Exhibit 8.1 - ----------- Subsidiaries Legal Name Place of incorporation Doing Business as Ownership %(1) - ---------- ---------------------- ----------------- -------------- LanChile Cargo S.A. Chile Lan Chile Cargo 99.85% Aircraft International Leasing Limited Bahamas AILL 99.98% Trasnporte Aereo S.A. Chile LanExpress 99.9% Seagull Leasing LLC Delaware, USA Seagull 100% Southflorida Air Cargo Florida, USA Southflorida 100% Bluebird Leasing LLC Delaware, USA Bluebird 100% Lanlogistics Corp. Delaware, USA Lanlogistics 100% Lan Cargo Overseas Services Limited Bahamas Lan Cargo Overseas 100% Condor Leasing LLC Delaware, USA Condor 100% Lan Peru S.A. Peru Lan Peru 49% Eagle Leasing LLC Delaware, USA Eagle 100% Inversiones Lan S.A. Chile Inverlan 99.7% Inmobiliaria Aeronautica S.A. Chile Inmobiliaria Aeronautica 99.01% - ---------------- (1) Ownership percentage of direct owner of each significant subsidiary of Lanchile.