P.A. - 4,409 Colombian portfolio of renewable energy entities 3,258 4,754 Windlectric Inc - 1,910 Ecorer S.A.C 1,897 - SailH2 Ingeniería, S.L. 1,390 653 Pectonex, R.F. Proprietary Limited 1,278 1,337 Evacuación Valdecaballeros, S.L. 831 807 Fontanil Solar, S.L.U. 229 229 Murum Solar, S.L.U. 222 222 Total 212,052 230,307

Assets held for sale (Tables)

Assets held for sale (Tables)	9 Months Ended
Assets held for sale (Tables)	Sep. 30, 2024
Assets held for sale [Abstract]
Amounts of assets held for sale	The amounts of Assets held for sale as of September 30, 2024 are as follows: Chile PV 1 AYES Canada Total ($ in thousands) Property , plant and equipment under IAS 16 37,437 37,437 Intangible assets under IAS 38 344 344 Intangible assets under IFRS 16 129 129 Cash & cash equivalents 339 339 Other current assets 993 2,000 2,993 Total assets classified held for sale 39,242 2,000 41,242 Project debt 49,433 49,433 Lease liabilities 125 125 Other current and non-current liabilities 4,165 4,165 Total liabilities directly associated with the assets held for sale 53,723 - 53,723

Financial assets (Tables)

Financial assets (Tables)	9 Months Ended
Financial assets (Tables)	Sep. 30, 2024
Financial assets [Abstract]
Non-current and current financial investments	The detail of non-current and current financial assets as of September 30, 2024, and December 31, 2023, is as follows: Balance as of September 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) 40,052 56,708 Other receivable accounts at amortized cost 63,287 68,155 Total non-current financial assets 115,058 136,582 Contracted concessional financial assets 196,419 177,407 Derivative assets (Note 10) 2,800 4,989 Other receivable accounts at amortized cost 2,774 6,490 Total current financial assets 201,993 188,886

Derivative financial instrume_2

Derivative financial instruments (Tables)	9 Months Ended
Derivative financial instruments (Tables)	Sep. 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 September 30, 2024, and December 31, 2023, are as follows: Balance as of September 30, 2024 Balance as of December 31, 2023 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 41,857 32,697 60,102 29,163 Foreign exchange derivatives instruments 995 - 1,595 - Notes conversion option (Note 15) - - - 794 Total 42,852 32,697 61,697 29,957

Related parties (Tables)

Related parties (Tables)	9 Months Ended
Related parties (Tables)	Sep. 30, 2024
Related parties [Abstract]
Related party receivables and payables	Details of balances with related parties as of September 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 - - - - 2023 5,817 - - - Arroyo Netherland II B.V (Note 8) 2024 - - - - 2023 18,448 - - - Akuo Atlantica PMGD Holding S.P.A 2024 137 12,876 - - 2023 - 16,677 - - Colombian assets portfolio 2024 463 16,028 59 - 2023 - 13,578 34 - Ecorer S.A.C. 2024 - 1,357 - - 2023 - 3,043 - - Other 2024 14 183 - - 2023 21 148 - - Non controlling interest: Algonquin Power Co. 2024 104 - - - 2023 - - 5,683 - JGC Corporation 2024 - - - 3,954 2023 - - - 4,612 Algerian Energy Company, SPA 2024 - - 22 - 2023 - - - - Other 2024 40 - 1,575 40 2023 - - 2,314 27 Other related parties: Atlantica´s partner in Colombia 2024 642 - - - 2023 918 - - - Total 2024 1,400 30,444 1,656 3,994 2023 25,204 33,446 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 nine-month periods ended September 30, 2024 and 2023 has been as follows: Financial income Financial expense Operating income Operating Expense Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2024 606 - - - 2023 1,346 - - - Akuo Atlantica PMGD Holding 2024 1,045 - 117 (6,105 ) 2023 403 - 263 - Colombian assets portfolio 2024 274 - 14 (28 ) 2023 295 - - - Other 2024 - - 7 (134 ) 2023 - - 7 (158 ) Non controlling interest: Other 2024 - (421 ) - - 2023 - (432 ) - - Total 2024 1,925 (421 ) 138 (6,267 ) 2023 2,044 (432 ) 270 (158 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	9 Months Ended
Trade and other receivables (Tables)	Sep. 30, 2024
Trade and other receivables [Abstract]
Trade and other receivables	Trade and other receivables as of September 30, 2024, and December 31, 2023, consist of the following: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade receivables 242,158 213,345 Tax receivables 49,519 37,134 Prepayments 25,496 12,717 Other accounts receivable 3,632 23,287 Total 320,805 286,483

Corporate debt (Tables)

Corporate debt (Tables)	9 Months Ended
Corporate debt (Tables)	Sep. 30, 2024
Corporate debt [Abstract]
Corporate debt	The breakdown of corporate debt as of September 30, 2024, and December 31, 2023, is as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 1,002,727 1,050,816 Current 201,889 34,022 Total Corporate Debt 1,204,616 1,084,838
Repayment schedule for corporate debt	The repayment schedule for the corporate debt as of September 30, 2024, is as follows: Remainder of 2024 Between January and September 2025 Between October and December 2025 2026 2027 2028 Total ($ in thousands) 2017 Credit Facility 14 - - 8,748 - - 8,762 Revolving Credit Facility 797 - 114,718 - - - 115,515 Commercial Paper 45,551 32,076 - - - - 77,627 2020 Green Private Placement 176 - - 321,896 - - 322,072 Note Issuance Facility 2020 - - - - 154,068 - 154,068 Green Exchangeable Notes - 113,346 - - - - 113,346 Green Senior Notes 5,088 - - - - 396,643 401,731 Other bank loans 1,868 2,973 1,842 2,308 1,657 847 11,495 Total 53,494 148,395 116,560 332,952 155,725 397,490 1,204,616 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 Note Issuance Facility 2020 - - - 152,356 - 152,356 Green Exchangeable Notes 2,108 110,020 - - - 112,128 Green Senior Notes 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)	9 Months Ended
Project debt (Tables)	Sep. 30, 2024
Project debt [Abstract]
Project debt	The breakdown of project debt for both non-current and current liabilities as of September 30, 2024, and December 31, 2023, is as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Non-current 3,852,892 3,931,873 Current 395,451 387,387 Total Project debt 4,248,343 4,319,260
Repayment schedule for project debt	The repayment schedule for project debt in accordance with the financing arrangements as of September 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 September 2025 Between October December 2025 2026 2027 2028 Subsequent years Total ($ in thousands) 53,484 147,684 175,620 155,012 358,009 506,734 471,021 2,380,779 4,248,343 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)	9 Months Ended
Grants and other liabilities (Tables)	Sep. 30, 2024
Grants and other liabilities [Abstract]
Grants and other non-current liabilities	Grants and other liabilities as of September 30, 2024 and December 31, 2023 are as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Grants 809,066 852,854 Other liabilities and provisions 320,175 380,954 Dismantling provision 161,232 155,279 Lease liabilities 83,495 82,366 Accruals on Spanish market prices differences 27,605 98,820 Others 47,843 44,489 Grants and other non-current liabilities 1,129,241 1,233,808

Trade payables and other curr_2

Trade payables and other current liabilities (Tables)	9 Months Ended
Trade payables and other current liabilities (Tables)	Sep. 30, 2024
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Trade payables and other current liabilities as of September 30, 2024, and December 31, 2023, are as follows: Balance as of September 30, Balance as of December 31, 2024 2023 ($ in thousands) Trade accounts payable 77,023 77,266 Accruals on Spanish market prices differences (Note 17) 16,078 12,475 Down payments from clients and other deferred income 14,625 16,905 Other accounts payable 32,976 35,067 Total 140,702 141,713

Other operating income and ex_2

Other operating income and expenses (Tables)	9 Months Ended
Other operating income and expenses (Tables)	Sep. 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 nine-month periods ended September 30, 2024, and 2023: Other operating income For the nine-month period ended September 30, 2024 2023 ($ in thousands) Grants (Note 17) 43,810 44,072 Gain on the sale of Atlantica´s equity interest in Monterrey (Note 8) 11,989 - Gain on the sale of part of Atlantica´s interest in the Colombian portfolio - 4,550 Insurance proceeds and other 16,767 8,780 Income from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 19,050 - Total 91,616 57,402
Other operating expenses	Other operating expenses For the nine-month period ended September 30, 2024 2023 ($ in thousands) Raw materials and consumables used (18,728 ) (17,239 ) Leases and fees (10,904 ) (9,792 ) Operation and maintenance (119,383 ) (95,558 ) Independent professional services (27,450 ) (31,343 ) Supplies (25,405 ) (28,178 ) Insurance (31,600 ) (31,052 ) Levies and duties (23,667 ) (11,490 ) Construction costs from construction services for contracted concessional assets of the Company accounted for under IFRIC 12 (19,050 ) - Other expenses (15,756 ) (13,278 ) Total (291,943 ) (237,930 )

Financial expense, net (Tables)

Financial expense, net (Tables)	9 Months Ended
Financial expense, net (Tables)	Sep. 30, 2024
Financial expense, net [Abstract]
Financial income	The following table sets forth financial income and expenses for the nine-month periods ended September 30, 2024 and 2023: For the nine-month period ended September 30, 2024 2023 Financial income ($ in thousands) Interest income on deposits and current accounts 14,257 15,099 Interest income from loans and credits 1,923 2,046 Interest rates gains on derivatives: cash flow hedges 140 269 Total 16,320 17,414
Financial expense	For the nine-month period ended September 30, 2024 2023 Financial expense ($ in thousands) Interest on loans and notes (264,263 ) (260,868 ) Interest rates gains on derivatives: cash flow hedges 19,252 17,785 Total (245,011 ) (243,083 )
Other financial income and expenses	The following table sets out Other financial income and expenses for the nine-month periods ended September 30, 2024, and 2023: For the nine-month period ended September 30, 2024 2023 ($ in thousands) Other financial income 1,836 7,836 Other financial losses (22,155 ) (19,847 ) Total (20,319 ) (12,011 )

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
Earnings per share (Tables)	Sep. 30, 2024
Earnings per share [Abstract]
Earnings per share	Average number of outstanding diluted shares for the nine-month period ended September 30, 2024 have been calculated considering the potential issuance of shares for the nine-month period ended September 30, 2023) on the settlement of the Green Exchangeable Notes (Note 15) and the potential issuance of 559,878 shares (217,418 shares for the nine-month period ended September 30, 2023) under the long-term incentive plans granted to employees Item For the nine-month period ended September 30, 2024 2023 ($ in thousands) Profit attributable to Atlantica 32,676 46,050 Average number of ordinary shares outstanding (thousands) - basic 116,161 116,149 Average number of ordinary shares outstanding (thousands) - diluted 119,971 119,717 Earnings per share for the period (U.S. dollar per share) - basic 0.28 0.40 Earnings per share for the period (U.S. dollar per share) - diluted () 0.28 0.40 () 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 nine-month periods ended September 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, € in Millions		1 Months Ended			9 Months Ended
	Mar. 22, 2024 USD ($) Asset MW	Apr. 30, 2024 h MW	Jul. 31, 2022 mi	May 31, 2022 Asset MW	Sep. 30, 2024 USD ($)	Oct. 23, 2024 USD ($)	Oct. 23, 2024 EUR (€)	May 27, 2024 $ / shares	Dec. 31, 2023 USD ($)	Feb. 24, 2023
Nature of the business [Abstract]
Fixed interest rate										4.21%
Investments accounted for using equity method					$ 212,052				$ 230,307
Algonquin [Member]
Nature of the business [Abstract]
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
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
6.375% Green Senior Notes Due 2032 [Member] \| Subsequent Events [Member]
Nature of the business [Abstract]
Fixed interest rate						6.375%	6.375%
Principal amount						$ 745,000
5.625% Green Senior Notes Due 2032 [Member] \| Subsequent Events [Member]
Nature of the business [Abstract]
Fixed interest rate						5.625%	5.625%
Principal amount \| €							€ 500
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
Period of PPA					7 years
Number of PV assets \| Asset				2
ATN Expansion 3 [Member]
Nature of the business [Abstract]
Investments accounted for using equity method					$ 12,000
Period of PPA					17 years
Length of transmission lines \| mi			2.4
Expected COD					2024

Nature of the business, Concess

Nature of the business, Concessional assets owned (Details)	9 Months Ended
Nature of the business, Concessional assets owned (Details)	Sep. 30, 2024 MW
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	11 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)	381 miles	[6]
Counterparty credit ratings	BBB-/Baa1/BBB	[2],[6]
COD	2011	[4],[6]
Contract years left	16 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	19 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
Quadra 2 [Member]
Nature of the business [Abstract]
Contract years left	10 years
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%
Location	Chile
Currency	USD	[1]
Capacity (gross)	63 miles
Counterparty credit ratings	Not rated	[2]
COD	2016	[4]
Contract years left	47 years	[5]
Skikda [Member]
Nature of the business [Abstract]
Type	Water
Ownership	34.20%	[7]
Location	Algeria
Currency	USD	[1]
Capacity (gross)	3.5 M ft3/day
Counterparty credit ratings	Not rated	[2]
COD	2009	[4]
Contract years left	9 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%	[8]
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%	[9]
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
PS20 [Member]
Nature of the business [Abstract]
Contract years left	10 years
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	[2],[10]
COD	1987-1989	[4]
Contract years left	17 years	[5]
Elkhorn Valley [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[11]
Ownership	49%	[11]
Location	Oregon (USA)	[11]
Currency	USD	[1],[11]
Capacity (gross)	101 MW	[11]
Counterparty credit ratings	BBB/Baa1/--	[2],[11]
COD	2007	[4],[11]
Contract years left	3 years	[5],[11]
Prairie Star [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[11]
Ownership	49%	[11]
Location	Minnesota (USA)	[11]
Currency	USD	[1],[11]
Capacity (gross)	101 MW	[11]
Counterparty credit ratings	--/A3/A-	[2],[11]
COD	2007	[4],[11]
Contract years left	3 years	[5],[11]
Twin Groves II [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[11]
Ownership	49%	[11]
Location	Illinois (USA)	[11]
Currency	USD	[1],[11]
Capacity (gross)	198 MW	[11]
Counterparty credit ratings	BBB+/Baa1/--	[2],[11]
COD	2008	[4],[11]
Contract years left	1 year	[5],[11]
Lone Star II [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[11]
Ownership	49%	[11]
Location	Texas (USA)	[11]
Currency	USD	[1],[11]
Capacity (gross)	196 MW	[11]
Counterparty credit ratings	N/A	[2],[11]
COD	2008	[4],[11]
Chile PV I [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	35%	[12]
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%	[12]
Location	Chile
Currency	USD	[1]
Capacity (gross)	40 MW
Counterparty credit ratings	Not rated	[2]
COD	2017	[4]
Contract years left	6 years	[5]
Percentage of non-controlling interests	65%
Chile PV 3 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	35%	[12]
Location	Chile
Currency	USD	[1]
Capacity (gross)	73 MW
Counterparty credit ratings	Not rated	[2]
COD	2014	[4]
Contract years left	10 years	[5]
Percentage of non-controlling interests	65%
Chile PMGD [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	49%
Location	Chile
Currency	USD	[1]
Capacity (gross)	9 MW	[13]
Counterparty credit ratings	A/A2/A-	[2]
COD	2024	[4]
Contract years left	10 years	[5]
Gross capacity	80
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	11 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	[1]
Capacity (gross)	10 MW
Counterparty credit ratings	BBB-/-/BBB	[2]
COD	2023	[4]
Contract years left	6 years	[5]
Honda 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	50%
Location	Colombia
Currency	COP	[1]
Capacity (gross)	10 MW
Counterparty credit ratings	BBB-/-/BBB	[2]
COD	2024	[4]
Contract years left	7 years	[5]
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%
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%
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%
Location	Uruguay
Currency	USD	[1]
Capacity (gross)	50 MW
Counterparty credit ratings	BBB+/Baa1/BBB	[2],[14]
COD	2015	[4]
Contract years left	11 years	[5]
Mini-Hydro [Member]
Nature of the business [Abstract]
Type	Renewable (Hydraulic)
Ownership	100%
Location	Peru
Currency	USD	[1]
Capacity (gross)	4 MW
Counterparty credit ratings	BBB-/Baa1/BBB	[2]
COD	2012	[4]
Contract years left	8 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
Solaben 3 [Member]
Nature of the business [Abstract]
Contract years left	13 years
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	12 years
Solacor 2 [Member]
Nature of the business [Abstract]
Contract years left	12 years
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
Helioenergy 2 [Member]
Nature of the business [Abstract]
Contract years left	12 years
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
Helios 2 [Member]
Nature of the business [Abstract]
Contract years left	13 years
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
Solnova 3 [Member]
Nature of the business [Abstract]
Contract years left	11 years
Solnova 4 [Member]
Nature of the business [Abstract]
Contract years left	11 years
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
Solaben 6 [Member]
Nature of the business [Abstract]
Contract years left	14 years
Seville PV [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	80%	[17]
Location	Spain
Currency	Euro	[1]
Capacity (gross)	1 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2006	[4]
Contract years left	11 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	[1]
Capacity (gross)	25 MW
Counterparty credit ratings	AA/Aa3/AA-	[2]
COD	2012	[4]
Contract years left	8 years	[5]
UK Wind 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%
Location	United Kingdom
Currency	GBP	[1]
Capacity (gross)	8 MW
Counterparty credit ratings	AA/Aa3/AA-	[2]
COD	2003	[4]
Contract years left	3 years	[5]
Kaxu [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	51%	[18]
Location	South Africa
Currency	Rand	[1]
Capacity (gross)	100 MW
Counterparty credit ratings	BB-/Ba2/BB-	[2],[19]
COD	2015	[4]
Contract years left	10 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). Including ATN Expansion 1, 2 & 3. 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. Instituto para la Diversificación y Ahorro de la Energ í 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			9 Months Ended
		May 31, 2024	Oct. 31, 2023 h Agreement	Jul. 31, 2023 Substation	Sep. 30, 2024 USD ($) MW		Dec. 31, 2023 USD ($)	Nov. 30, 2022 USD ($)
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method					$ 212,052		$ 230,307
Chile PV2 event of default [Abstract]
Short-term project debt					$ 395,451		$ 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)	[1]				71 MW
Gross capacity \| MW					80
Expected COD					2024-2025
Investments accounted for using equity method					$ 33,000	[2],[3]		$ 33,000
Off-taker					Regulated
Percentage of interest acquired								49%
Percentage of economic rights								70%
Impairment loss					$ 11,400
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)					9 MW
Expected COD					2025
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
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	[4]				Solar PV
Location	[4]				Colombia
Capacity (gross)	[1],[4]				10 MW
Expected COD	[4]				2024
Investments accounted for using equity method	[2],[4]				$ 5,500
Off-taker	[4]				0
Percentage of interest acquired					50%
Caparacena [Member]
Assets under construction or ready to start construction [Abstract]
Type					Solar PV
Location					Spain
Capacity (gross)		27.5 MWDC/22 MWAC			22 MW	[1]
Expected COD					2026
Off-taker					Electricity Distribution Company
Period of PPA					10 years
Caparacena [Member] \| Bottom of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]				$ 10,000
Caparacena [Member] \| Top of Range [Member]
Assets under construction or ready to start construction [Abstract]
Investments accounted for using equity method	[2]				$ 12,000
Chile PV 2 [Member]
Assets under construction or ready to start construction [Abstract]
Percentage of interest acquired					35%
Chile PV2 event of default [Abstract]
Short-term project debt					$ 23,000

[1]Includes nominal capacity on a 100% basis, not considering Atlantica’s ownership.[2]Corresponds to the expected investment by Atlantica.[3]Corresponds to Atlantica’s expected investment for the total 80 MW Chile PMGD portfolio.[4]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	9 Months Ended
	Sep. 30, 2024 USD ($) Customer	Sep. 30, 2023 USD ($) Customer
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues \| Customer	4
Revenue	$ 918,744	$ 858,583
Adjusted EBITDA	$ 657,541	$ 627,281
Renewable Energy [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues \| Customer	3	3
Revenue	$ 675,657	$ 640,117
Adjusted EBITDA	$ 476,872	460,442
Efficient Natural Gas & Heat [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues \| Customer	1
Revenue	$ 107,344	84,974
Adjusted EBITDA	79,515	66,526
Transmission Lines [Member]
Financial information by segment [Abstract]
Revenue	92,732	91,825
Adjusted EBITDA	74,652	73,256
Water [Member]
Financial information by segment [Abstract]
Revenue	43,011	41,667
Adjusted EBITDA	26,502	27,057
North America [Member]
Financial information by segment [Abstract]
Revenue	372,143	338,745
Adjusted EBITDA	279,708	260,684
South America [Member]
Financial information by segment [Abstract]
Revenue	140,779	140,269
Adjusted EBITDA	108,406	112,049
EMEA [Member]
Financial information by segment [Abstract]
Revenue	405,822	379,569
Adjusted EBITDA	$ 269,427	$ 254,548

Financial information by segm_4

Financial information by segment, Reconciliation of segment Adjusted EBITDA (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Financial information by segment [Abstract]
Profit attributable to the Company	$ (32,676)	$ (46,050)
Profit attributable to non-controlling interest	(6,482)	(2,846)
Income tax	28,919	11,587
Financial expense, net	254,710	237,924
Depreciation, amortization, and impairment charges	325,578	310,502
Total segment Adjusted EBITDA	(657,541)	(627,281)
Reconciling Item [Member]
Financial information by segment [Abstract]
Profit attributable to the Company	32,676	46,050
Profit attributable to non-controlling interest	6,482	2,846
Income tax	28,919	11,587
Financial expense, net	254,710	237,924
Depreciation, amortization, and impairment charges	325,578	310,502
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica's equity ownership)	9,176	18,372
Total segment Adjusted EBITDA	$ 657,541	$ 627,281

Financial information by segm_5

Financial information by segment, Assets and liabilities by geography (Details) $ in Thousands, € in Millions	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 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	$ 7,051,069	$ 7,204,267
Investments carried under the equity method	212,052	230,307
Other current financial assets	199,193	183,897
Cash and cash equivalents (project companies)	434,559	448,301	$ 594,616			$ 600,990
Assets held for sale	41,242	28,642
Total assets	8,590,434	8,714,333
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,248,343	4,319,260
Grants and other liabilities	1,129,241	1,233,808
Liabilities directly associated with the assets held for sale	53,723	0
Long-term and short-term corporate debt	1,204,616	1,084,838		$ 7,800	€ 7
Other non-current liabilities	47,843	44,489
Total liabilities	7,145,643	7,125,524
Equity	1,444,791	1,588,809	$ 1,692,813			$ 1,789,047
Total liabilities and equity	8,590,434	8,714,333
North America [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	3,014,170	3,063,019
Investments carried under the equity method	162,142	177,260
Other current financial assets	122,562	110,016
Cash and cash equivalents (project companies)	177,961	137,480
Assets held for sale	2,000	28,642
Total assets	3,478,835	3,516,417
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,602,854	1,629,278
Grants and other liabilities	908,210	945,888
Liabilities directly associated with the assets held for sale	0
Total liabilities	2,511,064	2,575,166
South America [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	1,129,109	1,184,599
Investments carried under the equity method	5,154	9,178
Other current financial assets	32,941	30,803
Cash and cash equivalents (project companies)	98,883	121,945
Assets held for sale	39,242	0
Total assets	1,305,329	1,346,525
Liabilities allocated [Abstract]
Long-term and short-term project debt	743,538	808,481
Grants and other liabilities	34,333	36,307
Liabilities directly associated with the assets held for sale	53,723
Total liabilities	831,594	844,788
EMEA [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	2,907,790	2,956,649
Investments carried under the equity method	44,756	43,869
Other current financial assets	46,490	48,067
Cash and cash equivalents (project companies)	138,092	155,551
Assets held for sale	0	0
Total assets	3,137,128	3,204,136
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,901,951	1,881,501
Grants and other liabilities	186,698	251,613
Liabilities directly associated with the assets held for sale	0
Total liabilities	2,088,649	2,133,114
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	7,051,069	7,204,267
Investments carried under the equity method	212,052	230,307
Other current financial assets	201,993	188,886
Cash and cash equivalents (project companies)	414,936	414,976
Assets held for sale	41,242	28,642
Total assets	7,921,292	8,067,078
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,248,343	4,319,260
Grants and other liabilities	1,129,241	1,233,808
Liabilities directly associated with the assets held for sale	53,723
Total liabilities	5,431,307	5,553,068
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	290,655	297,577
Other current assets (including cash and cash equivalents at holding company level)	378,487	349,678
Total assets	669,142	647,255
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	1,204,616	1,084,838
Other non-current liabilities	331,772	301,245
Other current liabilities	177,948	186,373
Total liabilities	1,714,336	1,572,456
Equity	1,444,791	1,588,809
Total liabilities and equity	$ 3,159,127	$ 3,161,265

Financial information by segm_6

Financial information by segment, Assets and liabilities by business sector (Details) $ in Thousands, € in Millions	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 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	$ 7,051,069	$ 7,204,267
Investments carried under the equity method	212,052	230,307
Other current financial assets	199,193	183,897
Cash and cash equivalents (project companies)	434,559	448,301	$ 594,616			$ 600,990
Assets held for sale	41,242	28,642
Total assets	8,590,434	8,714,333
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,248,343	4,319,260
Grants and other liabilities	1,129,241	1,233,808
Liabilities directly associated with the assets held for sale	53,723	0
Long-term and short-term corporate debt	1,204,616	1,084,838		$ 7,800	€ 7
Other non-current liabilities	47,843	44,489
Total liabilities	7,145,643	7,125,524
Equity	1,444,791	1,588,809	$ 1,692,813			$ 1,789,047
Total liabilities and equity	8,590,434	8,714,333
Renewable Energy [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	5,681,520	5,798,818
Investments carried under the equity method	171,246	189,672
Other current financial assets	5,033	10,866
Cash and cash equivalents (project companies)	304,718	299,987
Assets held for sale	41,242	0
Total assets	6,203,759	6,299,343
Liabilities allocated [Abstract]
Long-term and short-term project debt	3,250,365	3,280,618
Grants and other liabilities	1,080,095	1,185,487
Liabilities directly associated with the assets held for sale	53,723
Total liabilities	4,384,183	4,466,105
Efficient Natural Gas & Heat [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	430,289	460,766
Investments carried under the equity method	0	0
Other current financial assets	121,997	103,907
Cash and cash equivalents (project companies)	31,022	35,098
Assets held for sale	0	28,642
Total assets	583,308	628,413
Liabilities allocated [Abstract]
Long-term and short-term project debt	374,393	401,460
Grants and other liabilities	33,632	32,916
Liabilities directly associated with the assets held for sale	0
Total liabilities	408,025	434,376
Transmission Lines [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	768,013	777,360
Investments carried under the equity method	0	0
Other current financial assets	31,064	30,746
Cash and cash equivalents (project companies)	65,650	58,004
Assets held for sale	0	0
Total assets	864,727	866,110
Liabilities allocated [Abstract]
Long-term and short-term project debt	555,282	560,906
Grants and other liabilities	12,925	12,884
Liabilities directly associated with the assets held for sale	0
Total liabilities	568,207	573,790
Water [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	171,247	167,323
Investments carried under the equity method	40,806	40,635
Other current financial assets	43,899	43,367
Cash and cash equivalents (project companies)	13,546	21,887
Assets held for sale	0	0
Total assets	269,498	273,212
Liabilities allocated [Abstract]
Long-term and short-term project debt	68,303	76,276
Grants and other liabilities	2,589	2,521
Liabilities directly associated with the assets held for sale	0
Total liabilities	70,892	78,797
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	7,051,069	7,204,267
Investments carried under the equity method	212,052	230,307
Other current financial assets	201,993	188,886
Cash and cash equivalents (project companies)	414,936	414,976
Assets held for sale	41,242	28,642
Total assets	7,921,292	8,067,078
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,248,343	4,319,260
Grants and other liabilities	1,129,241	1,233,808
Liabilities directly associated with the assets held for sale	53,723
Total liabilities	5,431,307	5,553,068
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	290,655	297,577
Other current assets (including cash and cash equivalents at holding company level)	378,487	349,678
Total assets	669,142	647,255
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	1,204,616	1,084,838
Other non-current liabilities	331,772	301,245
Other current liabilities	177,948	186,373
Total liabilities	1,714,336	1,572,456
Equity	1,444,791	1,588,809
Total liabilities and equity	$ 3,159,127	$ 3,161,265

Financial information by segm_7

Financial information by segment, Depreciation, amortization and impairment charges recognized (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (325,578)	$ (310,502)
Renewable Energy [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(306,923)	(286,611)
Efficient Natural Gas & Heat [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	3,759	(2,196)
Transmission Lines [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(23,107)	(22,033)
Water [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	693	338
North America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(100,022)	(103,001)
South America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(60,449)	(46,278)
EMEA [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (165,107)	$ (161,223)

Business combinations, 2024 (De

Business combinations, 2024 (Details) $ in Thousands	1 Months Ended	9 Months Ended	12 Months Ended
Business combinations, 2024 (Details) $ in Thousands	Mar. 31, 2024 WindFarm MW	Sep. 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		5,000
Amount of loss after tax		(100)
Additional revenue amount		2,800
Additional amount of loss after tax		$ (300)

Business combinations, 2023 (De

Business combinations, 2023 (Details) $ in Thousands	12 Months Ended
Business combinations, 2023 (Details) $ in Thousands	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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	$ 7,051,069		$ 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	(6,000)	$ (1,000)
Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	694,953		728,801
Financial Assets Under IFRS 16 (Lessor) [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	2,577		2,655
Intangible Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	5,246,681		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	171,675		112,134
Property Plant And Equipment Under IAS 16 [Member] \| Land [member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	143,929		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	791,254		743,707
Cost [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	11,182,241		11,029,207
Cost [Member] \| Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	744,964		785,179
Cost [Member] \| Financial Assets Under IFRS 16 (Lessor) [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	2,577		2,655
Cost [Member] \| Intangible Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	9,039,873		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	220,349		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	143,929		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	1,030,549		993,992
Amortization and Impairment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	(4,131,172)		(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	(50,011)		(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	(3,793,192)		(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	(48,674)		(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	$ (239,295)		$ (250,285)

Investments carried under the_3

Investments carried under the equity method (Details) $ in Thousands			9 Months Ended
	Nov. 30, 2022 MW	Jun. 16, 2021 MW	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Investments in associates [Abstract]
Investment under the equity method			$ 212,052		$ 230,307
Profit attributable to non-controlling interests			$ 6,482	$ 2,846
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			$ 162,141		175,351
Ownership interest		49%
Gross capacity \| MW		596
Dividend distribution			17,900
Profit attributable to non-controlling interests			4,700
Myah Bahr Honaine, S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 40,806		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			$ 0		4,409
Ownership interest	49%
Gross capacity \| MW	80
Impairment loss			11,400
Akuo Atlantica PMGD Holding S.P.A. [Member] \| Investments Carried Under Equity Method [Member]
Investments in associates [Abstract]
Impairment loss			5,300
Akuo Atlantica PMGD Holding S.P.A. [Member] \| Loan [Member]
Investments in associates [Abstract]
Impairment loss			6,100
Colombian Portfolio of Renewable Energy Entities [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 3,258		4,754
Equity interest			50%
Windlectric Inc. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 0		1,910
Ecorer S.A.C. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 1,897		0
Equity interest			50%
SailH2 Ingenieria, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 1,390		653
Pectonex, R.F. Proprietary Limited [Member]
Investments in associates [Abstract]
Investment under the equity method			1,278		1,337
Evacuacion Valdecaballeros, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method			831		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 o

Assets held for sale, Details of assets held for sale (Details) - USD ($) $ in Thousands		9 Months Ended		12 Months Ended
	Sep. 09, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Apr. 30, 2024
Assets held for sale [Abstract]
Assets held for sale		$ 41,242		$ 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		11,989	$ 0
Net proceeds from sales of interests in associates		41,200
Monterrey [Member] \| Top of range [member]
Assets held for sale [Abstract]
Additional proceeds from sales of interests in associates					$ 7,000
AYES Canada [Member]
Assets held for sale [Abstract]
Ownership interest	100%
Assets held for sale		$ 2,000
Gains on sale of equity interest	$ 200
Net proceeds from sales of interests in associates	$ 2,000

Assets held for sale, Amounts o

Assets held for sale, Amounts of Assets held for sale (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets and liabilities classified as held for sale [Abstract]
Property, plant and equipment under IAS 16	$ 37,437
Intangible assets under IAS 38	344
Intangible assets under IFRS 16	129
Cash & cash equivalents	339
Other current assets	2,993
Total assets classified held for sale	41,242	$ 28,642
Project debt	49,433
Lease liabilities	125
Other current and non-current liabilities	4,165
Total liabilities directly associated with the assets held for sale	53,723	$ 0
Chile PV 1 [Member]
Assets and liabilities classified as held for sale [Abstract]
Property, plant and equipment under IAS 16	37,437
Intangible assets under IAS 38	344
Intangible assets under IFRS 16	129
Cash & cash equivalents	339
Other current assets	993
Total assets classified held for sale	39,242
Project debt	49,433
Lease liabilities	125
Other current and non-current liabilities	4,165
Total liabilities directly associated with the assets held for sale	53,723
AYES Canada [Member]
Assets and liabilities classified as held for sale [Abstract]
Other current assets	2,000
Total assets classified held for sale	2,000
Total liabilities directly associated with the assets held for sale	$ 0

Financial assets, Non-current a

Financial assets, Non-current and current financial investments (Details) - USD ($) $ in Thousands	Sep. 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)	40,052	56,708
Other receivable accounts at amortized cost	63,287	68,155
Total non-current financial assets	115,058	136,582
Contracted concessional financial assets	196,419	177,407
Derivative assets (Note 10)	2,800	4,989
Other receivable accounts at amortized cost	2,774	6,490
Total current financial assets	$ 201,993	$ 188,886

Financial assets, Restructuring

Financial assets, Restructuring agreement of Abengoa (Details) - Ten West Link [Member]	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Breakdown of fair value amount of derivative financial instruments [Abstract]
Gain (loss) on cash flow hedges	$ (19,603)	$ (17,991)
Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	42,852		$ 61,697
Liabilities	$ 32,697		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	$ 41,857		60,102
Liabilities	32,697		29,163
Gain (loss) on cash flow hedges	19,600	$ 18,000
After-tax result accumulated in equity	299,800		308,000
Foreign Exchange Derivative Instruments [Member] \| Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	995		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	9 Months Ended
Related parties (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Feb. 24, 2023
Transactions with Related Party [Abstract]
Financial income	$ 16,320	$ 17,414
Financial expenses	(245,011)	(243,083)
Operating income	91,616	57,402
Operating Expense	$ (291,943)	(237,930)
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			$ 5,800
Loan [Member] \| Akuo Atlantica PMGD Holding S.P.A. [Member]
Transactions with Related Party [Abstract]
Impairment loss	$ 6,100
Related Parties [Member]
Details of Balances [Abstract]
Receivables (current)	1,400		25,204
Receivables (non-current)	30,444		33,446
Payables (current)	1,656		8,031
Payables (non-current)	3,994		4,639
Related Parties [Member] \| Non-controlling Interest [Member] \| Algonquin Power Co [Member]
Details of Balances [Abstract]
Receivables (current)	104		0
Receivables (non-current)	0		0
Payables (current)	0		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)	3,954		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)	22		0
Payables (non-current)	0		0
Related Parties [Member] \| Non-controlling Interest [Member] \| Other [Member]
Details of Balances [Abstract]
Receivables (current)	40		0
Receivables (non-current)	0		0
Payables (current)	1,575		2,314
Payables (non-current)	40		27
Related Parties [Member] \| Entities Accounted for under the Equity Method [Member] \| Amherst Island Partnership [Member]
Details of Balances [Abstract]
Receivables (current)	0		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)	137		0
Receivables (non-current)	12,876		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)	463		0
Receivables (non-current)	16,028		13,578
Payables (current)	59		34
Payables (non-current)	0		0
Related Parties [Member] \| Entities Accounted for under the Equity Method [Member] \| Ecorer S.A.C. [Member]
Details of Balances [Abstract]
Receivables (current)	0		0
Receivables (non-current)	1,357		3,043
Payables (current)	0		0
Payables (non-current)	0		0
Related Parties [Member] \| Entities Accounted for under the Equity Method [Member] \| Other [Member]
Details of Balances [Abstract]
Receivables (current)	14		21
Receivables (non-current)	183		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)	642		918
Receivables (non-current)	0		0
Payables (current)	0		0
Payables (non-current)	0		$ 0
Subsidiaries [Member]
Transactions with Related Party [Abstract]
Financial income	1,925	2,044
Financial expenses	(421)	(432)
Operating income	138	270
Operating Expense	(6,267)	(158)
Subsidiaries [Member] \| Non-controlling Interest [Member] \| Other [Member]
Transactions with Related Party [Abstract]
Financial income	0	0
Financial expenses	(421)	(432)
Operating income	0	0
Operating Expense	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	1,346
Financial expenses	0	0
Operating income	0	0
Operating Expense	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	1,045	403
Financial expenses	0	0
Operating income	117	263
Operating Expense	(6,105)	0
Subsidiaries [Member] \| Entities Accounted for under the Equity Method [Member] \| Colombian Assets Portfolio [Member]
Transactions with Related Party [Abstract]
Financial income	274	295
Financial expenses	0	0
Operating income	14	0
Operating Expense	(28)	0
Subsidiaries [Member] \| Entities Accounted for under the Equity Method [Member] \| Other [Member]
Transactions with Related Party [Abstract]
Financial income	0	0
Financial expenses	0	0
Operating income	7	7
Operating Expense	$ (134)	$ (158)

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Trade and other receivables [Abstract]
Trade receivables	$ 242,158	$ 213,345
Tax receivables	49,519	37,134
Prepayments	25,496	12,717
Other accounts receivable	3,632	23,287
Total	$ 320,805	$ 286,483

Equity (Details)

Equity (Details)				9 Months Ended		12 Months Ended
Equity (Details)	Jul. 31, 2024 USD ($) $ / shares	May 07, 2024 USD ($) $ / shares	Feb. 29, 2024 USD ($) $ / shares	Sep. 30, 2024 USD ($) Vote $ / shares shares	Sep. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($) shares
Equity [Abstract]
Share capital				$ 11,617,028		$ 11,615,905
Ordinary shares subscribed and disbursed (in shares) \| shares				116,170,284		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	19,823,000
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	19,500,000
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
Dividends paid (in dollars per share) \| $ / shares			$ 0.445
Dividend paid date			Mar. 22, 2024
Dividends paid			$ 51,700,000
First Quarter [Member]
Equity [Abstract]
Dividend declaration date		May 07, 2024
Dividends paid (in dollars per share) \| $ / shares		$ 0.445
Dividend paid date		Jun. 14, 2024
Dividends paid		$ 51,700,000
Second Quarter [Member]
Equity [Abstract]
Dividend declaration date	Jul. 31, 2024
Dividends paid (in dollars per share) \| $ / shares	$ 0.445
Dividend paid date	Sep. 16, 2024
Dividends paid	$ 51,700,000
Long-term Incentive Plans [Member]
Equity [Abstract]
Shares issued (in shares) \| shares				11,230	103,928
Algonquin [Member]
Equity [Abstract]
Ownership interest				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				3,600,000	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	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)
Corporate debt [Abstract]
Non-current	$ 1,002,727	$ 1,050,816
Current	201,889	34,022
Total Corporate Debt	$ 1,204,616	$ 1,084,838	$ 7,800	€ 7

Corporate debt, Details of corp

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

9 Months Ended

12 Months Ended

Feb. 24, 2023 USD ($)

Jul. 08, 2020 USD ($)

Sep. 30, 2024 USD ($)

Sep. 30, 2023 USD ($)

Dec. 31, 2023 USD ($)

Sep. 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%

Corporate debt

$ 7,800

$ 1,204,616

$ 1,084,838

€ 7

Amount drawn

169,259

$ 110,803

Maturity date

February 24, 2028

2017 Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 16,700

€ 15

Corporate debt

8,762

9,889

Amount drawn

$ 8,800

9,900

Maturity date

July 1, 2026

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

Corporate debt [Abstract]

Credit facility amount

$ 11,100

€ 10

2017 Credit Facility [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

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

Corporate debt [Abstract]

Adjustment to interest rate

2017 Credit Facility [Member] | SOFR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

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

Corporate debt [Abstract]

Adjustment to interest rate

Revolving Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 450,000

$ 215,000

Corporate debt

115,515

54,688

Amount drawn

115,000

55,000

Credit facility amount available

$ 301,000

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

Base Rate Loans [Member] | SOFR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

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

77,627

25,691

Short term notes issued amount

$ 77,600

25,700

€ 69.7

€ 24

€ 100

$ 56,000

€ 50

Term of short term notes

2 years

Percentage average cost of issued short term notes

4.82%

2020 Green Private Placement [Member]

Corporate debt [Abstract]

Principal amount

$ 323,000

€ 290

Corporate debt

$ 322,072

318,842

Adjustment to interest rate

1.96%

Maturity date

June 2026

Note Issuance Facility 2020 [Member]

Corporate debt [Abstract]

Fixed interest rate

5.25%

Credit facility amount

$ 156,000

€ 140

Corporate debt

$ 154,068

$ 152,356

Adjustment to interest rate

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

Interest capitalization period

3 years 6 months

Green Exchangeable Notes Due 2025 [Member]

Corporate debt [Abstract]

Fixed interest rate

Corporate debt

$ 113,346

$ 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%

Corporate debt

$ 5,600

€ 5

Maturity date

December 4, 2025

BBVA Loan [Member]

Corporate debt [Abstract]

Fixed interest rate

1.90%

Corporate debt

$ 5,600

€ 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

$ 401,731

$ 396,927

Maturity date

May 15, 2028

Corporate debt, Repayment sched

Corporate debt, Repayment schedule (Details) $ in Thousands, € in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)
Repayment schedule [Abstract]
Corporate debt	$ 1,204,616	$ 1,084,838	$ 7,800	€ 7
Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	53,494
Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	148,395
Between October and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	116,560
2024 [Member]
Repayment schedule [Abstract]
Corporate debt		34,022
2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	332,952	179,059
2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	155,725	320,956
2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	397,490	153,998
2028 [Member]
Repayment schedule [Abstract]
Corporate debt		396,803
2017 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	8,762	9,889
2017 Credit Facility [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	14
2017 Credit Facility [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] \| Between October and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] \| 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		13
2017 Credit Facility [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	8,748	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	115,515	54,688
Revolving Credit Facility [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	797
Revolving Credit Facility [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Revolving Credit Facility [Member] \| Between October and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	114,718
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	77,627	25,691
Commercial Paper [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	45,551
Commercial Paper [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	32,076
Commercial Paper [Member] \| Between October and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
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	322,072	318,842
2020 Green Private Placement [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	176
2020 Green Private Placement [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] \| Between October 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	321,896	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
Note Issuance Facility 2020 [Member]
Repayment schedule [Abstract]
Corporate debt	154,068	152,356
Note Issuance Facility 2020 [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] \| Between October and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Note Issuance Facility 2020 [Member] \| 2024 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Note Issuance Facility 2020 [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0	0
Note Issuance Facility 2020 [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	154,068	0
Note Issuance Facility 2020 [Member] \| 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	0	152,356
Note Issuance Facility 2020 [Member] \| 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		0
Green Exchangeable Notes [Member]
Repayment schedule [Abstract]
Corporate debt	113,346	112,128
Green Exchangeable Notes [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	113,346
Green Exchangeable Notes [Member] \| Between October and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
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	401,731	396,927
Green Senior Notes [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	5,088
Green Senior Notes [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Senior Notes [Member] \| Between October 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	396,643	0
Green Senior Notes [Member] \| 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		395,964
Other Bank Loans [Member]
Repayment schedule [Abstract]
Corporate debt	11,495	14,317
Other Bank Loans [Member] \| Remainder of 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	1,868
Other Bank Loans [Member] \| Between January and September 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	2,973
Other Bank Loans [Member] \| Between October and December 2025 [Member]
Repayment schedule [Abstract]
Corporate debt	1,842
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	2,308	4,736
Other Bank Loans [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	1,657	2,288
Other Bank Loans [Member] \| 2027/2028 [Member]
Repayment schedule [Abstract]
Corporate debt	$ 847	1,642
Other Bank Loans [Member] \| 2028 [Member]
Repayment schedule [Abstract]
Corporate debt		$ 839
2020 Green Private Placement and Green Exchangeable Notes [Member]
Corporate debt [Abstract]
Debt instrument percentage of principal amount	100%
Note Issuance Facility 2020 and Green Senior Notes [Member]
Corporate debt [Abstract]
Debt instrument percentage of principal amount	101%

Project debt, Details of projec

Project debt, Details of project debt (Details) $ in Thousands, € in Millions		9 Months Ended
	Feb. 24, 2023	Sep. 30, 2024 USD ($) Agreement Asset	Sep. 30, 2024 EUR (€)	Dec. 31, 2023 USD ($)	Mar. 31, 2023 EUR (€)
Project debt [Abstract]
Cash held to satisfy non-recourse debt agreements		$ 183,000		$ 177,000
Non-current		3,852,892		3,931,873
Current		395,451		387,387
Total Project debt		$ 4,248,343		$ 4,319,260
Maturity date	February 24, 2028
Caparacena [Member] \| Top of range [member]
Project debt [Abstract]
Project debt disposable value \| €			€ 6.3
PS10 and PS20 [Member]
Project debt [Abstract]
Project debt disposable value \| €			€ 38.7
Green Senior Notes [Member]
Project debt [Abstract]
Number of loan agreements \| Agreement		2
Number of assets refinanced \| Asset		2
Project debt financed amount \| €					€ 198
Maturity date		June 2037
PS10, PS20 and Caparacena [Member]
Project debt [Abstract]
Number of assets \| Asset		3

Project debt, Repayment schedul

Project debt, Repayment schedule (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2024
Repayment schedule [Abstract]
Project debt	$ 4,319,260	$ 4,248,343
Short-term project debt	$ 387,387	395,451
Chile PV 1 and PV2 [Member]
Repayment schedule [Abstract]
Percentage of ownership equity interest	35%
Short-term project debt	$ 71,000	23,000
Remainder of 2024 [Member]
Repayment schedule [Abstract]
Interest payment		53,484
Nominal repayment		147,684
Between January and September 2025 [Member]
Repayment schedule [Abstract]
Project debt		175,620
Between October and December 2025 [Member]
Repayment schedule [Abstract]
Project debt		155,012
2024 [Member]
Repayment schedule [Abstract]
Interest payment	15,215
Nominal repayment	305,087
2025/2026 [Member]
Repayment schedule [Abstract]
Project debt	325,303	358,009
2026/2027 [Member]
Repayment schedule [Abstract]
Project debt	352,495	506,734
2027/2028 [Member]
Repayment schedule [Abstract]
Project debt	499,968	471,021
2028 [Member]
Repayment schedule [Abstract]
Project debt	464,648
Subsequent Years [Member]
Repayment schedule [Abstract]
Project debt	$ 2,356,544	$ 2,380,779

Grants and other liabilities (D

Grants and other liabilities (Details) $ in Thousands	9 Months Ended
Grants and other liabilities (Details) $ in Thousands	Sep. 30, 2024 USD ($) Type	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Grants and other liabilities [Abstract]
Grants	$ 809,066		$ 852,854
Other liabilities and provisions	320,175		380,954
Dismantling provision	161,232		155,279
Lease liabilities	83,495		82,366
Accruals on Spanish market prices differences	27,605		98,820
Others	47,843		44,489
Grants and other non-current liabilities	$ 1,129,241		1,233,808
Number of grant types \| Type	2
Income from grants	$ 43,810	$ 44,072
Accruals on Spanish market prices differences	16,078		12,475
Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Income from grants	43,600	$ 43,800
U.S. Department of Treasury [Member]
Grants and other liabilities [Abstract]
Grants	554,000		578,000
Federal Financing Bank [Member]
Grants and other liabilities [Abstract]
Grants	$ 253,000		$ 273,000

Trade payables and other curr_3

Trade payables and other current liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Trade payables and other current liabilities [Abstract]
Trade accounts payable	$ 77,023	$ 77,266
Accruals on Spanish market prices differences (Note 17)	16,078	12,475
Down payments from clients and other deferred income	14,625	16,905
Other accounts payable	32,976	35,067
Total	$ 140,702	$ 141,713

Other operating income and ex_3

Other operating income and expenses (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Other operating income [Abstract]
Grants (Note 17)	$ 43,810	$ 44,072
Insurance proceeds and other	16,767	8,780
Income from construction services for contracted concessional assets of the Company accounted for under IFRIC 12	19,050	0
Total	91,616	57,402
Other operating expenses [Abstract]
Raw materials and consumables used	(18,728)	(17,239)
Leases and fees	(10,904)	(9,792)
Operation and maintenance	(119,383)	(95,558)
Independent professional services	(27,450)	(31,343)
Supplies	(25,405)	(28,178)
Insurance	(31,600)	(31,052)
Levies and duties	(23,667)	(11,490)
Construction costs from construction services for contracted concessional assets of the Company accounted for under IFRIC 12	(19,050)	0
Other expenses	(15,756)	(13,278)
Total	(291,943)	(237,930)
Kaxu [Member]
Other operating income [Abstract]
Insurance proceeds and other	8,500
Other operating expenses [Abstract]
Rebilling of costs	5,000
Monterrey [Member]
Other operating income [Abstract]
Gains on sale of equity interest	11,989	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	9 Months Ended
Financial expense, net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Financial income [Abstract]
Interest income on deposits and current accounts	$ 14,257	$ 15,099
Interest income from loans and credits	1,923	2,046
Interest rates gains on derivatives: cash flow hedges	140	269
Total	16,320	17,414
Financial expense [Abstract]
Interest on loans and notes	(264,263)	(260,868)
Interest rates gains on derivatives: cash flow hedges	19,252	17,785
Total	(245,011)	(243,083)
Other financial income (expenses), net [Abstract]
Other financial income	1,836	7,836
Other financial losses	(22,155)	(19,847)
Total	(20,319)	(12,011)
Notes Conversion Option [Member]
Other financial income (expenses), net [Abstract]
Other financial income	$ 800	$ 3,800

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	9 Months Ended
Income Tax (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Income Tax Expense [Abstract]
Income tax expence	$ 28,919	$ 11,587
Profit before income tax	68,077	$ 60,483
Unused Tax Losses [Member] \| UK Wind 1 and UK Wind 2 [Member]
Income Tax Expense [Abstract]
Deferred tax income	$ (13,700)

Earnings per share (Details)

Earnings per share (Details) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended
		Sep. 30, 2024	Sep. 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)		559,878	217,418
Profit attributable to Atlantica		$ 32,676	$ 46,050
Average number of ordinary shares outstanding - basic (in shares)		116,161,000	116,149,000
Average number of ordinary shares outstanding - diluted (in shares)		119,971,000	119,717,000
Earnings per share for the period - basic (in dollars per share)		$ 0.28	$ 0.4
Earnings per share for the period - diluted (in dollars per share)	[1],[2]	$ 0.28	$ 0.4

[1] 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 nine-month periods ended September 30, 2024, and 2023, as they have an antidilutive effect

Subsequent events (Details)

Subsequent events (Details) - Subsequent Events [Member]	Nov. 14, 2024 $ / shares
Subsequent Events [Abstract]
Dividend declaration date	Nov. 14, 2024
Dividend approved (in dollars per share)	$ 0.2225
Dividend expected date to be paid	Dec. 12, 2024