Atlantica Sustainable Infrastructure (AY) 6-K8 Nov 23Current report (foreign)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2023
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2023
Current Fiscal Year End Date	--12-31
Entity Registrant Name	Atlantica Sustainable Infrastructure plc
Entity File Number	001-36487
Entity Address, Address Line One	GREAT WEST HOUSE, GW1, 17TH FLOOR
Entity Address, Address Line Two	GREAT WEST ROAD
Entity Address, City or Town	BRENTFORD
Entity Address, Country	GB
Entity Address, Postal Zip Code	TW8 9DF
Entity Central Index Key	0001601072

Consolidated condensed statemen

Consolidated condensed statements of financial position - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Non-current assets
Contracted concessional, PP&E and other intangible assets	$ 7,185,415,000	$ 7,483,259,000
Investments carried under the equity method	243,898,000	260,031,000
Other financial assets	197,402,000	176,237,000
Deferred tax assets	151,873,000	149,656,000
Total non-current assets	7,778,588,000	8,069,183,000
Current assets
Inventories	27,705,000	34,511,000
Trade and other receivables	287,202,000	200,334,000
Other financial assets	173,532,000	195,893,000
Cash and cash equivalents	594,616,000	600,990,000
Total current assets	1,083,055,000	1,031,728,000
Total assets	8,861,643,000	9,100,911,000
Equity attributable to the Company
Share capital	11,615,905	11,605,513
Share premium	736,594,000	986,594,000
Capital reserves	909,911,000	814,951,000
Other reserves	357,482,000	345,567,000
Accumulated currency translation differences	(156,807,000)	(161,307,000)
Accumulated deficit	(349,552,000)	(397,540,000)
Non-controlling interests	183,569,000	189,176,000
Total equity	1,692,813,000	1,789,047,000
Non-current liabilities
Long-term corporate debt	1,005,925,000	1,000,503,000
Long-term project debt	4,012,592,000	4,226,518,000
Grants and other liabilities	1,236,850,000	1,252,513,000
Derivative liabilities	6,454,000	16,847,000
Deferred tax liabilities	287,960,000	296,481,000
Total non-current liabilities	6,549,781,000	6,792,862,000
Current liabilities
Short-term corporate debt	40,683,000	16,697,000
Short-term project debt	399,472,000	326,534,000
Trade payables and other current liabilities	136,536,000	140,230,000
Income and other tax payables	42,358,000	35,541,000
Total current liabilities	619,049,000	519,002,000
Total equity and liabilities	$ 8,861,643,000	$ 9,100,911,000

Consolidated condensed income s

Consolidated condensed income statements - USD ($) shares in Thousands, $ in Thousands		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
Consolidated condensed income statements [Abstract]
Revenue		$ 858,583	$ 858,405
Other operating income		57,402	54,860
Employee benefit expenses		(76,051)	(58,766)
Depreciation, amortization, and impairment charges		(310,502)	(374,059)
Other operating expenses		(237,930)	(261,435)
Operating profit		291,502	219,005
Financial income		17,414	5,934
Financial expense		(243,083)	(243,208)
Net exchange differences		(244)	13,837
Other financial expense, net		(12,011)	(1,456)
Financial expense, net		(237,924)	(224,893)
Share of profit of entities carried under the equity method		6,905	20,668
Profit before income tax		60,483	14,780
Income tax		(11,587)	(12,975)
Profit for the period		48,896	1,805
Profit attributable to non-controlling interests		(2,846)	(11,278)
Profit/(loss) for the period attributable to the Company		$ 46,050	$ (9,473)
Weighted average number of ordinary shares outstanding - basic (in shares)		116,149	114,236
Weighted average number of ordinary shares outstanding - diluted (in shares)		119,714	118,402
Basic earnings per share (in dollars per share)		$ 0.4	$ (0.08)
Diluted earnings per share (in dollars per share)	[1],[2]	$ 0.4	$ (0.09)

[1]Antidilutive effect applied, where applicable (see Note 21)[2]The potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the nine-month period ended September 30, 2023, as they have an antidilutive effect. For the nine-month period ended September 30, 2022, the potential ordinary shares related to the long-term incentive plans granted to employees and the ATM program have not been considered in the calculation of diluted earnings per share as they have an antidilutive effect.

Consolidated condensed statem_2

Consolidated condensed statements of comprehensive income - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Consolidated condensed statements of comprehensive income [Abstract]
Profit for the period	$ 48,896	$ 1,805
Items that may be subject to transfer to income statement
Change in fair value of cash flow hedges	39,853	209,108
Currency translation differences	2,597	(76,915)
Tax effect	(12,972)	(52,498)
Net income recognized directly in equity	29,478	79,695
Cash flow hedges	(17,991)	31,473
Tax effect	4,498	(7,868)
Transfers to income statement	(13,493)	23,605
Other comprehensive income	15,985	103,300
Total comprehensive income for the period	64,881	105,105
Total comprehensive income attributable to non-controlling interests	(2,416)	(14,114)
Total comprehensive income attributable to the Company	$ 62,465	$ 90,991

Consolidated condensed statem_3

Consolidated condensed statements of changes in equity - USD ($) $ in Thousands	Total	Total Equity Attributable to Company [Member]	Share Capital [Member]	Share Premium [Member]	Capital Reserves [Member]	Other Reserves [Member]	Accumulated Currency Translation Differences [Member]	Accumulated Deficit [Member]	Non-controlling Interests [Member]
Balance, beginning of period at Dec. 31, 2021	$ 1,748,605	$ 1,542,399	$ 11,240	$ 872,011	$ 1,020,027	$ 171,272	$ (133,450)	$ (398,701)	$ 206,206
Profit/(loss) for the nine -month period after taxes	1,805	(9,473)	0	0	0	0	0	(9,473)	11,278
Change in fair value of cash flow hedges net of transfer to the income statement	240,581	222,211	0	0	0	220,638	0	1,573	18,370
Currency translation differences	(76,915)	(63,576)	0	0	0	0	(63,576)	0	(13,339)
Tax effect	(60,366)	(58,171)	0	0	0	(58,171)	0	0	(2,195)
Other comprehensive income	103,300	100,464	0	0	0	162,467	(63,576)	1,573	2,836
Total comprehensive income for the period	105,105	90,991	0	0	0	162,467	(63,576)	(7,900)	14,114
Business combinations (Note 5)	14,300	0	0	0	0	0	0	0	14,300
Share-based compensation (Note 13)	4,082	4,082	0	0	0	0	0	4,082	0
Capital contribution (Note 13)	113,099	113,099	366	114,583	(1,850)	0	0	0	0
Distributions (Note 13)	(179,823)	(151,462)	0	0	(151,462)	0	0	0	(28,361)
Balance, end of period at Sep. 30, 2022	1,805,368	1,599,109	11,606	986,594	866,715	333,739	(197,026)	(402,519)	206,259
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/(loss) 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 the income 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 (Note 7)	(2,817)	0	0	0	0	0	0	0	(2,817)
Reduction of share premium (Note 13)	0	0	0	(250,000)	250,000	0	0	0	0
Share-based compensation (Note 13)	1,948	1,948	10	0	0	0	0	1,938	0
Capital contribution (Note 13)	19,492	25	0	0	25	0	0	0	19,467
Distributions (Note 13)	(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

Consolidated condensed cash flo

Consolidated condensed cash flows statements - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Consolidated condensed cash flows statements [Abstract]
Profit for the period	$ 48,896	$ 1,805
Financial expense and non-monetary adjustments	560,976	628,279
Profit for the period adjusted by non-monetary items	609,872	630,084
Changes in working capital	(116,146)	47,778
Net interest and income tax paid	(159,904)	(162,136)
Net cash provided by operating activities	333,822	515,726
Business combinations and investments in entities under the equity method	(17,680)	(45,553)
Investments in operating concessional assets	(24,738)	(27,890)
Investments in assets under development or construction	(33,561)	(30,406)
Distributions from entities under the equity method	28,880	56,202
Net (investment)/divestment in other non-current financial assets	22,533	(419)
Net cash used in investing activities	(24,566)	(48,066)
Proceeds from project debt	213,725	0
Proceeds from corporate debt	110,803	60,282
Repayment of project debt	(390,119)	(196,311)
Repayment of corporate debt	(83,356)	(62,352)
Dividends paid to Company's shareholders	(155,065)	(151,462)
Dividends paid to non-controlling interests	(25,759)	(26,442)
Non-controlling interests capital contribution	19,823	0
Capital increase	0	113,167
Net cash used in financing activities	(309,948)	(263,118)
Net increase/(decrease) in cash and cash equivalents	(692)	204,542
Cash and cash equivalents at the beginning of the period	600,990	622,689
Translation differences in cash and cash equivalents	(5,682)	(45,656)
Cash and cash equivalents at the end of the period	$ 594,616	$ 781,575

Nature of the business

Nature of the business	9 Months Ended
Nature of the business	Sep. 30, 2023
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 (Spain, Italy, Algeria and South Africa). Atlantica’s shares trade on the NASDAQ Global Select Market under the symbol “AY”. In March 2023, the Company completed the process of transitioning O&M services for the assets in Spain where Abengoa was still the supplier to an Atlantica’ subsidiary (Note 5). After this transfer, the Company performs the O&M services with its own personnel for assets representing approximately 72% of the consolidated revenue in 2022. Abengoa currently provides O&M services for assets representing less than 5% of the consolidated revenue of the Company for the year ended December 31, 2022. The following three assets that the Company had under construction during 2022, finished construction and reached COD in the first quarter of 2023: - Albisu, a 10 MW PV asset wholly owned by the Company. Albisu is located in the city of Salto (Uruguay). The asset has a 15-year PPA with Montevideo Refrescos, S.R.L, a subsidiary of Coca-Cola Femsa., S.A.B. de C.V. The PPA is denominated in local currency with a maximum and minimum price in U.S. dollars and is adjusted monthly based on a formula referring to U.S. Producer Price Index (PPI), Uruguay’s Consumer Price Index (CPI) and the applicable UYU/U.S. dollar exchange rate. - La Tolua and Tierra Linda, two wholly owned solar PV assets in Colombia with a combined capacity of 30 MW. Each plant has a 10-year PPA in local currency indexed to local inflation with Coenersa, the largest independent electricity wholesaler in Colombia . During the year 2022, the Company completed the following investments: - On January 17, 2022, the Company closed the acquisition of Chile TL4, a 63-mile transmission line and 2 substations in Chile for a total equity investment of $38.4 million (Note 5). The Company expects to expand the transmission line in 2024, which would represent an additional investment of approximately $8 million. The asset has fully contracted revenues in U.S. dollars, with inflation escalation and a 50-year remaining contract life. The off-takers are several mini-hydro plants that receive contracted or regulated payments. - On April 4, 2022, the Company closed the acquisition of Italy PV 4, a 3.6 MW solar portfolio in Italy for a total equity investment of $3.7 million (Note 5). The asset has regulated revenues under a feed in tariff until 2031. - On September 2, 2022, the Company completed its third investment through its Chilean renewable energy platform in a 73 MW solar PV plant, Chile PV 3, located in Chile, for corresponding to a of equity interest (Note 5). The Company expects to install batteries with a capacity of approximately MWh in 2024. Total investment including batteries is expected to be in the range of $15 million to $25 million depending on the capital structure. Part of the asset’s revenue is currently based on capacity payments. Adding storage would increase the portion of capacity payments. - On November 16, 2022, the Company closed the acquisition of a 49% interest, with joint control, in an 80 MW portfolio of solar PV projects in Chile, Chile PMGD, which is currently under construction. Atlantica´s economic rights are expected to be approximately 70%. Total investment in equity and preferred equity is expected to be approximately $30 million and Commercial Operation Date (“COD”) is expected to be progressive in 2024. Revenue for these assets is regulated under the Small Distributed Generation Means Regulation Regime (“PMGD”) for projects with a capacity equal or lower than 9MW, which allows to sell electricity through a stabilized price. The following table provides an overview of the main operating assets the Company owned or had an interest in as of September 30, 2023: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (17) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW BBB+/A3/BBB+ 2013 20 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/ Ba2/BB+ 2014 16 Coso Renewable (Geothermal) 100% California (USA) USD 135 MW Investment Grade (11) 1987-1989 18 Elkhorn Valley (16) Renewable (Wind) 49% Oregon (USA) USD 101 MW BBB/Baa1/-- 2007 4 Prairie Star (16) Renewable (Wind) 49% Minnesota (USA) USD 101 MW --/A3/A- 2007 4 Twin Groves II (16) Renewable (Wind) 49% Illinois (USA) USD 198 MW BBB/Baa2/-- 2008 2 Lone Star II (16) Renewable (Wind) 49% Texas (USA) USD 196 MW N/A 2008 N/A Chile PV 1 Renewable (Solar) 35% (1) Chile USD 55 MW N/A 2016 N/A Chile PV 2 Renewable (Solar) 35% (1) Chile USD 40 MW Not rated 2017 7 Chile PV 3 Renewable (Solar) 35% (1) Chile USD 73 MW N/A 2014 N/A La Sierpe Renewable (Solar) 100% Colombia COP 20 MW Not rated 2021 12 La Tolua Renewable (Solar) 100% Colombia COP 20 MW Not rated 2023 10 Tierra Linda Renewable (Solar) 100% Colombia COP 10 MW Not rated 2023 10 Albisu Renewable (Solar) 100% Uruguay UYU 10 MW Not rated 2023 15 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa2/BBB (12) 2014 11 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa2/BBB (12) 2014 11 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa2/BBB (12) 2015 12 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB/Baa1/BBB 2012 9 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 14/14 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 13/14 PS10 & PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007&2009 9/11 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 13/13 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 14/14 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 12/12/12 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 15/15 Seville PV Renewable (Solar) 80% (4) Spain Euro 1 MW A/Baa1/A- 2006 12 Italy PV 1 Renewable (Solar) 100% Italy Euro 1.6 MW BBB/Baa3/BBB 2010 8 Italy PV 2 Renewable (Solar) 100% Italy Euro 2.1 MW BBB/Baa3/BBB 2011 8 Italy PV 3 Renewable (Solar) 100% Italy Euro 2.5 MW BBB/Baa3/BBB 2012 8 Italy PV 4 Renewable (Solar) 100% Italy Euro 3.6 MW BBB/Baa3/BBB 2011 8 Kaxu Renewable (Solar) 51% (5) South Africa Rand 100 MW BB-/Ba2/BB- (13) 2015 11 Calgary Efficient natural gas &heat 100% Canada CAD 55 MWt ~41% A+ or higher (14) 2010 17 ACT Efficient natural gas & heat 100% Mexico USD 300 MW BBB/B1/B+ 2013 10 Monterrey Efficient natural gas &heat 30% Mexico USD 142 MW Not rated 2018 23 ATN (15) Transmission line 100% Peru USD 379 miles BBB/Baa1/BBB 2011 17 ATS Transmission line 100% Peru USD 569 miles BBB/Baa1/BBB 2014 20 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 10 Quadra 1 & 2 Transmission line 100% Chile USD 49 miles/32 miles Not rated 2014 11/11 Palmucho Transmission line 100% Chile USD 6 miles BBB/ -- /BBB+ 2007 14 Chile TL3 Transmission line 100% Chile USD 50 miles A/A2/A- 1993 N/A Chile TL4 Transmission line 100% Chile USD 63 miles Not rated 2016 48 Skikda Water 34.20% (6) Algeria USD 3.5 M ft3/day Not rated 2009 10 Honaine Water 25.50% (7) Algeria USD 7 M ft3/day Not rated 2012 14 Tenes Water 51% (8) Algeria USD 7 M ft3/day Not rated 2015 17 (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 (~41% A+ rating or higher, the rest is unrated). (15) Including ATN Expansion 1 & 2. (16) Part of Vento II Portfolio (17) As of September 30, 2023 (*) Commercial Operation Date In October 2023, Chile PV 2, where the Company owns a 35% equity interest, did not make its debt service payment mainly due to the low electricity prices in Chile, which represents an event of default. The Company and its partner are in conversations with the banks regarding a potential waiver. In addition, Chile PV 1, where the Company owns a 35% equity interest, was not able to maintain the minimum required cash in its debt service reserve account during the third quarter of 2023 due to low electricity prices, which represents an event of default as of September 30, 2023. As a result, although the Company does not expect an acceleration of the debt to be declared by the credit entities, Chile PV 1 did not have an unconditional right to defer the settlement of the debt for at least twelve months and the project debt, which amounts to $49 million as of September 30, 2023 (Note 15), was classified as current in these Consolidated Condensed Interim Financial Statements in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”.

Basis of preparation

Basis of preparation	9 Months Ended
Basis of preparation	Sep. 30, 2023
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, 2022, were approved by the Board of Directors on February 28, 2023. 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, 2023, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2022. 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, 2022 included in the 2022 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 7, 2023. Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2023, 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. In addition, the IASB published in May 2023 an amendment to IAS 12, “Income taxes”, to clarify the application of this standard arising from tax legislation enacted or substantively enacted in each country to implement the Pillar Two model rules in which it provides: - a temporary exception to the accounting for deferred taxes in connection with the implementation of Pillar Two. - qualitative and quantitative disclosures to enable users to understand the entities’ exposure to taxes that may arise from the Pillar Two model rules and/or the entity’s progress in its implementation. The Company is currently working on analyzing the implications arising from this new regulation applicable for accounting periods commencing on or after December 31, 2023. b) Standards, interpretations and amendments published by the IASB that will be effective for periods beginning on or after January 1, 2024: 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, 2024, 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, 2023, are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Financial risk management

Financial risk management	9 Months Ended
Financial risk management	Sep. 30, 2023
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, 2022 included in the 2022 20-F.

Financial information by segmen

Financial information by segment	9 Months Ended
Financial information by segment	Sep. 30, 2023
Financial information by segment [Abstract]
Financial information by segment	Note 4. - Financial information by segment Atlantica’s segment structure reflects how management currently makes financial decisions and allocates resources. Its operating and reportable segments are based on the following geographies where the contracted concessional assets are located: North America, South America and EMEA. In addition, based on the type of business, as of September 30, 2023, 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 interests, income tax expense, financial expense (net), depreciation, amortization and impairment charges of entities included in the 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, 2023, Atlantica had three customers with revenues representing more than 10% of total revenue, in the renewable energy business sector. In the nine-month period ended September 30, 2022, Atlantica had two customers with revenues representing more than 10% of total revenue, both in the renewable energy business sector. a) The following tables show Revenue and Adjusted EBITDA by operating segments and business sectors 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 2023 2022 2023 2022 North America 338,745 323,693 260,684 258,161 South America 140,269 122,549 112,049 95,080 EMEA 379,569 412,163 254,548 277,400 Total 858,583 858,405 627,281 630,641 Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sectors 2023 2022 2023 2022 Renewable energy 640,117 652,757 460,442 469,851 Efficient natural gas & heat 84,974 81,944 66,526 66,808 Transmission lines 91,825 83,278 73,256 66,226 Water 41,667 40,424 27,057 27,756 Total 858,583 858,405 627,281 630,641 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2023 2022 Profit/(loss) attributable to the Company 46,050 (9,473 ) Profit attributable to non-controlling interests 2,846 11,278 Income tax (benefit)/expense 11,587 12,975 Financial expense, net 237,924 224,893 Depreciation, amortization, and impairment charges 310,502 374,059 Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership) 18,372 16,909 Total segment Adjusted EBITDA 627,281 630,641 b) The assets and liabilities by operating segments and business sector as of September 30, 2023, and December 31, 2022 are as follows: Assets and liabilities by geography as of September 30, 2023: North America South America EMEA Balance as of September 30, 2023 ($ in thousands) Assets allocated Contracted concessional, PP&E and other intangible assets 3,081,319 1,210,839 2,893,257 7,185,415 Investments carried under the equity method 195,434 7,769 40,695 243,898 Other current financial assets 97,798 31,068 44,666 173,532 Cash and cash equivalents (project companies) 165,905 132,816 247,657 546,378 Subtotal allocated 3,540,456 1,382,492 3,226,275 8,149,223 Unallocated assets Other non-current assets 349,275 Other current assets (including cash and cash equivalents at holding company level) 363,145 Subtotal unallocated 712,420 Total assets 8,861,643 North America South America EMEA Balance as of September 30, 2023 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,686,999 826,049 1,899,016 4,412,064 Grants and other liabilities 953,880 34,776 248,194 1,236,850 Subtotal allocated 2,640,879 860,825 2,147,210 5,648,914 Unallocated liabilities Long-term and short-term corporate debt 1,046,608 Other non-current liabilities 294,414 Other current liabilities 178,894 Subtotal unallocated 1,519,916 Total liabilities 7,168,830 Equity unallocated 1,692,813 Total liabilities and equity unallocated 3,212,729 Total liabilities and equity 8,861,643 Assets and liabilities by geography as of December 31, 2022: North America South America EMEA Balance as of December 31, 2022 Assets allocated Contracted concessional, PP&E and other intangible assets 3,167,490 1,241,879 3,073,889 7,483,259 Investments carried under the equity method 210,704 4,450 44,878 260,031 Other current financial assets 118,385 31,136 46,373 195,893 Cash and cash equivalents (project companies) 187,568 85,697 266,557 539,822 Subtotal allocated 3,684,147 1,363,162 3,431,697 8,479,005 Unallocated assets Other non-current assets 325,893 Other current assets (including cash and cash equivalents at holding company level) 296,013 Subtotal unallocated 621,906 Total assets 9,100,911 North America South America EMEA Balance as of December 31, 2022 Liabilities allocated Long-term and short-term project debt 1,713,125 841,906 1,998,021 4,553,052 Grants and other liabilities 994,874 25,031 232,608 1,252,513 Subtotal allocated 2,707,999 866,937 2,230,629 5,805,565 Unallocated liabilities Long-term and short-term corporate debt 1,017,200 Other non-current liabilities 313,328 Other current liabilities 175,771 Subtotal unallocated 1,506,299 Total liabilities 7,311,864 Equity unallocated 1,789,047 Total liabilities and equity unallocated 3,295,346 Total liabilities and equity 9,100,911 Assets and liabilities by business sector as of September 30, 2023: Renewable energy Efficient natural gas & heat Transmission lines Water Balance as of September 30, 2023 ($ in thousands) Assets allocated Contracted concessional assets, PP&E and other intangible assets 5,773,740 463,204 785,309 163,162 7,185,415 Investments carried under the equity method 190,325 11,514 4,202 37,857 243,898 Other current financial assets 2,752 96,793 30,710 43,277 173,532 Cash and cash equivalents (project companies) 417,175 31,195 73,376 24,632 546,378 Subtotal allocated 6,383,992 602,706 893,597 268,928 8,149,223 Unallocated assets Other non-current assets 349,275 Other current assets (including cash and cash equivalents at holding company level) 363,145 Subtotal unallocated 712,420 Total assets 8,861,643 Renewable energy Efficient natural gas & Heat Transmission lines Water Balance as of September 30, 2023 Liabilities allocated Long-term and short-term project debt 3,345,074 411,799 577,773 77,418 4,412,064 Grants and other liabilities 1,189,637 31,930 12,829 2,454 1,236,850 Subtotal allocated 4,534,711 443,729 590,602 79,872 5,648,914 Unallocated liabilities Long-term and short-term corporate debt 1,046,608 Other non-current liabilities 294,414 Other current liabilities 178,894 Subtotal unallocated 1,519,916 Total liabilities 7,168,830 Equity unallocated 1,692,813 Total liabilities and equity unallocated 3,212,729 Total liabilities and equity 8,861,643 Assets and liabilities by business sector as of December 31, 2022: Renewable energy Efficient natural & Heat Transmission lines Water Balance as of December 31, 2022 Assets allocated Contracted concessional, PP&E and other intangible assets 6,035,091 485,431 800,067 162,670 7,483,259 Investments carried under the equity method 203,420 10,034 4,450 42,128 260,031 Other current financial assets 6,706 116,366 30,582 42,240 195,893 Cash and cash equivalents (project companies) 392,577 73,673 48,073 25,498 539,822 Subtotal allocated 6,637,794 685,504 883,172 272,536 8,479,005 Unallocated assets Other non-current assets 325,893 Other current assets (including cash and cash equivalents at holding company level) 296,013 Subtotal unallocated 621,906 Total assets 9,100,911 Renewable energy Efficient natural & Heat Transmission lines Water Balance as of December 31, 2022 Liabilities allocated Long-term and short-term project debt 3,442,625 440,999 582,689 86,739 4,553,052 Grants and other liabilities 1,211,878 32,138 6,040 2,457 1,252,513 Subtotal allocated 4,654,503 473,137 588,729 89,196 5,805,565 Unallocated liabilities Long-term and short-term corporate debt 1,017,200 Other non-current liabilities 313,328 Other current liabilities 175,771 Subtotal unallocated 1,506,299 Total liabilities 7,311,864 Equity unallocated 1,789,047 Total liabilities and equity unallocated 3,295,346 Total liabilities and equity 9,100,911 c) The amount of depreciation, amortization and impairment charges recognized for the nine-month periods ended September 30, 2023 and 2022 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2023 2022 ($ in thousands) North America (103,001 ) (167,497 ) South America (46,278 ) (46,467 ) EMEA (161,223 ) (160,095 ) Total (310,502 ) (374,059 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2023 2022 ($ in thousands) Renewable energy (286,611 ) (322,183 ) Efficient natural gas & heat (2,196 ) (23,884 ) Transmission lines (22,033 ) (26,321 ) Water 338 (1,671 ) Total (310,502 ) (374,059 )

Business combinations

Business combinations	9 Months Ended
Business combinations	Sep. 30, 2023
Business combinations [Abstract]
Business combinations	Note 5. – Business combinations For the nine-month period ended September 30, 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 has been accounted for in these Consolidated Condensed Interim 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 nine-month period ended September Property, plant and equipment under IAS 16 1,565 Intangible assets under IAS 38 5,645 Inventories 1,646 Other current and non-current liabilities (6,653 ) Total net assets acquired at fair value 2,203 Asset acquisition – purchase price (2,203 ) 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 September The amount of revenue contributed by the acquisitions during the nine-month period ended September nil For the year ended December 31, 2022 On January 17, 2022, the Company closed the acquisition of Chile TL4, a 63-mile transmission line and 2 substations in Chile for a total equity investment of $38.4 million. Atlantica has control over Chile TL4 under IFRS 10, Consolidated Financial Statements. The acquisition of Chile TL4 had been accounted for in these Consolidated Condensed Interim Financial Statements in accordance with IFRS 3, Business Combinations. Chile TL4 is included within the Transmission Lines sector and the South America geography. On April 4, 2022, the Company closed the acquisition of Italy PV 4, a 3.6 MW solar portfolio in Italy for a total equity investment of $3.7 million. Atlantica has control over Italy PV 4 under IFRS 10, Consolidated Financial Statements. The acquisition of Italy PV 4 had been accounted for in these Consolidated Condensed Interim Financial Statements in accordance with IFRS 3, Business Combinations. Italy PV 4 is included within the Renewable energy sector and the EMEA geography. On September the Company closed the acquisition of Chile PV a 73 MW solar PV plant through its renewable energy platform in Chile for a total equity investment of . Atlantica has control over Chile PV under IFRS Consolidated Financial Statements. The acquisition of Chile PV had been accounted for in these Consolidated Condensed Interim Financial Statements in accordance with IFRS Business Combinations, showing of non-controlling interests. Chile PV is included within the Renewable energy sector and the South America geography. The fair value of assets and liabilities consolidated at the effective acquisition date is shown in aggregate on the basis that they are individually not significant in the following table: Business combinations for the year ended December 31, 2022 Property, plant and equipment under IAS 16 55,135 Rights of use under IFRS 16 (lessee) or intangible assets under IAS 38 26,794 Cash and cash equivalents 1,057 Other current assets 8,283 Non-current Project debt (1,301 ) Current Project debt (148 ) Other current and non-current liabilities (25,853 ) Non-controlling interests (14,300 ) Total net assets acquired at fair value 49,667 Asset acquisition – purchase price (49,667 ) Net result of business combinations - The purchase price equaled the fair value of the net assets acquired. The amount of revenue contributed by the acquisitions performed during 2022 to the Consolidated Financial Statements of the Company for the year 2022 was $6.2 million, and the amount of profit after tax was $1.7 million. Had the acquisitions been consolidated from January 1, 2022, the consolidated statement of comprehensive income would have included additional revenue of $4.8 million and additional profit after tax of $1.7 million. In January, April and September 2023, the provisional period for the purchase price allocation of Chile TL 4, Italy PV 4 and Chile PV 3, respectively, 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, 2023
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, 2023, and December 31, 2022, 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 Total ($ in thousands) Cost 798,044 2,704 8,907,348 147,828 968,858 10,824,782 Amortization and impairment (68,659 ) - (3,320,987 ) (34,676 ) (215,045 ) (3,639,367 ) Total as of September 30, 2023 729,385 2,704 5,586,361 113,152 753,813 7,185,415 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 Total ($ in thousands) Cost 818,170 2,787 8,976,243 120,307 945,475 10,862,982 Amortization and impairment (69,557 ) - (3,088,778 ) (26,782 ) (194,606 ) (3,379,723 ) Total as of December 31, 2022 748,613 2,787 5,887,465 93,525 780,869 7,483,259 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, 2023. During the nine-month period ended September 30, 2022, an impairment loss of $41 million was recorded in Solana, due to the continued delays in the works and replacements that the Company was carrying out in its storage system and their impact on production in 2022, as well as an increase in the discount rate. The impairment provision based on the expected credit losses on contracted concessional financial assets decreased by $1 million in the nine-month period ended September 30, 2023 (increase of $27 million in the nine-month period ended September 30, 2022, 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, 2023
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, 2023, and December 31, 2022: Balance as of September 30, 2023 Balance as of December 31, 2022 ($ in thousands) 2 007 Vento II, LLC 175,938 181,735 Windlectric Inc 7,981 18,935 Myah Bahr Honaine, S.P.A. 37,857 42,128 Pemcorp SAPI de CV 11,514 10,034 Akuo Atlantica PMGD Holding S.P.A. 4,202 4,450 Colombian portfolio of renewable energy entities 3,544 - Pectonex, R.F. Proprietary Limited 1,355 1,411 Evacuación Valdecaballeros, S.L. 697 858 Fontanil Solar, S.L.U. 229 229 Murum Solar, S.L.U. 222 222 SailH2 Ingeniería, S.L. 359 - Liberty Infraestructuras S.L. - 29 Total 243,898 260,031 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”) Windlectric Inc., the project entity, is 100% owned by Amherst Island Partnership, itself 30% owned by Atlantica Yield Energy Solutions Canada Inc. (“AYES Canada”) and therefore 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 Pemcorp SAPI de CV, Monterrey´s project entity, is 100% owned by Arroyo Netherlands II B.V., which is accounted for under the equity method in these Consolidated Condensed Interim Financial Statements. Arroyo Netherlands II B.V. is 30% owned by Atlantica. Akuo Atlantica PMGD Holding S.P.A.(“Akuo”) is the holding company of an 80 MW portfolio of solar PV assets in Chile, which is currently under construction, 49% owned by Atlantica, with joint control since November 2022 and accounted for under the equity method in these Consolidated Condensed Interim Financial Statements. The Colombian portfolio of renewable energy entities includes the following entities: Atlantica – HIC Renovables S.A.S., SJ Renovables Sun 1 S.A.S. E.S, AC Renovables Sol 1 S.A.S. E.S, SJ Renovables Wind 1 S.A.S. E., PA Renovables Sol 1 S.A.S. E.S and Atlantica Hidro Colombia S.A.S. On March 1, 2023, Atlantica sold part of its equity interest in these entities to a partner, which now holds a 50% equity interest. Atlantica and the partner hold 50% of the shares each and have joint control over these entities in accordance with IFRS 11, Joint arrangements. As a result, the subsidiaries, which were previously fully consolidated showing 30% of non-controlling interest, are now recorded as an investment in joint ventures under the equity method in these Consolidated Condensed Interim Financial Statements in accordance with IAS 28, Investments in associates and joint ventures. Carrying amount of the non-controlling interests in these entities were derecognized at the date control was lost by Atlantica. Further to the sale of part of its equity interest, Atlantica recorded a gain of $4.6 million as Other operating income in the nine-month period ended September 30, 2023 (Note 20). The decrease in investments carried under the equity method as of September 30, 2023, is primarily due to the distributions made by Amherst Island Partnership to AYES Canada for the period for $11.1 million related to the investment in Windlectric Inc. A significant portion of the distributions received from Amherst are distributed by the Company to its partner in this project (Note 13) . The decrease in the investment in Vento II is primarily due to the distributions received from this asset by the Company for $11.0 million, partially offset by the share of profit in Vento II for the nine-month period ended September 30, 2023 for $5.3 million.

Financial assets

Financial assets	9 Months Ended
Financial assets	Sep. 30, 2023
Financial assets [Abstract]
Financial assets	Note 8. - Financial assets The detail of Non-current and Current financial assets as of September 30, 2023, and December 31, 2022, is as follows: Balance as of September 30, 2023 Balance as of December 31, 2022 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 11,719 15,959 Derivative assets (Note 9) 110,344 89,806 Other receivable accounts at amortized cost 75,339 70,472 Total non-current financial assets 197,402 176,237 Contracted concessional financial assets 169,574 186,841 Derivative assets (Note 9) 3,204 7,575 Other receivable accounts at amortized cost 754 1,477 Total current financial assets 173,532 195,893 Investment in Ten West Link is a 12.5% interest in a 114-mile transmission line in the U.S., currently under construction.

Derivative financial instrument

Derivative financial instruments	9 Months Ended
Derivative financial instruments	Sep. 30, 2023
Derivative financial instruments [Abstract]
Derivative financial instruments	Note 9. - Derivative financial instruments The breakdowns of the fair value amount of the derivative financial instruments as of September 30, 2023, and December 31, 2022, are as follows: Balance as of September 30, 2023 Balance as of December 31, 2022 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 109,938 5,523 94,192 12,159 Foreign exchange derivatives instruments 3,610 - 3,189 - Notes conversion option (Note 14) - 931 - 4,688 Total 113,548 6,454 97,381 16,847 The derivatives are primarily interest rate cash flow hedges. All are classified as non-current assets or non-current liabilities, as they hedge long-term financing agreements. The net amount of the fair value of interest rate derivatives designated as cash flow hedges transferred to the consolidated condensed income statement is a profit of $18.0 million for the -month period ended September (loss of for the -month period ended September . The after-tax results accumulated in equity in connection with derivatives designated as cash flow hedges as of September 30, 2023, and December 31, 2022, amount to a profit of $357.5 million and $345.6 million, respectively. Additionally, the Company has currency options with leading international financial institutions, which guarantee minimum Euro-U.S. dollar exchange rates. The strategy of the Company is to hedge the exchange rate for the net distributions from its European assets after deducting euro-denominated interest payments and euro-denominated general and administrative expenses. Through currency options, the strategy of the Company is to hedge 100% of its euro-denominated net exposure for the next 12 months and 75% of its euro denominated net exposure for the following 12 months, on a rolling basis. Change in fair value of these foreign exchange derivatives instruments are directly recorded in the consolidated income statement. Finally, the conversion option of the Green Exchangeable Notes issued in July 2020 (Note 14) is recorded as a derivative with a fair value (liability) of $0.9 million as of September 30, 2023 ($4.7 million as of December 31, 2022).

Fair value of financial instrum

Fair value of financial instruments	9 Months Ended
Fair value of financial instruments	Sep. 30, 2023
Fair value of financial instruments [Abstract]
Fair value of financial instruments	Note 10. - Fair value of financial instruments Financial instruments measured at fair value are classified based on the nature of the inputs used for the calculation of fair value: - Level 1: Inputs are quoted prices in active markets for identical assets or liabilities. - Level 2: Fair value is measured based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). - Level 3: Fair value is measured based on unobservable inputs for the asset or liability. As of September 30, 2023, 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, 2023
Related parties [Abstract]
Related parties	Note 11. - Related parties The related parties of the Company are primarily Algonquin Power & Utilities Corp. (“Algonquin”) and its subsidiaries, non-controlling interests (Note 13), entities accounted for under the equity method (Note 7), as well as the Directors and the Senior Management of the Company. Details of balances with related parties as of September 30, 2023, and December 31, 2022, are as follows: Receivables (current) Receivables (non-current) Payables (current) Payables (non-current) Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2023 943 17,006 - - 2022 1,097 17,006 - - Akuo Atlantica PMGD Holding S.P.A 2023 38 8,364 - - 2022 - 504 - - Colombian portfolio of renewable energy entities 2023 - 11,515 23 - 2022 - - - - Other 2023 32 154 - - 2022 127 - - - Non controlling interest: Algonquin 2023 38 - - - 2022 - - 4,762 - JGC Corporation 2023 - - - 4,737 2022 - - - 6,088 Algerian Energy Company, SPA 2023 - - 3,389 - 2022 - - - - Other 2023 3 - - 27 2022 - - 21 - Other related parties: Atlantica´s partner in Colombia (Note 7) 2023 918 - - - 2022 - - - - Total 2023 1,972 37,039 3,412 4,764 2022 1,224 17,510 4,783 6,088 Receivables with Arroyo Netherland II B.V, the holding company of Pemcorp SAPI de CV, Monterrey´s project entity (Note 7), correspond to the short- and long-term portion of the loan with maturity date in 2027 that was granted at acquisition date of the project and accrues an interest of SOFR plus 6.31%. Non-current receivables include a loan that accrues a fixed interest of 8.75% with Akuo Atlantica PMGD Holding S.P.A and a loan with the Colombian portfolio of renewable energy entities in which the Company has a 50% equity interest, which accrues a fixed interest of 8%. Current payables as of September 30, 2023, primarily include the dividend to be paid by Tenes to Algerian Energy Company, SPA. Current payables as of December 31, 2022, primarily included the dividend to be paid by AYES Canada to Algonquin. 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 (Note 7). 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, 2023 and 2022 have been as follows: Financial income Financial expense Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2023 1,346 - 2022 996 - Akuo Atlantica PMGD Holding 2023 403 - 2022 - - Colombian portfolio of renewable energy entities 2023 295 - 2022 - - Non controlling interest: Other 2023 - (234 ) 2022 - (143 ) Total 2023 2,044 (234 ) 2022 996 (143 )

Trade and other receivables

Trade and other receivables	9 Months Ended
Trade and other receivables	Sep. 30, 2023
Trade and other receivables [Abstract]
Trade and other receivables	Note 12. - Trade and other receivables Trade and other receivables as of September 30, 2023, and December 31, 2022, consist of the following: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Trade receivables 225,144 125,437 Tax receivables 33,719 45,680 Prepayments 23,636 11,827 Other accounts receivable 4,703 17,390 Total 287,202 200,334 The increase in trade receivables is primarily due to collections pending from the Spanish state-owner regulator, Comision Nacional de los Mercados y de la Competencia or “CNMC” in the solar assets of the Company in Spain and from Pemex in ACT. During the year 2022, in the assets in Spain, the Company collected revenue in line with the parameters corresponding to the regulation in place at the beginning of the year 2022, as the new parameters, reflecting lower revenue, became final on December 14, 2022. As a result, as of December 31, 2022, trade receivables in the assets in Spain were lower than usual. In the nine-month period ended September 30, 2023, collections at these assets in Spain were regularized. As of September 30, 2023, and December 31, 2022, 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, 2023
Equity [Abstract]
Equity	Note 13. - Equity As of September 30, 2023, the share capital of the Company amounts to $11,615,905 ($11,605,513 as of December 31, 2022) represented by 116,159,054 ordinary shares (116,055,126 ordinary shares as of December 31,2022) fully subscribed and disbursed with a nominal value of $0.10 each, all in the same class and series. Each share grants one voting right. Algonquin owns 42.2% of the shares of the Company and is its largest shareholder as of September 30, 2023. Algonquin’s voting rights and rights to appoint directors are limited to 41.5% and the difference between Algonquin´s ownership and 41.5% will vote replicating non-Algonquin’s shareholders’ vote. 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, 2023, the Company issued 103,928 new shares (228,560 new shares in the nine-month period ended September 30, 2022) to its employees to settle a portion of these plans. On February 28, 2022, the Company established a new “at-the-market program” which replaced its previous program, and entered into a distribution agreement with BofA Securities, MUFG and RBC Capital Markets, as its sales agents, under which the Company may offer and sell from time to time up to $150 million of its ordinary shares. During the nine-month period ended September 30, 2023, the Company did not sell any shares under this program. During the nine-month period ended September 30, 2022, the Company sold 3,423,593 shares at an average market price of $33.57 pursuant to its distribution agreement, representing net proceeds of $114 million. Atlantica´s reserves as of September 30, 2023 are made up of share premium account and capital reserves. The share premium account reduction by $250 million during the nine-month period ended September 30, 2023, increasing capital reserves by the same amount, was made effective upon the confirmation received on June 26, 2023, 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 interests fully relate to interests held by JGC in Solacor 1 and Solacor 2, by Idae in Seville PV, by Itochu Corporation in Solaben 2 and Solaben 3, by Algerian Energy Company, SPA and Sacyr Agua S.L. in Skikda, by Algerian Energy Company, SPA in Tenes, by Industrial Development Corporation of South Africa (IDC) and Kaxu Community Trust in Kaxu, by Algonquin Power Co. in AYES Canada, and by partners of the Company in the Chilean renewable energy platform in Chile PV 1, Chile PV 2 and Chile PV 3. On February 28, 2023, the Board of Directors declared a dividend of $0.445 per share corresponding to the fourth quarter of 2022. The dividend was paid on March 25, 2023, for a total amount of $51.7 million. On May 4, 2023, the Board of Directors declared a dividend of $0.445 per share corresponding to the first quarter of 2023. The dividend was paid on June 15, 2023, for a total amount of $51.7 million. On July 31, 2023, the Board of Directors declared a dividend of $0.445 per share corresponding to the second quarter of 2023. The dividend was paid on September 15, 2023, for a total amount of $51.7 million. In addition, the Company declared dividends and distributions to non-controlling interests in the nine-month period ended September 30, 2023 the nine-month period ended September 30, 2022 Itochu Corporation the nine-month period ended September 30, 2022 the nine-month period ended September 30, 2022 the nine-month period ended September 30, 2022 During the nine-month period ended September 30, 2023, Chile PV 3 received a capital contribution of $19.5 million from the financial partners (Non-controlling interests) through the renewable energy platform of the Company in Chile to install batteries in the asset (Note 1). As of September 30, 2023, and December 31, 2022, 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, 2023
Corporate debt [Abstract]
Corporate debt	Note 14. - Corporate debt The breakdown of corporate debt as of September 30, 2023, and December 31, 2022, is as follows: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Non-current 1,005,925 1,000,503 Current 40,683 16,697 Total Corporate Debt 1,046,608 1,017,200 On July 20, 2017, the Company signed a credit facility (the “2017 Credit Facility”) for up to €10 million ($10.6 million), which is available in euros or U.S. dollars. Amounts drawn down accrue interest at a rate per year equal to the sum of three-month 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 has been increased to €15 million ($15.9 million) and the maturity extended to July 1, 2025. As of September 30, 2023, the 2017 Credit Facility was fully available ($6.4 million were drawn down as of December 31, 2022). 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 allows Atlantica to issue short term notes over the next twelve months for up to €50 million ($53 million), with such notes having a tenor of up to two years. As of September 30, 2023, the Company had €28.0 million ($29.6 million) issued and outstanding under the program at an average cost of 4.88% (€9.3 million, or $10.1 million, as of December 31, 2022). On April 1, 2020, the Company closed the secured 2020 Green Private Placement for €290 million ($307 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 $148 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 has entered into a cap at 0% for the EURIBOR with 3.5 years maturity to hedge the variable interest rate risk. 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 9). 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. On May 10, 2023, the Company entered into a senior unsecured $50 million line of credit with Export Development Canada with a 3-year maturity. Loan under the credit line accrues interest at a rate per annum equal to Term SOFR plus a percentage determined by reference to the leverage ratio of the Company, ranging between 2.46% and 3.11%, with a floor of 0.00% for the Term SOFR. The facility matures on May 25, 2026, and was fully available as of September 30, 2023. Since 2020, the Company entered into loans with different banks as follows: - a €5 million ($5.3 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 ($5.3 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 ($7.4 million) loan on February 24, 2023, which accrues interest at a rate per year equal to 4.21%. The maturity date is February 24, 2028. The repayment schedule for the corporate debt as of September 30, 2023, is as follows: Remainder of 2023 Between January and September 2024 Between October and December 2024 2025 2026 2027 Subsequent years Total ($ in thousands) 2017 Credit Facility 2 - - - - - - 2 Revolving Credit Facility 318 - - 39,291 - - - 39,609 Commercial Paper 28,695 932 - - - - - 29,627 2020 Green Private Placement 167 - - - 305,004 - - 305,171 2020 Note Issuance Facility - - - - - 145,851 - 145,851 Green Exchangeable Notes - 958 - 109,243 - - - 110,201 Green Senior Notes 5,088 - - - - - 395,738 400,826 Other bank loans 1,775 2,748 1,762 4,534 2,192 1,573 737 15,321 Total 36,045 4,638 1,762 153,068 307,196 147,424 396,475 1,046,608 The repayment schedule for the corporate debt as of December 31, 2022, was as follows 2023 2024 2025 2026 2027 Subsequent years Total 2017 Credit Facility 8 6,423 - - - - 6,431 Revolving Credit Facility 112 29,387 29,499 Commercial Paper 9,937 - - - - - 9,937 2020 Green Private Placement 423 - - 308,389 - - 308,812 2020 Note Issuance Facility - - - - 147,257 - 147,257 Green Exchangeable Notes 2,107 - 107,055 - - - 109,162 Green Senior Note 964 - - - - 395,060 396,024 Other bank Loans 3,146 3,122 3,124 686 - - 10,078 Total 16,697 38,932 110,179 309,075 147,257 395,060 1,017,200

Project debt

Project debt	9 Months Ended
Project debt	Sep. 30, 2023
Project debt [Abstract]
Project debt	Note 15. - 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 $209 million as of September 30, 2023 ($208 million as of December 31, 2022). The breakdown of project debt for both non-current and current liabilities as of September 30, 2023, and December 31, 2022, is as follows: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Non-current 4,012,592 4,226,518 Current 399,472 326,534 Total Project debt 4,412,064 4,553,052 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. Chile PV 1, where the Company owns a 35% equity interest, was not able to maintain the minimum required cash in its debt service reserve account during the third quarter of 2023 due to low electricity prices, which represents an event of default as of September 30, 2023. As a result, although the Company does not expect an acceleration of the debt to be declared by the credit entities, Chile PV 1 did not have an unconditional right to defer the settlement of the debt for at least twelve months and the project debt, which amounts to $49 million as of September 30, 2023, was classified as current in these Consolidated Condensed Interim Financial Statements in accordance with International Accounting Standards 1 (“IAS 1”), “Presentation of Financial Statements”. The repayment schedule for project debt in accordance with the financing arrangements as of September 30, 2023, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2023 Interest payment Nominal repayment Between January and September 2024 Between October December 2024 2025 2026 2027 Subsequent years Total ($ in thousands) 54,493 138,302 159,169 139,104 318,905 345,790 492,631 2,763,670 4,412,064 The repayment schedule for project debt in accordance with the financing arrangements as of December 31, 2022, was as follows and was consistent with the projected cash flows of the related projects: 2023 2024 2025 2026 2027 Subsequent years Total Interest payment Nominal repayment 15,053 311,481 323,731 442,920 358,444 504,954 2,596,469 4,553,052

Grants and other liabilities

Grants and other liabilities	9 Months Ended
Grants and other liabilities	Sep. 30, 2023
Grants and other liabilities [Abstract]
Grants and other liabilities	Note 16. - Grants and other liabilities Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Grants 867,439 911,593 Other liabilities and provisions 369,411 340,920 Dismantling provision 146,349 140,595 Lease liabilities 80,786 63,076 Accruals on Spanish market prices differences 99,993 91,884 Others 42,283 45,365 Grants and other non-current liabilities 1,236,850 1,252,513 As of September 30, 2023, 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 $586 million ($610 million as of December 31, 2022). 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 $280 million as of September 30, 2023 ($299 million as of December 31, 2022). 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 $43.8 million and $43.9 million for the nine-month periods ended September 30, 2023 and 2022, respectively (Note 20). The “Accruals on Spanish market prices differences” corresponds to the non-current portion of the payables related to the high market prices in Spain at which the solar assets in Spain invoiced electricity up to September 30, 2023, as a result of a negative adjustment to the regulated revenues for the deviation from the estimated market prices used by the Administration in Spain, which is expected to be compensated over the remaining regulatory life of the solar assets of the Company.

Trade payables and other curren

Trade payables and other current liabilities	9 Months Ended
Trade payables and other current liabilities	Sep. 30, 2023
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Note 17. - Trade payables and other current liabilities Trade payables and other current liabilities as of September 30, 2023, and December 31, 2022, are as follows: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Trade accounts payable 76,808 84,465 Down payments from clients 5,344 11,169 Other accounts payable 54,384 44,596 Total 136,536 140,230 Trade accounts payable mainly relate to the operation and maintenance of the plants. Nominal values of trade payables and other current liabilities are considered to be approximately equal to fair values and the effect of discounting them is not significant.

Income Tax

Income Tax	9 Months Ended
Income Tax	Sep. 30, 2023
Income Tax [Abstract]
Income Tax	Note 18. - Income Tax The effective tax rate for the periods presented has been established based on management’s best estimates, taking into account the tax treatment of permanent differences and tax credits. For the nine-month period ended September 30, 2023, income tax amounted to a $11,587 thousand expense with respect to a profit before income tax of $60,483 thousand. In the nine-month period ended September 30, 2022, income tax amounted to a $12,975 thousand expense with respect to a profit before income tax of $14,780 thousand. The effective tax rate differs from the nominal tax rate mainly due to permanent tax differences in some jurisdictions.

Financial expense, net

Financial expense, net	9 Months Ended
Financial expense, net	Sep. 30, 2023
Financial expense, net [Abstract]
Financial expense, net	Note 19. - Financial expense, net Financial income and expense The following table sets forth financial income and expenses for the nine-month periods ended September 30, 2023 and 2022: For the nine-month period ended September 30, 2023 2022 Financial income ($ in thousands) Interest income on deposits 15,099 3,812 Interest income from loans and credits 2,046 994 Interest rates gains on derivatives: cash flow hedges 269 1,127 Total 17,414 5,934 For the nine-month period ended September 30, 2023 2022 Financial expense ($ in thousands) Interest on loans and notes (260,868 ) (211,484 ) Interest rates gains/(losses) on derivatives: cash flow hedges 17,785 (31,724 ) Total (243,083 ) (243,208 ) Interest expense on loans and notes primarily include interest on corporate and project debt. Gains and losses from interest rate derivatives designated as cash flow hedges primarily correspond to transfers from equity to financial expense when the hedged item impacts the consolidated income statement. The decrease of losses and increase of gains in the nine-month period ended September 30, 2023 compared to the nine-month period ended September 30, 2022, is due to an increase in the spot interest rates in 2023 compared to 2022, which implies lower interest payments on the derivatives instruments contracted. Net exchange differences Net exchange differences primarily correspond to realized and unrealized exchange gains and losses on transactions in foreign currencies as part of the normal course of business of the Company. Other financial income and expenses The following table sets out Other financial income and expenses for the nine-month periods ended September 30, 2023, and 2022: For the nine-month period ended September 30, Other financial income / (expenses) 2023 2022 ($ in thousands) Other financial income 7,836 15,128 Other financial losses (19,847 ) (16,582 ) Total (12,011 ) (1,456 ) Other financial income in the -month period ended September include income for non-monetary change to the fair value of derivatives of Kaxu for which hedge accounting is not applied for , and of income further to the change in the fair value of the conversion option of the Green Exchangeable Notes (Note 14) in the period ($6.2 million and $6.8 million of income respectively in the nine-month period ended September 30, 2022). Other financial losses primarily include guarantees and letters of credit, other bank fees and non-monetary interest expenses for updating the present value of provisions and other long-term liabilities reflecting passage of time.

Other operating income and expe

Other operating income and expenses	9 Months Ended
Other operating income and expenses	Sep. 30, 2023
Other operating income and expenses [Abstract]
Other operating income and expenses	Note 20. - Other operating income and expenses The table below shows the detail of Other operating income and expenses for the nine-month periods ended September 30, 2023, and 2022: Other operating income For the nine-month period ended September 30, 2023 2022 ($ in thousands) Grants (Note 16) 44,072 44,364 Insurance proceeds and other 13,330 10,496 Total 57,402 54,860 Insurance proceeds and other for the nine-month period ended September 30, 2023 includes a gain of $4.6 million related to the sale of part of Atlantica’s equity interest in the Colombian portfolio of renewable energy entities (Note 7). Other operating expenses For the nine September 30 2023 2022 ($ in thousands) Raw materials and consumables used (25,029 ) (13,710 ) Leases and fees (9,792 ) (8,571 ) Operation and maintenance (87,768 ) (106,118 ) Independent professional services (31,343 ) (28,096 ) Supplies (28,178 ) (45,678 ) Insurance (31,052 ) (34,446 ) Levies and duties (11,490 ) (13,596 ) Other expenses (13,278 ) (11,220 ) Total (237,930 ) (261,435 ) The decrease in other operating expenses for the nine-month period ended September 30, 2023 is primarily due to: - the internalization of the O&M services in the solar assets in Spain during 2022 and 2023. These services are now provided by employees of Atlantica, whose cost is classified within the line “Employee benefit expense” of the profit and loss statement; and - to the lower cost of supplies due to lower price of electricity in the solar assets in Spain in 2023.

Earnings per share

Earnings per share	9 Months Ended
Earnings per share	Sep. 30, 2023
Earnings per share [Abstract]
Earnings per share	Note 21. - Earnings per share Basic earnings per share have been calculated by dividing the profit/(loss) 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, 2023 have been calculated considering the potential issuance of 3,347,305 shares (3,347,305 shares for the nine-month period ended September 30, 2022) on the settlement of the Green Exchangeable Notes (Note 14) and the potential issuance of 219,762 shares (224,269 shares for the nine-month period ended September 30, 2022) under the long-term incentive plans granted to employees. Item For the nine-month period ended September 30, 2023 2022 ($ in thousands) Profit/(loss) attributable to Atlantica 46,050 (9,473 ) Average number of ordinary shares outstanding (thousands) - basic 116,149 114,236 Average number of ordinary shares outstanding (thousands) - diluted 119,714 118,402 Earnings per share for the period (U.S. dollar per share) - basic 0.40 (0.08 ) Earnings per share for the period (U.S. dollar per share) - diluted () 0.40 (0.09 ) () 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 period ended September 30, 2023, as they have an antidilutive effect. For the nine-month period ended September 30, 2022, the potential ordinary shares related to the long-term incentive plans granted to employees and the ATM program have not been considered in the calculation of diluted earnings per share as they have an antidilutive effect.

Subsequent events

Subsequent events	9 Months Ended
Subsequent events	Sep. 30, 2023
Subsequent events [Abstract]
Subsequent events	Note 22. - Subsequent events On October 16th, 2023, Chile PV 2 did not make its project debt service mainly due to the low electricity prices in Chile, which represents an event of default under its financing arrangement. The carrying amount of the debt of $21.5 million shall not be reclassified yet as current as of September 30, 2023, in accordance with IAS 1, Presentation of Financial Statements. The Company and its partner are currently in conversations with the banks to obtain a potential waiver. On November 7, 2023, the Board of Directors of the Company approved a dividend of $0.445 per share, which is expected to be paid on December 15, 2023.

Basis of preparation (Policies)

Basis of preparation (Policies)	9 Months Ended
Basis of preparation (Policies)	Sep. 30, 2023
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, 2022, were approved by the Board of Directors on February 28, 2023. 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, 2023, and not duplicating the information previously published in the annual consolidated financial statements for the year ended December 31, 2022. 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, 2022 included in the 2022 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 7, 2023.
Application of new accounting standards	Application of new accounting standards a) Standards, interpretations and amendments effective from January 1, 2023, 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. In addition, the IASB published in May 2023 an amendment to IAS 12, “Income taxes”, to clarify the application of this standard arising from tax legislation enacted or substantively enacted in each country to implement the Pillar Two model rules in which it provides: - a temporary exception to the accounting for deferred taxes in connection with the implementation of Pillar Two. - qualitative and quantitative disclosures to enable users to understand the entities’ exposure to taxes that may arise from the Pillar Two model rules and/or the entity’s progress in its implementation. The Company is currently working on analyzing the implications arising from this new regulation applicable for accounting periods commencing on or after December 31, 2023. b) Standards, interpretations and amendments published by the IASB that will be effective for periods beginning on or after January 1, 2024: 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, 2024, 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, 2023, are expected. Although these estimates and assumptions are being made using all available facts and circumstances, it is possible that future events may require management to amend such estimates and assumptions in future periods. Changes in accounting estimates are recognized prospectively, in accordance with IAS 8, in the consolidated income statement of the period in which the change occurs.

Fair value of financial instr_2

Fair value of financial instruments (Policies)	9 Months Ended
Fair value of financial instruments (Policies)	Sep. 30, 2023
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, 2023, 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, 2023
Nature of the business [Abstract]
Overview of main assets	The following table provides an overview of the main operating assets the Company owned or had an interest in as of September 30, 2023: Assets Type Ownership Location Currency (9) Capacity (Gross) Counterparty Credit Ratings (10) COD* Contract Years Remaining (17) Solana Renewable (Solar) 100% Arizona (USA) USD 280 MW BBB+/A3/BBB+ 2013 20 Mojave Renewable (Solar) 100% California (USA) USD 280 MW BB-/ Ba2/BB+ 2014 16 Coso Renewable (Geothermal) 100% California (USA) USD 135 MW Investment Grade (11) 1987-1989 18 Elkhorn Valley (16) Renewable (Wind) 49% Oregon (USA) USD 101 MW BBB/Baa1/-- 2007 4 Prairie Star (16) Renewable (Wind) 49% Minnesota (USA) USD 101 MW --/A3/A- 2007 4 Twin Groves II (16) Renewable (Wind) 49% Illinois (USA) USD 198 MW BBB/Baa2/-- 2008 2 Lone Star II (16) Renewable (Wind) 49% Texas (USA) USD 196 MW N/A 2008 N/A Chile PV 1 Renewable (Solar) 35% (1) Chile USD 55 MW N/A 2016 N/A Chile PV 2 Renewable (Solar) 35% (1) Chile USD 40 MW Not rated 2017 7 Chile PV 3 Renewable (Solar) 35% (1) Chile USD 73 MW N/A 2014 N/A La Sierpe Renewable (Solar) 100% Colombia COP 20 MW Not rated 2021 12 La Tolua Renewable (Solar) 100% Colombia COP 20 MW Not rated 2023 10 Tierra Linda Renewable (Solar) 100% Colombia COP 10 MW Not rated 2023 10 Albisu Renewable (Solar) 100% Uruguay UYU 10 MW Not rated 2023 15 Palmatir Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa2/BBB (12) 2014 11 Cadonal Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa2/BBB (12) 2014 11 Melowind Renewable (Wind) 100% Uruguay USD 50 MW BBB+/Baa2/BBB (12) 2015 12 Mini-Hydro Renewable (Hydraulic) 100% Peru USD 4 MW BBB/Baa1/BBB 2012 9 Solaben 2 & 3 Renewable (Solar) 70% (2) Spain Euro 2x50 MW A/Baa1/A- 2012 14/14 Solacor 1 & 2 Renewable (Solar) 87% (3) Spain Euro 2x50 MW A/Baa1/A- 2012 13/14 PS10 & PS20 Renewable (Solar) 100% Spain Euro 31 MW A/Baa1/A- 2007&2009 9/11 Helioenergy 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2011 13/13 Helios 1 & 2 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2012 14/14 Solnova 1, 3 & 4 Renewable (Solar) 100% Spain Euro 3x50 MW A/Baa1/A- 2010 12/12/12 Solaben 1 & 6 Renewable (Solar) 100% Spain Euro 2x50 MW A/Baa1/A- 2013 15/15 Seville PV Renewable (Solar) 80% (4) Spain Euro 1 MW A/Baa1/A- 2006 12 Italy PV 1 Renewable (Solar) 100% Italy Euro 1.6 MW BBB/Baa3/BBB 2010 8 Italy PV 2 Renewable (Solar) 100% Italy Euro 2.1 MW BBB/Baa3/BBB 2011 8 Italy PV 3 Renewable (Solar) 100% Italy Euro 2.5 MW BBB/Baa3/BBB 2012 8 Italy PV 4 Renewable (Solar) 100% Italy Euro 3.6 MW BBB/Baa3/BBB 2011 8 Kaxu Renewable (Solar) 51% (5) South Africa Rand 100 MW BB-/Ba2/BB- (13) 2015 11 Calgary Efficient natural gas &heat 100% Canada CAD 55 MWt ~41% A+ or higher (14) 2010 17 ACT Efficient natural gas & heat 100% Mexico USD 300 MW BBB/B1/B+ 2013 10 Monterrey Efficient natural gas &heat 30% Mexico USD 142 MW Not rated 2018 23 ATN (15) Transmission line 100% Peru USD 379 miles BBB/Baa1/BBB 2011 17 ATS Transmission line 100% Peru USD 569 miles BBB/Baa1/BBB 2014 20 ATN 2 Transmission line 100% Peru USD 81 miles Not rated 2015 10 Quadra 1 & 2 Transmission line 100% Chile USD 49 miles/32 miles Not rated 2014 11/11 Palmucho Transmission line 100% Chile USD 6 miles BBB/ -- /BBB+ 2007 14 Chile TL3 Transmission line 100% Chile USD 50 miles A/A2/A- 1993 N/A Chile TL4 Transmission line 100% Chile USD 63 miles Not rated 2016 48 Skikda Water 34.20% (6) Algeria USD 3.5 M ft3/day Not rated 2009 10 Honaine Water 25.50% (7) Algeria USD 7 M ft3/day Not rated 2012 14 Tenes Water 51% (8) Algeria USD 7 M ft3/day Not rated 2015 17 (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 (~41% A+ rating or higher, the rest is unrated). (15) Including ATN Expansion 1 & 2. (16) Part of Vento II Portfolio (17) As of September 30, 2023 (*) Commercial Operation Date

Financial information by segm_2

Financial information by segment (Tables)	9 Months Ended
Financial information by segment (Tables)	Sep. 30, 2023
Financial information by segment [Abstract]
Revenues and Adjusted EBITDA, assets and liabilities by operating segments and business sectors	a) The following tables show Revenue and Adjusted EBITDA by operating segments and business sectors for the nine-month periods ended , and : Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Geography 2023 2022 2023 2022 North America 338,745 323,693 260,684 258,161 South America 140,269 122,549 112,049 95,080 EMEA 379,569 412,163 254,548 277,400 Total 858,583 858,405 627,281 630,641 Revenue Adjusted EBITDA For the nine-month period ended September 30, For the nine-month period ended September 30, ($ in thousands) Business sectors 2023 2022 2023 2022 Renewable energy 640,117 652,757 460,442 469,851 Efficient natural gas & heat 84,974 81,944 66,526 66,808 Transmission lines 91,825 83,278 73,256 66,226 Water 41,667 40,424 27,057 27,756 Total 858,583 858,405 627,281 630,641 The reconciliation of segment Adjusted EBITDA with the profit/(loss) attributable to the Company is as follows: For the nine-month period ended September 30, ($ in thousands) 2023 2022 Profit/(loss) attributable to the Company 46,050 (9,473 ) Profit attributable to non-controlling interests 2,846 11,278 Income tax (benefit)/expense 11,587 12,975 Financial expense, net 237,924 224,893 Depreciation, amortization, and impairment charges 310,502 374,059 Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership) 18,372 16,909 Total segment Adjusted EBITDA 627,281 630,641
Assets and liabilities by geography	b) The assets and liabilities by operating segments and business sector as of September 30, 2023, and December 31, 2022 are as follows: Assets and liabilities by geography as of September 30, 2023: North America South America EMEA Balance as of September 30, 2023 ($ in thousands) Assets allocated Contracted concessional, PP&E and other intangible assets 3,081,319 1,210,839 2,893,257 7,185,415 Investments carried under the equity method 195,434 7,769 40,695 243,898 Other current financial assets 97,798 31,068 44,666 173,532 Cash and cash equivalents (project companies) 165,905 132,816 247,657 546,378 Subtotal allocated 3,540,456 1,382,492 3,226,275 8,149,223 Unallocated assets Other non-current assets 349,275 Other current assets (including cash and cash equivalents at holding company level) 363,145 Subtotal unallocated 712,420 Total assets 8,861,643 North America South America EMEA Balance as of September 30, 2023 ($ in thousands) Liabilities allocated Long-term and short-term project debt 1,686,999 826,049 1,899,016 4,412,064 Grants and other liabilities 953,880 34,776 248,194 1,236,850 Subtotal allocated 2,640,879 860,825 2,147,210 5,648,914 Unallocated liabilities Long-term and short-term corporate debt 1,046,608 Other non-current liabilities 294,414 Other current liabilities 178,894 Subtotal unallocated 1,519,916 Total liabilities 7,168,830 Equity unallocated 1,692,813 Total liabilities and equity unallocated 3,212,729 Total liabilities and equity 8,861,643 Assets and liabilities by geography as of December 31, 2022: North America South America EMEA Balance as of December 31, 2022 Assets allocated Contracted concessional, PP&E and other intangible assets 3,167,490 1,241,879 3,073,889 7,483,259 Investments carried under the equity method 210,704 4,450 44,878 260,031 Other current financial assets 118,385 31,136 46,373 195,893 Cash and cash equivalents (project companies) 187,568 85,697 266,557 539,822 Subtotal allocated 3,684,147 1,363,162 3,431,697 8,479,005 Unallocated assets Other non-current assets 325,893 Other current assets (including cash and cash equivalents at holding company level) 296,013 Subtotal unallocated 621,906 Total assets 9,100,911 North America South America EMEA Balance as of December 31, 2022 Liabilities allocated Long-term and short-term project debt 1,713,125 841,906 1,998,021 4,553,052 Grants and other liabilities 994,874 25,031 232,608 1,252,513 Subtotal allocated 2,707,999 866,937 2,230,629 5,805,565 Unallocated liabilities Long-term and short-term corporate debt 1,017,200 Other non-current liabilities 313,328 Other current liabilities 175,771 Subtotal unallocated 1,506,299 Total liabilities 7,311,864 Equity unallocated 1,789,047 Total liabilities and equity unallocated 3,295,346 Total liabilities and equity 9,100,911
Assets and liabilities by business sector	Assets and liabilities by business sector as of September 30, 2023: Renewable energy Efficient natural gas & heat Transmission lines Water Balance as of September 30, 2023 ($ in thousands) Assets allocated Contracted concessional assets, PP&E and other intangible assets 5,773,740 463,204 785,309 163,162 7,185,415 Investments carried under the equity method 190,325 11,514 4,202 37,857 243,898 Other current financial assets 2,752 96,793 30,710 43,277 173,532 Cash and cash equivalents (project companies) 417,175 31,195 73,376 24,632 546,378 Subtotal allocated 6,383,992 602,706 893,597 268,928 8,149,223 Unallocated assets Other non-current assets 349,275 Other current assets (including cash and cash equivalents at holding company level) 363,145 Subtotal unallocated 712,420 Total assets 8,861,643 Renewable energy Efficient natural gas & Heat Transmission lines Water Balance as of September 30, 2023 Liabilities allocated Long-term and short-term project debt 3,345,074 411,799 577,773 77,418 4,412,064 Grants and other liabilities 1,189,637 31,930 12,829 2,454 1,236,850 Subtotal allocated 4,534,711 443,729 590,602 79,872 5,648,914 Unallocated liabilities Long-term and short-term corporate debt 1,046,608 Other non-current liabilities 294,414 Other current liabilities 178,894 Subtotal unallocated 1,519,916 Total liabilities 7,168,830 Equity unallocated 1,692,813 Total liabilities and equity unallocated 3,212,729 Total liabilities and equity 8,861,643 Assets and liabilities by business sector as of December 31, 2022: Renewable energy Efficient natural & Heat Transmission lines Water Balance as of December 31, 2022 Assets allocated Contracted concessional, PP&E and other intangible assets 6,035,091 485,431 800,067 162,670 7,483,259 Investments carried under the equity method 203,420 10,034 4,450 42,128 260,031 Other current financial assets 6,706 116,366 30,582 42,240 195,893 Cash and cash equivalents (project companies) 392,577 73,673 48,073 25,498 539,822 Subtotal allocated 6,637,794 685,504 883,172 272,536 8,479,005 Unallocated assets Other non-current assets 325,893 Other current assets (including cash and cash equivalents at holding company level) 296,013 Subtotal unallocated 621,906 Total assets 9,100,911 Renewable energy Efficient natural & Heat Transmission lines Water Balance as of December 31, 2022 Liabilities allocated Long-term and short-term project debt 3,442,625 440,999 582,689 86,739 4,553,052 Grants and other liabilities 1,211,878 32,138 6,040 2,457 1,252,513 Subtotal allocated 4,654,503 473,137 588,729 89,196 5,805,565 Unallocated liabilities Long-term and short-term corporate debt 1,017,200 Other non-current liabilities 313,328 Other current liabilities 175,771 Subtotal unallocated 1,506,299 Total liabilities 7,311,864 Equity unallocated 1,789,047 Total liabilities and equity unallocated 3,295,346 Total liabilities and equity 9,100,911
Depreciation, amortization and impairment charges recognized	c) The amount of depreciation, amortization and impairment charges recognized for the nine-month periods ended September 30, 2023 and 2022 are as follows: For the nine-month period ended September 30, Depreciation, amortization and impairment by geography 2023 2022 ($ in thousands) North America (103,001 ) (167,497 ) South America (46,278 ) (46,467 ) EMEA (161,223 ) (160,095 ) Total (310,502 ) (374,059 ) For the nine-month period ended September 30, Depreciation, amortization and impairment by business sectors 2023 2022 ($ in thousands) Renewable energy (286,611 ) (322,183 ) Efficient natural gas & heat (2,196 ) (23,884 ) Transmission lines (22,033 ) (26,321 ) Water 338 (1,671 ) Total (310,502 ) (374,059 )

Business combinations (Tables)

Business combinations (Tables)	9 Months Ended
Business combinations (Tables)	Sep. 30, 2023
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 Property, plant and equipment under IAS 16 1,565 Intangible assets under IAS 38 5,645 Inventories 1,646 Other current and non-current liabilities (6,653 ) Total net assets acquired at fair value 2,203 Asset acquisition – purchase price (2,203 ) Net result of business combinations - The fair value of assets and liabilities consolidated at the effective acquisition date is shown in aggregate on the basis that they are individually not significant in the following table: Business combinations for the year ended December 31, 2022 Property, plant and equipment under IAS 16 55,135 Rights of use under IFRS 16 (lessee) or intangible assets under IAS 38 26,794 Cash and cash equivalents 1,057 Other current assets 8,283 Non-current Project debt (1,301 ) Current Project debt (148 ) Other current and non-current liabilities (25,853 ) Non-controlling interests (14,300 ) Total net assets acquired at fair value 49,667 Asset acquisition – purchase price (49,667 ) Net result of business combinations -

Contracted concessional, PP&E_2

Contracted concessional, PP&E and other intangible assets (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2023, and December 31, 2022, 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 Total ($ in thousands) Cost 798,044 2,704 8,907,348 147,828 968,858 10,824,782 Amortization and impairment (68,659 ) - (3,320,987 ) (34,676 ) (215,045 ) (3,639,367 ) Total as of September 30, 2023 729,385 2,704 5,586,361 113,152 753,813 7,185,415 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 Total ($ in thousands) Cost 818,170 2,787 8,976,243 120,307 945,475 10,862,982 Amortization and impairment (69,557 ) - (3,088,778 ) (26,782 ) (194,606 ) (3,379,723 ) Total as of December 31, 2022 748,613 2,787 5,887,465 93,525 780,869 7,483,259

Investments carried under the_2

Investments carried under the equity method (Tables)	9 Months Ended
Investments carried under the equity method (Tables)	Sep. 30, 2023
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, 2023, and December 31, 2022: Balance as of September 30, 2023 Balance as of December 31, 2022 ($ in thousands) 2 007 Vento II, LLC 175,938 181,735 Windlectric Inc 7,981 18,935 Myah Bahr Honaine, S.P.A. 37,857 42,128 Pemcorp SAPI de CV 11,514 10,034 Akuo Atlantica PMGD Holding S.P.A. 4,202 4,450 Colombian portfolio of renewable energy entities 3,544 - Pectonex, R.F. Proprietary Limited 1,355 1,411 Evacuación Valdecaballeros, S.L. 697 858 Fontanil Solar, S.L.U. 229 229 Murum Solar, S.L.U. 222 222 SailH2 Ingeniería, S.L. 359 - Liberty Infraestructuras S.L. - 29 Total 243,898 260,031

Financial assets (Tables)

Financial assets (Tables)	9 Months Ended
Financial assets (Tables)	Sep. 30, 2023
Financial assets [Abstract]
Non-current and Current financial investments	The detail of Non-current and Current financial assets as of September 30, 2023, and December 31, 2022, is as follows: Balance as of September 30, 2023 Balance as of December 31, 2022 ($ in thousands) Fair Value through OCI (Investment in Ten West link) 11,719 15,959 Derivative assets (Note 9) 110,344 89,806 Other receivable accounts at amortized cost 75,339 70,472 Total non-current financial assets 197,402 176,237 Contracted concessional financial assets 169,574 186,841 Derivative assets (Note 9) 3,204 7,575 Other receivable accounts at amortized cost 754 1,477 Total current financial assets 173,532 195,893

Derivative financial instrume_2

Derivative financial instruments (Tables)	9 Months Ended
Derivative financial instruments (Tables)	Sep. 30, 2023
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, 2023, and December 31, 2022, are as follows: Balance as of September 30, 2023 Balance as of December 31, 2022 ($ in thousands) Assets Liabilities Assets Liabilities Interest rate cash flow hedge 109,938 5,523 94,192 12,159 Foreign exchange derivatives instruments 3,610 - 3,189 - Notes conversion option (Note 14) - 931 - 4,688 Total 113,548 6,454 97,381 16,847

Related parties (Tables)

Related parties (Tables)	9 Months Ended
Related parties (Tables)	Sep. 30, 2023
Related parties [Abstract]
Related party receivables and payables	Details of balances with related parties as of September 30, 2023, and December 31, 2022, are as follows: Receivables (current) Receivables (non-current) Payables (current) Payables (non-current) Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2023 943 17,006 - - 2022 1,097 17,006 - - Akuo Atlantica PMGD Holding S.P.A 2023 38 8,364 - - 2022 - 504 - - Colombian portfolio of renewable energy entities 2023 - 11,515 23 - 2022 - - - - Other 2023 32 154 - - 2022 127 - - - Non controlling interest: Algonquin 2023 38 - - - 2022 - - 4,762 - JGC Corporation 2023 - - - 4,737 2022 - - - 6,088 Algerian Energy Company, SPA 2023 - - 3,389 - 2022 - - - - Other 2023 3 - - 27 2022 - - 21 - Other related parties: Atlantica´s partner in Colombia (Note 7) 2023 918 - - - 2022 - - - - Total 2023 1,972 37,039 3,412 4,764 2022 1,224 17,510 4,783 6,088
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, 2023 and 2022 have been as follows: Financial income Financial expense Entities accounted for under the equity method: ($ in thousands) Arroyo Netherland II B.V 2023 1,346 - 2022 996 - Akuo Atlantica PMGD Holding 2023 403 - 2022 - - Colombian portfolio of renewable energy entities 2023 295 - 2022 - - Non controlling interest: Other 2023 - (234 ) 2022 - (143 ) Total 2023 2,044 (234 ) 2022 996 (143 )

Trade and other receivables (Ta

Trade and other receivables (Tables)	9 Months Ended
Trade and other receivables (Tables)	Sep. 30, 2023
Trade and other receivables [Abstract]
Trade and other receivables	Trade and other receivables as of September 30, 2023, and December 31, 2022, consist of the following: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Trade receivables 225,144 125,437 Tax receivables 33,719 45,680 Prepayments 23,636 11,827 Other accounts receivable 4,703 17,390 Total 287,202 200,334

Corporate debt (Tables)

Corporate debt (Tables)	9 Months Ended
Corporate debt (Tables)	Sep. 30, 2023
Corporate debt [Abstract]
Corporate debt	The breakdown of corporate debt as of September 30, 2023, and December 31, 2022, is as follows: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Non-current 1,005,925 1,000,503 Current 40,683 16,697 Total Corporate Debt 1,046,608 1,017,200
Repayment schedule for corporate debt	The repayment schedule for the corporate debt as of September 30, 2023, is as follows: Remainder of 2023 Between January and September 2024 Between October and December 2024 2025 2026 2027 Subsequent years Total ($ in thousands) 2017 Credit Facility 2 - - - - - - 2 Revolving Credit Facility 318 - - 39,291 - - - 39,609 Commercial Paper 28,695 932 - - - - - 29,627 2020 Green Private Placement 167 - - - 305,004 - - 305,171 2020 Note Issuance Facility - - - - - 145,851 - 145,851 Green Exchangeable Notes - 958 - 109,243 - - - 110,201 Green Senior Notes 5,088 - - - - - 395,738 400,826 Other bank loans 1,775 2,748 1,762 4,534 2,192 1,573 737 15,321 Total 36,045 4,638 1,762 153,068 307,196 147,424 396,475 1,046,608 The repayment schedule for the corporate debt as of December 31, 2022, was as follows 2023 2024 2025 2026 2027 Subsequent years Total 2017 Credit Facility 8 6,423 - - - - 6,431 Revolving Credit Facility 112 29,387 29,499 Commercial Paper 9,937 - - - - - 9,937 2020 Green Private Placement 423 - - 308,389 - - 308,812 2020 Note Issuance Facility - - - - 147,257 - 147,257 Green Exchangeable Notes 2,107 - 107,055 - - - 109,162 Green Senior Note 964 - - - - 395,060 396,024 Other bank Loans 3,146 3,122 3,124 686 - - 10,078 Total 16,697 38,932 110,179 309,075 147,257 395,060 1,017,200

Project debt (Tables)

Project debt (Tables)	9 Months Ended
Project debt (Tables)	Sep. 30, 2023
Project debt [Abstract]
Project debt	The breakdown of project debt for both non-current and current liabilities as of September 30, 2023, and December 31, 2022, is as follows: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Non-current 4,012,592 4,226,518 Current 399,472 326,534 Total Project debt 4,412,064 4,553,052
Repayment schedule for project debt	The repayment schedule for project debt in accordance with the financing arrangements as of September 30, 2023, is as follows and is consistent with the projected cash flows of the related projects: Remainder of 2023 Interest payment Nominal repayment Between January and September 2024 Between October December 2024 2025 2026 2027 Subsequent years Total ($ in thousands) 54,493 138,302 159,169 139,104 318,905 345,790 492,631 2,763,670 4,412,064 The repayment schedule for project debt in accordance with the financing arrangements as of December 31, 2022, was as follows and was consistent with the projected cash flows of the related projects: 2023 2024 2025 2026 2027 Subsequent years Total Interest payment Nominal repayment 15,053 311,481 323,731 442,920 358,444 504,954 2,596,469 4,553,052

Grants and other liabilities (T

Grants and other liabilities (Tables)	9 Months Ended
Grants and other liabilities (Tables)	Sep. 30, 2023
Grants and other liabilities [Abstract]
Grants and other non-current liabilities	Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Grants 867,439 911,593 Other liabilities and provisions 369,411 340,920 Dismantling provision 146,349 140,595 Lease liabilities 80,786 63,076 Accruals on Spanish market prices differences 99,993 91,884 Others 42,283 45,365 Grants and other non-current liabilities 1,236,850 1,252,513

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, 2023
Trade payables and other current liabilities [Abstract]
Trade payables and other current liabilities	Trade payables and other current liabilities as of September 30, 2023, and December 31, 2022, are as follows: Balance as of September 30, Balance as of December 31, 2023 2022 ($ in thousands) Trade accounts payable 76,808 84,465 Down payments from clients 5,344 11,169 Other accounts payable 54,384 44,596 Total 136,536 140,230

Financial expense, net (Tables)

Financial expense, net (Tables)	9 Months Ended
Financial expense, net (Tables)	Sep. 30, 2023
Financial expense, net [Abstract]
Financial income	The following table sets forth financial income and expenses for the nine-month periods ended September 30, 2023 and 2022: For the nine-month period ended September 30, 2023 2022 Financial income ($ in thousands) Interest income on deposits 15,099 3,812 Interest income from loans and credits 2,046 994 Interest rates gains on derivatives: cash flow hedges 269 1,127 Total 17,414 5,934
Financial expense	For the nine-month period ended September 30, 2023 2022 Financial expense ($ in thousands) Interest on loans and notes (260,868 ) (211,484 ) Interest rates gains/(losses) on derivatives: cash flow hedges 17,785 (31,724 ) Total (243,083 ) (243,208 )
Other financial income and expenses	The following table sets out Other financial income and expenses for the nine-month periods ended September 30, 2023, and 2022: For the nine-month period ended September 30, Other financial income / (expenses) 2023 2022 ($ in thousands) Other financial income 7,836 15,128 Other financial losses (19,847 ) (16,582 ) Total (12,011 ) (1,456 )

Other operating income and ex_2

Other operating income and expenses (Tables)	9 Months Ended
Other operating income and expenses (Tables)	Sep. 30, 2023
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, 2023, and 2022: Other operating income For the nine-month period ended September 30, 2023 2022 ($ in thousands) Grants (Note 16) 44,072 44,364 Insurance proceeds and other 13,330 10,496 Total 57,402 54,860
Other operating expenses	Other operating expenses For the nine September 30 2023 2022 ($ in thousands) Raw materials and consumables used (25,029 ) (13,710 ) Leases and fees (9,792 ) (8,571 ) Operation and maintenance (87,768 ) (106,118 ) Independent professional services (31,343 ) (28,096 ) Supplies (28,178 ) (45,678 ) Insurance (31,052 ) (34,446 ) Levies and duties (11,490 ) (13,596 ) Other expenses (13,278 ) (11,220 ) Total (237,930 ) (261,435 )

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
Earnings per share (Tables)	Sep. 30, 2023
Earnings per share [Abstract]
Earnings per share	Average number of outstanding diluted shares for the nine-month period ended September 30, 2023 have been calculated considering the potential issuance of 3,347,305 shares (3,347,305 shares for the nine-month period ended September 30, 2022) on the settlement of the Green Exchangeable Notes (Note 14) and the potential issuance of 219,762 shares (224,269 shares for the nine-month period ended September 30, 2022) under the long-term incentive plans granted to employees. Item For the nine-month period ended September 30, 2023 2022 ($ in thousands) Profit/(loss) attributable to Atlantica 46,050 (9,473 ) Average number of ordinary shares outstanding (thousands) - basic 116,149 114,236 Average number of ordinary shares outstanding (thousands) - diluted 119,714 118,402 Earnings per share for the period (U.S. dollar per share) - basic 0.40 (0.08 ) Earnings per share for the period (U.S. dollar per share) - diluted () 0.40 (0.09 ) () 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 period ended September 30, 2023, as they have an antidilutive effect. For the nine-month period ended September 30, 2022, the potential ordinary shares related to the long-term incentive plans granted to employees and the ATM program have not been considered in the calculation of diluted earnings per share as they have an antidilutive effect.

Nature of the business, Assets

Nature of the business, Assets acquired (Details)	9 Months Ended	12 Months Ended
Nature of the business, Assets acquired (Details)	Sep. 30, 2023 Plant MW	Dec. 31, 2022 Asset
Nature of the business [Abstract]
Percentage of revenue		72%
Number of assets under construction \| Asset		3
Abengoa S.A. [Member]
Nature of the business [Abstract]
Percentage of revenue		5%
Albisu [Member]
Nature of the business [Abstract]
Gross capacity	10
Period of PPA	15 years
la Tolua and Tierra Linda [Member]
Nature of the business [Abstract]
Gross capacity	30
Period of PPA	10 years
Number of wholly owned solar plants acquired \| Plant	2

Nature of the business, Descrip

Nature of the business, Description (Details) $ in Thousands					1 Months Ended	3 Months Ended
	Nov. 16, 2022 USD ($) MW	Sep. 02, 2022 USD ($) MWh MW	Apr. 04, 2022 USD ($) MW	Jan. 17, 2022 USD ($) Substation MW	Oct. 31, 2023	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Nature of the business [Abstract]
Investments accounted for using equity method						$ 243,898	$ 260,031
Short-term project debt						399,472	$ 326,534
Chile TL4 [Member]
Nature of the business [Abstract]
Installed capacity \| MW				63
Number of substations \| Substation				2
Investments accounted for using equity method				$ 38,400		$ 8,000
Contract life						50 years
Italy PV 4 [Member]
Nature of the business [Abstract]
Installed capacity \| MW			3.6
Investments accounted for using equity method			$ 3,700
Chile PV 3 [Member]
Nature of the business [Abstract]
Installed capacity \| MW		73
Investments accounted for using equity method		$ 7,700
Percentage of equity interest acquired		35%
Batteries capacity expected to install \| MWh		100
Chile PV 3 [Member] \| Bottom of Range [Member]
Nature of the business [Abstract]
Investments accounted for using equity method		$ 15,000
Chile PV 3 [Member] \| Top of Range [Member]
Nature of the business [Abstract]
Investments accounted for using equity method		$ 25,000
Chile PMGD [Member]
Nature of the business [Abstract]
Installed capacity \| MW	80
Investments accounted for using equity method	$ 30,000
Percentage of equity interest acquired	49%
Percentage of economic rights	70%
Chile PMGD [Member] \| Top of Range [Member]
Nature of the business [Abstract]
Installed capacity \| MW	9
Chile PV 1 [Member]
Nature of the business [Abstract]
Ownership interest					35%	35%
Short-term project debt						$ 49,000
Chile PV 2 [Member]
Nature of the business [Abstract]
Ownership interest					35%

Nature of the business, Main as

Nature of the business, Main assets owned (Details)	9 Months Ended
Nature of the business, Main assets owned (Details)	Sep. 30, 2023
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	~41% A+ or higher	[2],[3]
COD	2010	[4]
Contract years left	17 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/B1/B+	[2]
COD	2013	[4]
Contract years left	10 years	[5]
Monterrey [Member]
Nature of the business [Abstract]
Type	Efficient natural gas &heat
Ownership	30%
Location	Mexico
Currency	USD	[1]
Capacity (gross)	142 MW
Counterparty credit ratings	Not rated	[2],[6]
COD	2018	[4]
Contract years left	23 years	[5]
ATN [Member]
Nature of the business [Abstract]
Type	Transmission line	[6]
Ownership	100%	[6]
Location	Peru	[6]
Currency	USD	[1],[6]
Capacity (gross)	379 miles	[6]
Counterparty credit ratings	BBB/Baa1/BBB	[2],[6]
COD	2011	[4],[6]
Contract years left	17 years	[5],[6]
ATS [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Peru
Currency	USD	[1]
Capacity (gross)	569 miles
Counterparty credit ratings	BBB/Baa1/BBB	[2]
COD	2014	[4]
Contract years left	20 years	[5]
ATN 2 [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Peru
Currency	USD	[1]
Capacity (gross)	81 miles
Counterparty credit ratings	Not rated	[2]
COD	2015	[4]
Contract years left	10 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	11 years	[5]
Quadra 2 [Member]
Nature of the business [Abstract]
Contract years left	11 years	[5]
Palmucho [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Chile
Currency	USD	[1]
Capacity (gross)	6 miles
Counterparty credit ratings	BBB/ -- /BBB+	[2]
COD	2007	[4]
Contract years left	14 years	[5]
Chile TL3 [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%
Location	Chile
Currency	USD	[1]
Capacity (gross)	50 miles
Counterparty credit ratings	A/A2/A-	[2]
COD	1993	[4]
Chile TL4 [Member]
Nature of the business [Abstract]
Type	Transmission line
Ownership	100%	[7]
Location	Chile
Currency	USD	[1]
Capacity (gross)	63 miles
Counterparty credit ratings	Not rated	[2]
COD	2016	[4]
Contract years left	48 years	[5]
Skikda [Member]
Nature of the business [Abstract]
Type	Water
Ownership	34.20%	[8]
Location	Algeria
Currency	USD	[1]
Capacity (gross)	3.5 M ft3/day
Counterparty credit ratings	Not rated	[2]
COD	2009	[4]
Contract years left	10 years	[5]
Skikda [Member] \| Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	49%
Skikda [Member] \| Sacyr Agua S.L. [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	16.80%
Honaine [Member]
Nature of the business [Abstract]
Type	Water
Ownership	25.50%	[9]
Location	Algeria
Currency	USD	[1]
Capacity (gross)	7 M ft3/day
Counterparty credit ratings	Not rated	[2]
COD	2012	[4]
Contract years left	14 years	[5]
Honaine [Member] \| Algerian Energy Company, SPA [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	49%
Honaine [Member] \| Sacyr Agua S.L. [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	25.50%
Tenes [Member]
Nature of the business [Abstract]
Type	Water
Ownership	51%	[10]
Location	Algeria
Currency	USD	[1]
Capacity (gross)	7 M ft3/day
Counterparty credit ratings	Not rated	[2]
COD	2015	[4]
Contract years left	17 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	9 years	[5]
PS20 [Member]
Nature of the business [Abstract]
Contract years left	11 years	[5]
Solana [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Arizona (USA)
Currency	USD	[1]
Capacity (gross)	280 MW
Counterparty credit ratings	BBB+/A3/BBB+	[2]
COD	2013	[4]
Contract years left	20 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-/ Ba2/BB+	[2]
COD	2014	[4]
Contract years left	16 years	[5]
Coso [Member]
Nature of the business [Abstract]
Type	Renewable (Geothermal)
Ownership	100%
Location	California (USA)
Currency	USD	[1]
Capacity (gross)	135 MW
Counterparty credit ratings	Investment Grade	[11]
COD	1987-1989	[4]
Contract years left	18 years	[5]
Elkhorn Valley [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Oregon (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	101 MW	[12]
Counterparty credit ratings	BBB/Baa1/--	[2],[12]
COD	2007	[4],[12]
Contract years left	4 years	[5],[12]
Prairie Star [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Minnesota (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	101 MW	[12]
Counterparty credit ratings	--/A3/A-	[2],[12]
COD	2007	[4],[12]
Contract years left	4 years	[5],[12]
Twin Groves II [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Illinois (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	198 MW	[12]
Counterparty credit ratings	BBB/Baa2/--	[2],[12]
COD	2008	[4],[12]
Contract years left	2 years	[5],[12]
Lone Star II [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)	[12]
Ownership	49%	[12]
Location	Texas (USA)	[12]
Currency	USD	[1],[12]
Capacity (gross)	196 MW	[12]
Counterparty credit ratings	N/A	[2],[12]
COD	2008	[4],[12]
Chile PV I [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	35%	[13]
Location	Chile
Currency	USD	[1]
Capacity (gross)	55 MW
Counterparty credit ratings	N/A	[2]
COD	2016	[4]
Percentage of non-controlling interests	65%
Chile PV 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	35%	[13]
Location	Chile
Currency	USD	[1]
Capacity (gross)	40 MW
Counterparty credit ratings	Not rated	[2]
COD	2017	[4]
Contract years left	7 years	[5]
Percentage of non-controlling interests	65%
Chile PV 3 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)	[13]
Ownership	35%	[13]
Location	Chile	[13]
Currency	USD	[1],[13]
Capacity (gross)	73 MW	[13]
Counterparty credit ratings	N/A	[2],[13]
COD	2014	[4],[13]
Percentage of non-controlling interests	65%
La Sierpe [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Colombia
Currency	COP	[1]
Capacity (gross)	20 MW
Counterparty credit ratings	Not rated	[2]
COD	2021	[4]
Contract years left	12 years	[5]
La Tolua [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Colombia
Currency	COP	[1]
Capacity (gross)	20 MW
Counterparty credit ratings	Not rated	[2]
COD	2023	[4]
Contract years left	10 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	10 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	15 years	[5]
Palmatir [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%	[10]
Location	Uruguay
Currency	USD	[1]
Capacity (gross)	50 MW
Counterparty credit ratings	BBB+/Baa2/BBB	[2],[14]
COD	2014	[4]
Contract years left	11 years	[5]
Cadonal [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%	[10]
Location	Uruguay
Currency	USD	[1]
Capacity (gross)	50 MW
Counterparty credit ratings	BBB+/Baa2/BBB	[2],[14]
COD	2014	[4]
Contract years left	11 years	[5]
Melowind [Member]
Nature of the business [Abstract]
Type	Renewable (Wind)
Ownership	100%	[10]
Location	Uruguay
Currency	USD	[1]
Capacity (gross)	50 MW
Counterparty credit ratings	BBB+/Baa2/BBB	[2],[14]
COD	2015	[4]
Contract years left	12 years	[5]
Mini-Hydro [Member]
Nature of the business [Abstract]
Type	Renewable (Hydraulic)
Ownership	100%	[10]
Location	Peru
Currency	USD	[1]
Capacity (gross)	4 MW
Counterparty credit ratings	BBB/Baa1/BBB	[2]
COD	2012	[4]
Contract years left	9 years	[5]
Solaben 2 & 3 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	70%	[15]
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2012	[4]
Solaben 2 & 3 [Member] \| Itochu Corporation [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	30%
Solaben 2 [Member]
Nature of the business [Abstract]
Contract years left	14 years	[5]
Solaben 3 [Member]
Nature of the business [Abstract]
Contract years left	14 years	[5]
Solacor 1 & 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	87%	[16]
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2012	[4]
Solacor 1 & 2 [Member] \| JGC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	13%
Solacor 1 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Solacor 2 [Member]
Nature of the business [Abstract]
Contract years left	14 years	[5]
Helioenergy 1 & 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2011	[4]
Helioenergy 1 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Helioenergy 2 [Member]
Nature of the business [Abstract]
Contract years left	13 years	[5]
Helios 1 & 2 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2012	[4]
Helios 1 [Member]
Nature of the business [Abstract]
Contract years left	14 years	[5]
Helios 2 [Member]
Nature of the business [Abstract]
Contract years left	14 years	[5]
Solnova 1, 3 & 4 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	3x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2010	[4]
Solnova 1 [Member]
Nature of the business [Abstract]
Contract years left	12 years	[5]
Solnova 3 [Member]
Nature of the business [Abstract]
Contract years left	12 years	[5]
Solnova 4 [Member]
Nature of the business [Abstract]
Contract years left	12 years	[5]
Solaben 1 & 6 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Spain
Currency	Euro	[1]
Capacity (gross)	2x50 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2013	[4]
Solaben 1 [Member]
Nature of the business [Abstract]
Contract years left	15 years	[5]
Solaben 6 [Member]
Nature of the business [Abstract]
Contract years left	15 years	[5]
Seville PV [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	80%	[7]
Location	Spain
Currency	Euro	[1]
Capacity (gross)	1 MW
Counterparty credit ratings	A/Baa1/A-	[2]
COD	2006	[4]
Contract years left	12 years	[5]
Seville PV [Member] \| Idae [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	20%
Italy PV 1 [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	100%
Location	Italy
Currency	Euro	[1]
Capacity (gross)	1.6 MW
Counterparty credit ratings	BBB/Baa3/BBB	[2]
COD	2010	[4]
Contract years left	8 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	8 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	8 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	8 years	[5]
Kaxu [Member]
Nature of the business [Abstract]
Type	Renewable (Solar)
Ownership	51%	[17]
Location	South Africa
Currency	Rand	[1]
Capacity (gross)	100 MW
Counterparty credit ratings	BB-/Ba2/BB-	[2],[18]
COD	2015	[4]
Contract years left	11 years	[5]
Kaxu [Member] \| IDC [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	29%
Kaxu [Member] \| Kaxu Community Trust [Member]
Nature of the business [Abstract]
Percentage of non-controlling interests	20%

[1] Certain contracts denominated in U.S. dollars are payable in local currency Reflects the counterparty’s credit ratings issued by Standard & Poor’s Ratings Services, or S&P, Moody’s Investors Service Inc., or Moody’s, and Fitch Ratings Ltd, or Fitch. Not applicable (“N/A”) when the asset has no PPA Refers to the credit rating of a diversified mix of 22 high credit quality clients (~41% A+ rating or higher, the rest is unrated). Commercial Operation Date As of September 30, 2023 Including ATN Expansion 1 & 2. Instituto para la Diversificación y Ahorro de la Energ í Algerian Energy Company, SPA owns 49% of Skikda and Sacyr Agua, S.L. owns the remaining 16.8%. Algerian Energy Company, SPA owns 49% of Honaine and Sacyr Agua, S.L. owns the remaining 25.5%. Algerian Energy Company, SPA owns of Tenes. The Company has an investment in Tenes through a secured loan to Befesa Agua Tenes (the holding company of Tenes) and the right to appoint a majority at the board of directors of the project company. Therefore, the Company controls Tenes since May 31, 2020, and fully consolidates the asset from that date. Refers to the credit rating of two Community Choice Aggregators: Silicon Valley Clean Energy and Monterrey Bar Community Power, both with A Rating from S&P and Southern California Public Power Authority. The third off-taker is not rated. Part of Vento II Portfolio 65% of the shares in Chile PV 1, Chile PV 2 and Chile PV 3 are indirectly held by financial partners through the renewable energy platform of the Company in Chile. Itochu Corporation holds of the shares in each of Solaben 2 and Solaben 3. JGC holds of the shares in each of Solacor 1 and Solacor 2. Kaxu is owned by the Company (51%), Industrial Development Corporation of South Africa (“IDC”, ) and Kaxu Community Trust ( ). Refers to the credit rating of the Republic of South Africa. The off-taker is Eskom, which is a state-owned utility company in South Africa.

Financial information by segm_3

Financial information by segment, Revenues and Adjusted EBITDA (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($) Customer	Sep. 30, 2022 USD ($) Customer
Financial information by segment [Abstract]
Revenue	$ 858,583	$ 858,405
Adjusted EBITDA	$ 627,281	$ 630,641
Renewable Energy [Member]
Financial information by segment [Abstract]
Number of customers representing more than 10% of total revenues \| Customer	3	2
Revenue	$ 640,117	$ 652,757
Adjusted EBITDA	460,442	469,851
Efficient Natural Gas & Heat [Member]
Financial information by segment [Abstract]
Revenue	84,974	81,944
Adjusted EBITDA	66,526	66,808
Transmission Lines [Member]
Financial information by segment [Abstract]
Revenue	91,825	83,278
Adjusted EBITDA	73,256	66,226
Water [Member]
Financial information by segment [Abstract]
Revenue	41,667	40,424
Adjusted EBITDA	27,057	27,756
North America [Member]
Financial information by segment [Abstract]
Revenue	338,745	323,693
Adjusted EBITDA	260,684	258,161
South America [Member]
Financial information by segment [Abstract]
Revenue	140,269	122,549
Adjusted EBITDA	112,049	95,080
EMEA [Member]
Financial information by segment [Abstract]
Revenue	379,569	412,163
Adjusted EBITDA	$ 254,548	$ 277,400

Financial information by segm_4

Financial information by segment, Reconciliation of segment Adjusted EBITDA (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Financial information by segment [Abstract]
Profit/(loss) attributable to the Company	$ (46,050)	$ 9,473
Profit attributable to non-controlling interests	(2,846)	(11,278)
Income tax (benefit)/expense	11,587	12,975
Financial expense, net	237,924	224,893
Depreciation, amortization, and impairment charges	310,502	374,059
Total segment Adjusted EBITDA	(627,281)	(630,641)
Reconciling Item [Member]
Financial information by segment [Abstract]
Profit/(loss) attributable to the Company	46,050	(9,473)
Profit attributable to non-controlling interests	2,846	11,278
Income tax (benefit)/expense	11,587	12,975
Financial expense, net	237,924	224,893
Depreciation, amortization, and impairment charges	310,502	374,059
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica's equity ownership)	18,372	16,909
Total segment Adjusted EBITDA	$ 627,281	$ 630,641

Financial information by segm_5

Financial information by segment, Assets and liabilities by geography (Details) $ in Thousands, € in Millions	Sep. 30, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	$ 7,185,415			$ 7,483,259
Investments carried under the equity method	243,898			260,031
Other current financial assets	173,532			195,893
Cash and cash equivalents (project companies)	594,616			600,990	$ 781,575	$ 622,689
Total assets	8,861,643			9,100,911
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,412,064			4,553,052
Grants and other liabilities	1,236,850			1,252,513
Long-term and short-term corporate debt	1,046,608	$ 7,400	€ 7	1,017,200
Total liabilities	7,168,830			7,311,864
Equity	1,692,813			1,789,047	$ 1,805,368	$ 1,748,605
Total liabilities and equity	8,861,643			9,100,911
North America [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	3,081,319			3,167,490
Investments carried under the equity method	195,434			210,704
Other current financial assets	97,798			118,385
Cash and cash equivalents (project companies)	165,905			187,568
Total assets	3,540,456			3,684,147
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,686,999			1,713,125
Grants and other liabilities	953,880			994,874
Total liabilities	2,640,879			2,707,999
South America [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	1,210,839			1,241,879
Investments carried under the equity method	7,769			4,450
Other current financial assets	31,068			31,136
Cash and cash equivalents (project companies)	132,816			85,697
Total assets	1,382,492			1,363,162
Liabilities allocated [Abstract]
Long-term and short-term project debt	826,049			841,906
Grants and other liabilities	34,776			25,031
Total liabilities	860,825			866,937
EMEA [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	2,893,257			3,073,889
Investments carried under the equity method	40,695			44,878
Other current financial assets	44,666			46,373
Cash and cash equivalents (project companies)	247,657			266,557
Total assets	3,226,275			3,431,697
Liabilities allocated [Abstract]
Long-term and short-term project debt	1,899,016			1,998,021
Grants and other liabilities	248,194			232,608
Total liabilities	2,147,210			2,230,629
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	7,185,415			7,483,259
Investments carried under the equity method	243,898			260,031
Other current financial assets	173,532			195,893
Cash and cash equivalents (project companies)	546,378			539,822
Total assets	8,149,223			8,479,005
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,412,064			4,553,052
Grants and other liabilities	1,236,850			1,252,513
Total liabilities	5,648,914			5,805,565
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	349,275			325,893
Other current assets (including cash and cash equivalents at holding company level)	363,145			296,013
Total assets	712,420			621,906
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	1,046,608			1,017,200
Other non-current liabilities	294,414			313,328
Other current liabilities	178,894			175,771
Total liabilities	1,519,916			1,506,299
Equity	1,692,813			1,789,047
Total liabilities and equity	$ 3,212,729			$ 3,295,346

Financial information by segm_6

Financial information by segment, Assets and liabilities by business sector (Details) $ in Thousands, € in Millions	Sep. 30, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	$ 7,185,415			$ 7,483,259
Investments carried under the equity method	243,898			260,031
Other current financial assets	173,532			195,893
Cash and cash equivalents (project companies)	594,616			600,990	$ 781,575	$ 622,689
Total assets	8,861,643			9,100,911
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,412,064			4,553,052
Grants and other liabilities	1,236,850			1,252,513
Long-term and short-term corporate debt	1,046,608	$ 7,400	€ 7	1,017,200
Total liabilities	7,168,830			7,311,864
Equity	1,692,813			1,789,047	$ 1,805,368	$ 1,748,605
Total liabilities and equity	8,861,643			9,100,911
Renewable Energy [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	5,773,740			6,035,091
Investments carried under the equity method	190,325			203,420
Other current financial assets	2,752			6,706
Cash and cash equivalents (project companies)	417,175			392,577
Total assets	6,383,992			6,637,794
Liabilities allocated [Abstract]
Long-term and short-term project debt	3,345,074			3,442,625
Grants and other liabilities	1,189,637			1,211,878
Total liabilities	4,534,711			4,654,503
Efficient Natural Gas & Heat [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	463,204			485,431
Investments carried under the equity method	11,514			10,034
Other current financial assets	96,793			116,366
Cash and cash equivalents (project companies)	31,195			73,673
Total assets	602,706			685,504
Liabilities allocated [Abstract]
Long-term and short-term project debt	411,799			440,999
Grants and other liabilities	31,930			32,138
Total liabilities	443,729			473,137
Transmission Lines [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	785,309			800,067
Investments carried under the equity method	4,202			4,450
Other current financial assets	30,710			30,582
Cash and cash equivalents (project companies)	73,376			48,073
Total assets	893,597			883,172
Liabilities allocated [Abstract]
Long-term and short-term project debt	577,773			582,689
Grants and other liabilities	12,829			6,040
Total liabilities	590,602			588,729
Water [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	163,162			162,670
Investments carried under the equity method	37,857			42,128
Other current financial assets	43,277			42,240
Cash and cash equivalents (project companies)	24,632			25,498
Total assets	268,928			272,536
Liabilities allocated [Abstract]
Long-term and short-term project debt	77,418			86,739
Grants and other liabilities	2,454			2,457
Total liabilities	79,872			89,196
Allocated [Member]
Assets allocated [Abstract]
Contracted concessional, PP&E and other intangible assets	7,185,415			7,483,259
Investments carried under the equity method	243,898			260,031
Other current financial assets	173,532			195,893
Cash and cash equivalents (project companies)	546,378			539,822
Total assets	8,149,223			8,479,005
Liabilities allocated [Abstract]
Long-term and short-term project debt	4,412,064			4,553,052
Grants and other liabilities	1,236,850			1,252,513
Total liabilities	5,648,914			5,805,565
Unallocated [Member]
Assets allocated [Abstract]
Other non-current assets	349,275			325,893
Other current assets (including cash and cash equivalents at holding company level)	363,145			296,013
Total assets	712,420			621,906
Liabilities allocated [Abstract]
Long-term and short-term corporate debt	1,046,608			1,017,200
Other non-current liabilities	294,414			313,328
Other current liabilities	178,894			175,771
Total liabilities	1,519,916			1,506,299
Equity	1,692,813			1,789,047
Total liabilities and equity	$ 3,212,729			$ 3,295,346

Financial information by segm_7

Financial information by segment, Depreciation, amortization and impairment charges recognized (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ (310,502)	$ (374,059)
North America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(103,001)	(167,497)
South America [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(46,278)	(46,467)
EMEA [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(161,223)	(160,095)
Renewable Energy [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(286,611)	(322,183)
Efficient Natural Gas & Heat [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(2,196)	(23,884)
Transmission Lines [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	(22,033)	(26,321)
Water [Member]
Financial information by segment [Abstract]
Depreciation, amortization, and impairment charges	$ 338	$ (1,671)

Business combinations, 2023 (De

Business combinations, 2023 (Details) - Asset Acquisition 2023 [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Fair Value, Assets and Liabilities Acquisition [Abstract]
Property, plant and equipment under IAS 16	$ 1,565
Intangible assets under IAS 38	5,645
Inventories	1,646
Other current and non-current liabilities	(6,653)
Total net assets acquired at fair value	2,203
Asset acquisition - purchase price	(2,203)
Net result of business combinations	0
Revenue contributed by the acquisitions	0
Amount of loss after tax	400
Additional amount of profit after tax	$ 1,000

Business combinations, 2022 (De

Business combinations, 2022 (Details) $ in Thousands				12 Months Ended
Business combinations, 2022 (Details) $ in Thousands	Sep. 02, 2022 USD ($) MW	Apr. 04, 2022 USD ($) MW	Jan. 17, 2022 USD ($) Substation MW	Dec. 31, 2022 USD ($)	Sep. 30, 2023 USD ($)
Business combinations [Abstract]
Investments accounted for using equity method				$ 260,031	$ 243,898
Asset Acquisition [Member]
Fair Value, Assets and Liabilities Acquisition [Abstract]
Property, plant and equipment under IAS 16				55,135
Rights of use under IFRS 16 (lessee) or intangible assets under IAS 38				26,794
Cash and cash equivalents				1,057
Other current assets				8,283
Non-current Project debt				(1,301)
Current Project debt				(148)
Other current and non-current liabilities				(25,853)
Non-controlling interests				(14,300)
Total net assets acquired at fair value				49,667
Asset acquisition - purchase price				(49,667)
Net result of business combinations				0
Revenue contributed by the acquisitions				6,200
Amount of loss after tax				1,700
Additional revenue amount				4,800
Additional amount of profit after tax				$ 1,700
Chile TL4 [Member]
Business combinations [Abstract]
Installed capacity \| MW			63
Number of substations \| Substation			2
Investments accounted for using equity method			$ 38,400		$ 8,000
Italy PV 4 [Member]
Business combinations [Abstract]
Installed capacity \| MW		3.6
Investments accounted for using equity method		$ 3,700
Chile PV 3 [Member]
Business combinations [Abstract]
Installed capacity \| MW	73
Investments accounted for using equity method	$ 7,700
Percentage of non-controlling interests	65%

Contracted concessional, PP&E_3

Contracted concessional, PP&E and other intangible assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	$ 7,185,415		$ 7,483,259
Impairment loss on contracted concessional financial assets		$ 0
Impairment provision based on expected credit losses on contracted concessional financial assets	(1,000)	27,000
Solana [Member]
Contracted Concessional Assets [Abstract]
Impairment loss on contracted concessional financial assets		$ 41,000
Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	729,385		748,613
Financial Assets Under IFRS 16 (Lessor) [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	2,704		2,787
Intangible Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	5,586,361		5,887,465
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	113,152		93,525
Property Plant And Equipment Under IAS 16 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	753,813		780,869
Cost [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	10,824,782		10,862,982
Cost [Member] \| Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	798,044		818,170
Cost [Member] \| Financial Assets Under IFRS 16 (Lessor) [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	2,704		2,787
Cost [Member] \| Intangible Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	8,907,348		8,976,243
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	147,828		120,307
Cost [Member] \| Property Plant And Equipment Under IAS 16 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	968,858		945,475
Amortization and Impairment [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	(3,639,367)		(3,379,723)
Amortization and Impairment [Member] \| Financial Assets Under IFRIC 12 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	(68,659)		(69,557)
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	(3,320,987)		(3,088,778)
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	(34,676)		(26,782)
Amortization and Impairment [Member] \| Property Plant And Equipment Under IAS 16 [Member]
Contracted Concessional Assets [Abstract]
Contracted concessional, PP&E and other intangible assets	$ (215,045)		$ (194,606)

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, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Investments in associates [Abstract]
Investment under the equity method			$ 243,898		$ 260,031
Profit attributable to non-controlling interests			$ 2,846	$ 11,278
Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest			50%
Windlectric Inc. [Member]
Investments in associates [Abstract]
Ownership interest			100%
Arroyo Netherlands II B.V [Member]
Investments in associates [Abstract]
Ownership interest			30%
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			$ 175,938		181,735
Ownership interest		49%
Gross capacity \| MW		596
Dividend distribution			11,000
Profit attributable to non-controlling interests			5,300
Windlectric Inc. [Member]
Investments in associates [Abstract]
Investment under the equity method			7,981		18,935
Windlectric Inc. [Member] \| AYES Canada [Member]
Investments in associates [Abstract]
Dividend distribution			11,100
Myah Bahr Honaine, S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 37,857		42,128
Myah Bahr Honaine, S.P.A. [Member] \| Geida Tlemcen, S.L. [Member]
Investments in associates [Abstract]
Ownership interest			51%
Pemcorp SAPI de CV [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 11,514		10,034
Akuo Atlantica PMGD Holding S.P.A. [Member]
Investments in associates [Abstract]
Investment under the equity method			4,202		4,450
Ownership interest	49%
Gross capacity \| MW	80
Colombian Portfolio of Renewable Energy Entities [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 3,544		0
Ownership interest			30%
Equity interest			50%
Gains on sale of equity interest			$ 4,600
Pectonex, R.F. Proprietary Limited [Member]
Investments in associates [Abstract]
Investment under the equity method			1,355		1,411
Evacuacion Valdecaballeros, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method			697		858
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
SailH2 Ingenieria, S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method			359		0
Liberty Infraestructuras S.L. [Member]
Investments in associates [Abstract]
Investment under the equity method			$ 0		$ 29

Financial assets, Non-current a

Financial assets, Non-current and current financial investments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financial assets [Abstract]
Fair Value through OCI (Investment in Ten West link)	$ 11,719	$ 15,959
Derivative assets (Note 9)	110,344	89,806
Other receivable accounts at amortized cost	75,339	70,472
Total non-current financial assets	197,402	176,237
Contracted concessional financial assets	169,574	186,841
Derivative assets (Note 9)	3,204	7,575
Other receivable accounts at amortized cost	754	1,477
Total current financial assets	$ 173,532	$ 195,893

Financial assets, Restructuring

Financial assets, Restructuring agreement of Abengoa (Details) - Ten West Link [Member]	9 Months Ended
	Sep. 30, 2023 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, 2023	Sep. 30, 2022	Dec. 31, 2022
Breakdown of fair value amount of derivative financial instruments [Abstract]
Gain (loss) on cash flow hedges	$ (17,991)	$ 31,473
Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	113,548		$ 97,381
Liabilities	$ 6,454		16,847
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	$ 109,938		94,192
Liabilities	5,523		12,159
Gain (loss) on cash flow hedges	18,000	$ (31,500)
After-tax result accumulated in equity	357,500		345,600
Foreign Exchange Derivative Instruments [Member] \| Cash Flow Hedge [Member]
Breakdown of fair value amount of derivative financial instruments [Abstract]
Assets	3,610		3,189
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	$ 931		$ 4,688

Related parties (Details)

Related parties (Details) - USD ($) $ in Thousands	9 Months Ended
Related parties (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Feb. 24, 2023	Dec. 31, 2022
Transactions with Related Party [Abstract]
Financial income	$ 17,414	$ 5,934
Financial expense	$ (243,083)	(243,208)
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 Portfolio of Renewable Energy Entities [Member]
Transactions with Related Party [Abstract]
Equity interest	50%
Colombian Portfolio of Renewable Energy Entities [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%
Related Parties [Member]
Details of Balances [Abstract]
Receivables (current)	$ 1,972			$ 1,224
Receivables (non-current)	37,039			17,510
Payables (current)	3,412			4,783
Payables (non-current)	4,764			6,088
Related Parties [Member] \| Non-controlling Interest [Member] \| Algonquin [Member]
Details of Balances [Abstract]
Receivables (current)	38			0
Receivables (non-current)	0			0
Payables (current)	0			4,762
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)	4,737			6,088
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)	3,389			0
Payables (non-current)	0			0
Related Parties [Member] \| Non-controlling Interest [Member] \| Other [Member]
Details of Balances [Abstract]
Receivables (current)	3			0
Receivables (non-current)	0			0
Payables (current)	0			21
Payables (non-current)	27			0
Related Parties [Member] \| Entities Accounted for under the Equity Method [Member] \| Arroyo Netherlands II B.V [Member]
Details of Balances [Abstract]
Receivables (current)	943			1,097
Receivables (non-current)	17,006			17,006
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)	38			0
Receivables (non-current)	8,364			504
Payables (current)	0			0
Payables (non-current)	0			0
Related Parties [Member] \| Entities Accounted for under the Equity Method [Member] \| Colombian Portfolio of Renewable Energy Entities [Member]
Details of Balances [Abstract]
Receivables (current)	0			0
Receivables (non-current)	11,515			0
Payables (current)	23			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)	32			127
Receivables (non-current)	154			0
Payables (current)	0			0
Payables (non-current)	0			0
Other Related Parties [member] \| Atlantica's Partner in Colombia [Member]
Details of Balances [Abstract]
Receivables (current)	918			0
Receivables (non-current)	0			0
Payables (current)	0			0
Payables (non-current)	0			$ 0
Subsidiaries [Member]
Transactions with Related Party [Abstract]
Financial income	2,044	996
Financial expense	(234)	(143)
Subsidiaries [Member] \| Non-controlling Interest [Member] \| Other [Member]
Transactions with Related Party [Abstract]
Financial income	0	0
Financial expense	(234)	(143)
Subsidiaries [Member] \| Entities Accounted for under the Equity Method [Member] \| Arroyo Netherlands II B.V [Member]
Transactions with Related Party [Abstract]
Financial income	1,346	996
Financial 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	403	0
Financial expense	0	0
Subsidiaries [Member] \| Entities Accounted for under the Equity Method [Member] \| Colombian Portfolio of Renewable Energy Entities [Member]
Transactions with Related Party [Abstract]
Financial income	295	0
Financial expense	$ 0	$ 0

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Trade and other receivables [Abstract]
Trade receivables	$ 225,144	$ 125,437
Tax receivables	33,719	45,680
Prepayments	23,636	11,827
Other accounts receivable	4,703	17,390
Trade and other receivables	$ 287,202	$ 200,334

Equity (Details)

Equity (Details)				9 Months Ended		12 Months Ended
Equity (Details)	Jul. 31, 2023 USD ($) $ / shares	May 04, 2023 USD ($) $ / shares	Feb. 28, 2023 USD ($) $ / shares	Sep. 30, 2023 USD ($) Vote $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) shares	Feb. 28, 2022 USD ($)
Equity [Abstract]
Share capital				$ 11,615,905		$ 11,605,513
Ordinary shares subscribed and disbursed (in shares) \| shares				116,159,054		116,055,126
Nominal value per share (in dollars per share) \| $ / shares				$ 0.1
Voting right per share \| Vote				1
Reduction of share premium				$ 0
Capital contribution by non-controlling interests				$ 19,823,000	$ 0
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				$ 19,500,000
Fourth Quarter [Member]
Equity [Abstract]
Dividend declaration date			Feb. 28, 2023
Dividend paid date			Mar. 25, 2023
Dividends paid (in dollars per share) \| $ / shares			$ 0.445
Dividends paid			$ 51,700,000
First Quarter [Member]
Equity [Abstract]
Dividend declaration date		May 04, 2023
Dividend paid date		Jun. 15, 2023
Dividends paid (in dollars per share) \| $ / shares		$ 0.445
Dividends paid		$ 51,700,000
Second Quarter [Member]
Equity [Abstract]
Dividend declaration date	Jul. 31, 2023
Dividend paid date	Sep. 15, 2023
Dividends paid (in dollars per share) \| $ / shares	$ 0.445
Dividends paid	$ 51,700,000
Long-term Incentive Plans [Member]
Equity [Abstract]
Shares issued (in shares) \| shares				103,928	228,560
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				$ 10,700,000	$ 14,600,000
Itochu Corporation [Member]
Equity [Abstract]
Dividends paid to non-controlling interests				5,100,000	2,900,000
Algerian Energy Company, SPA [Member]
Equity [Abstract]
Dividends paid to non-controlling interests				6,700,000	5,300,000
IDC [Member]
Equity [Abstract]
Dividends paid to non-controlling interests				1,200,000	5,900,000
Kaxu Community Trust [Member]
Equity [Abstract]
Dividends paid to non-controlling interests				$ 1,200,000	$ 5,900,000
At the Market Program [Member]
Equity [Abstract]
Nominal value per share (in dollars per share) \| $ / shares					$ 33.57
Shares issued (in shares) \| shares				0	3,423,593
Net proceeds					$ 114,000,000
At the Market Program [Member] \| Top of range [member]
Equity [Abstract]
Amount of offering							$ 150,000,000
Share Premium [Member]
Equity [Abstract]
Reduction of share premium				$ (250,000,000)

Corporate debt, Breakdown of co

Corporate debt, Breakdown of corporate debt (Details) $ in Thousands, € in Millions	Sep. 30, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)	Dec. 31, 2022 USD ($)
Corporate debt [Abstract]
Non-current	$ 1,005,925			$ 1,000,503
Current	40,683			16,697
Total Corporate Debt	$ 1,046,608	$ 7,400	€ 7	$ 1,017,200

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

May 10, 2023 USD ($)

Feb. 24, 2023 USD ($)

Jul. 08, 2020 USD ($)

Jul. 20, 2017 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2022 USD ($)

Dec. 31, 2022 USD ($)

Sep. 30, 2023 EUR (€)

Aug. 07, 2023 USD ($)

Aug. 07, 2023 EUR (€)

Feb. 24, 2023 EUR (€)

Dec. 31, 2022 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 EUR (€)

Corporate debt [Abstract]

Fixed interest rate

4.21%

Corporate debt

$ 7,400

$ 1,046,608

$ 1,017,200

€ 7

Amount drawn

110,803

$ 60,282

Maturity date

February 24, 2028

2017 Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 15,900

€ 15

Corporate debt

$ 2

6,431

Amount drawn

6,400

Maturity date

July 1, 2025

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

Corporate debt [Abstract]

Credit facility amount

$ 10,600

€ 10

2017 Credit Facility [Member] | EURIBOR [Member]

Corporate debt [Abstract]

Variable interest period

3 months

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]

Variable interest period

3 months

Adjustment to interest rate

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

Corporate debt [Abstract]

Adjustment to interest rate

Line of Credit [Member]

Corporate debt [Abstract]

Credit facility amount

$ 50,000

Maturity date

May 25, 2026

Maturity period

3 years

Line of Credit [Member] | SOFR [Member]

Corporate debt [Abstract]

Adjustment to interest rate

Line of Credit [Member] | SOFR [Member] | Bottom of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

2.46%

Line of Credit [Member] | SOFR [Member] | Top of Range [Member]

Corporate debt [Abstract]

Adjustment to interest rate

3.11%

Revolving Credit Facility [Member]

Corporate debt [Abstract]

Credit facility amount

$ 450,000

$ 215,000

Corporate debt

39,609

29,499

Amount drawn

40,000

30,000

Credit facility amount available

$ 393,000

385,000

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

17,000

35,000

Commercial Paper [Member]

Corporate debt [Abstract]

Corporate debt

29,627

9,937

Short term notes issued amount

$ 29,600

10,100

€ 28

€ 9.3

$ 53,000

€ 50

Term of short term notes

2 years

Percentage average cost of issued short term notes

4.88%

2020 Green Private Placement [Member]

Corporate debt [Abstract]

Principal amount

$ 307,000

€ 290

Corporate debt

$ 305,171

308,812

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

$ 148,000

€ 140

Corporate debt

$ 145,851

147,257

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

$ 110,201

109,162

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

$ 5,300

€ 5

Maturity date

December 4, 2025

BBVA Loan [Member]

Corporate debt [Abstract]

Fixed interest rate

1.90%

Corporate debt

$ 5,300

€ 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

$ 400,826

$ 396,024

Maturity date

May 15, 2028

Corporate debt, Repayment sched

Corporate debt, Repayment schedule (Details) $ in Thousands, € in Millions	Sep. 30, 2023 USD ($)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 EUR (€)	Dec. 31, 2022 USD ($)
Repayment schedule [Abstract]
Corporate debt	$ 1,046,608	$ 7,400	€ 7	$ 1,017,200
Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	36,045
Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	4,638
Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	1,762
2023 [Member]
Repayment schedule [Abstract]
Corporate debt				16,697
2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	153,068			38,932
2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	307,196			110,179
2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	147,424			309,075
2027 [Member]
Repayment schedule [Abstract]
Corporate debt				147,257
Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	396,475			395,060
2017 Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	2			6,431
2017 Credit Facility [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	2
2017 Credit Facility [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2017 Credit Facility [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				8
2017 Credit Facility [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0			6,423
2017 Credit Facility [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
2017 Credit Facility [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
2017 Credit Facility [Member] \| 2027 [Member]
Repayment schedule [Abstract]
Corporate debt				0
2017 Credit Facility [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
Revolving Credit Facility [Member]
Repayment schedule [Abstract]
Corporate debt	39,609			29,499
Revolving Credit Facility [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	318
Revolving Credit Facility [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Revolving Credit Facility [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Revolving Credit Facility [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				112
Revolving Credit Facility [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	39,291			29,387
Revolving Credit Facility [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Revolving Credit Facility [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Revolving Credit Facility [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member]
Repayment schedule [Abstract]
Corporate debt	29,627			9,937
Commercial Paper [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	28,695
Commercial Paper [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	932
Commercial Paper [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Commercial Paper [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				9,937
Commercial Paper [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
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 [Member]
Repayment schedule [Abstract]
Corporate debt				0
Commercial Paper [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
2020 Green Private Placement [Member]
Repayment schedule [Abstract]
Corporate debt	305,171			308,812
2020 Green Private Placement [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	167
2020 Green Private Placement [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Green Private Placement [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				423
2020 Green Private Placement [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
2020 Green Private Placement [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	305,004			0
2020 Green Private Placement [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0			308,389
2020 Green Private Placement [Member] \| 2027 [Member]
Repayment schedule [Abstract]
Corporate debt				0
2020 Green Private Placement [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
2020 Note Issuance Facility [Member]
Repayment schedule [Abstract]
Corporate debt	145,851			147,257
2020 Note Issuance Facility [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Note Issuance Facility [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Note Issuance Facility [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
2020 Note Issuance Facility [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				0
2020 Note Issuance Facility [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
2020 Note Issuance Facility [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
2020 Note Issuance Facility [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	145,851			0
2020 Note Issuance Facility [Member] \| 2027 [Member]
Repayment schedule [Abstract]
Corporate debt				147,257
2020 Note Issuance Facility [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
Green Exchangeable Notes [Member]
Repayment schedule [Abstract]
Corporate debt	110,201			109,162
Green Exchangeable Notes [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	958
Green Exchangeable Notes [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Exchangeable Notes [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				2,107
Green Exchangeable Notes [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	109,243			0
Green Exchangeable Notes [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	0			107,055
Green Exchangeable Notes [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
Green Exchangeable Notes [Member] \| 2027 [Member]
Repayment schedule [Abstract]
Corporate debt				0
Green Exchangeable Notes [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
Green Senior Notes [Member]
Repayment schedule [Abstract]
Corporate debt	400,826			396,024
Green Senior Notes [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	5,088
Green Senior Notes [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Senior Notes [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	0
Green Senior Notes [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				964
Green Senior Notes [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	0			0
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 [Member]
Repayment schedule [Abstract]
Corporate debt				0
Green Senior Notes [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	395,738			395,060
Other Bank Loans [Member]
Repayment schedule [Abstract]
Corporate debt	15,321			10,078
Other Bank Loans [Member] \| Remainder of 2023 [Member]
Repayment schedule [Abstract]
Corporate debt	1,775
Other Bank Loans [Member] \| Between January and September 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	2,748
Other Bank Loans [Member] \| Between October and December 2024 [Member]
Repayment schedule [Abstract]
Corporate debt	1,762
Other Bank Loans [Member] \| 2023 [Member]
Repayment schedule [Abstract]
Corporate debt				3,146
Other Bank Loans [Member] \| 2024/2025 [Member]
Repayment schedule [Abstract]
Corporate debt	4,534			3,122
Other Bank Loans [Member] \| 2025/2026 [Member]
Repayment schedule [Abstract]
Corporate debt	2,192			3,124
Other Bank Loans [Member] \| 2026/2027 [Member]
Repayment schedule [Abstract]
Corporate debt	1,573			686
Other Bank Loans [Member] \| 2027 [Member]
Repayment schedule [Abstract]
Corporate debt				0
Other Bank Loans [Member] \| Subsequent Years [Member]
Repayment schedule [Abstract]
Corporate debt	$ 737			$ 0

Project debt, Details of projec

Project debt, Details of project debt (Details) $ in Thousands, € in Millions		9 Months Ended
	Feb. 24, 2023	Sep. 30, 2023 USD ($) Agreement	Mar. 31, 2023 EUR (€)	Dec. 31, 2022 USD ($)
Project debt [Abstract]
Cash held to satisfy non-recourse debt agreements		$ 209,000		$ 208,000
Non-current		4,012,592		4,226,518
Current		399,472		326,534
Total Project debt		$ 4,412,064		$ 4,553,052
Maturity date	February 24, 2028
Green Senior Notes [Member]
Project debt [Abstract]
Number of loan agreements \| Agreement		2
Project debt financed amount \| €			€ 198
Maturity date		June 2037

Project debt, Repayment schedul

Project debt, Repayment schedule (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Oct. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Repayment schedule [Abstract]
Project debt		$ 4,412,064	$ 4,553,052
Short-term project debt		$ 399,472	326,534
Chile PV 1 [Member]
Repayment schedule [Abstract]
Percentage of ownership equity interest	35%	35%
Short-term project debt		$ 49,000
Remainder of 2023 [Member]
Repayment schedule [Abstract]
Interest payment		54,493
Nominal repayment		138,302
Between January and September 2024 [Member]
Repayment schedule [Abstract]
Project debt		159,169
Between October and December 2024 [Member]
Repayment schedule [Abstract]
Project debt		139,104
2023 [Member]
Repayment schedule [Abstract]
Interest payment			15,053
Nominal repayment			311,481
2024/2025 [Member]
Repayment schedule [Abstract]
Project debt		318,905	323,731
2025/2026 [Member]
Repayment schedule [Abstract]
Project debt		345,790	442,920
2026/2027 [Member]
Repayment schedule [Abstract]
Project debt		492,631	358,444
2027 [Member]
Repayment schedule [Abstract]
Project debt			504,954
Subsequent Years [Member]
Repayment schedule [Abstract]
Project debt		$ 2,763,670	$ 2,596,469

Grants and other liabilities (D

Grants and other liabilities (Details) $ in Thousands	9 Months Ended
Grants and other liabilities (Details) $ in Thousands	Sep. 30, 2023 USD ($) Type	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Grants and other liabilities [Abstract]
Grants	$ 867,439		$ 911,593
Other liabilities and provisions	369,411		340,920
Dismantling provision	146,349		140,595
Lease liabilities	80,786		63,076
Accruals on Spanish market prices differences	99,993		91,884
Others	42,283		45,365
Grants and other non-current liabilities	$ 1,236,850		1,252,513
Number of grant types \| Type	2
Income from grants	$ 44,072	$ 44,364
Solana and Mojave [Member]
Grants and other liabilities [Abstract]
Income from grants	43,800	$ 43,900
U.S. Department of Treasury [Member]
Grants and other liabilities [Abstract]
Grants	586,000		610,000
Federal Financing Bank [Member]
Grants and other liabilities [Abstract]
Grants	$ 280,000		$ 299,000

Trade payables and other curr_3

Trade payables and other current liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Trade payables and other current liabilities [Abstract]
Trade accounts payable	$ 76,808	$ 84,465
Down payments from clients	5,344	11,169
Other accounts payable	54,384	44,596
Total	$ 136,536	$ 140,230

Income Tax (Details)

Income Tax (Details) - USD ($) $ in Thousands	9 Months Ended
Income Tax (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Income Tax [Abstract]
Income tax income (expense)	$ (11,587)	$ (12,975)
Profit before income tax	$ 60,483	$ 14,780

Financial expense, net (Details

Financial expense, net (Details) - USD ($) $ in Thousands	9 Months Ended
Financial expense, net (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022
Financial income [Abstract]
Interest income on deposits	$ 15,099	$ 3,812
Interest income from loans and credits	2,046	994
Interest rates gains on derivatives: cash flow hedges	269	1,127
Total	17,414	5,934
Financial expense [Abstract]
Interest on loans and notes	(260,868)	(211,484)
Interest rates gains/(losses) on derivatives: cash flow hedges	17,785	(31,724)
Total	(243,083)	(243,208)
Other financial income / (expenses) [Abstract]
Other financial income	7,836	15,128
Other financial losses	(19,847)	(16,582)
Total	(12,011)	(1,456)
Kaxu [Member]
Other financial income / (expenses) [Abstract]
Income for non-monetary change to fair value of derivatives	1,100	6,200
Kaxu [Member] \| Notes Conversion Option [Member]
Other financial income / (expenses) [Abstract]
Income for non-monetary change to fair value of derivatives	$ 3,800	$ 6,800

Other operating income and ex_3

Other operating income and expenses (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Other operating income [Abstract]
Grants (Note 16)	$ 44,072	$ 44,364
Insurance proceeds and other	13,330	10,496
Total	57,402	54,860
Gains on sale of equity interest	4,600
Other operating expenses [Abstract]
Raw materials and consumables used	(25,029)	(13,710)
Leases and fees	(9,792)	(8,571)
Operation and maintenance	(87,768)	(106,118)
Independent professional services	(31,343)	(28,096)
Supplies	(28,178)	(45,678)
Insurance	(31,052)	(34,446)
Levies and duties	(11,490)	(13,596)
Other expenses	(13,278)	(11,220)
Total	$ (237,930)	$ (261,435)

Earnings per share (Details)

Earnings per share (Details) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
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)		219,762	224,269
Potential issuance of subscribed shares (in shares)			596,681
Profit/(loss) attributable to Atlantica		$ 46,050	$ (9,473)
Average number of ordinary shares outstanding - basic (in shares)		116,149,000	114,236,000
Average number of ordinary shares outstanding - diluted (in shares)		119,714,000	118,402,000
Earnings per share for the period - basic (in dollars per share)		$ 0.4	$ (0.08)
Earnings per share for the period - diluted (in dollars per share)	[1],[2]	$ 0.4	$ (0.09)

[1]Antidilutive effect applied, where applicable (see Note 21)[2]The potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the nine-month period ended September 30, 2023, as they have an antidilutive effect. For the nine-month period ended September 30, 2022, the potential ordinary shares related to the long-term incentive plans granted to employees and the ATM program have not been considered in the calculation of diluted earnings per share as they have an antidilutive effect.

Subsequent events (Details)

Subsequent events (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 07, 2023	Sep. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Project debt		$ 4,412,064	$ 4,553,052
Chile PV 2 [Member]
Subsequent Events [Abstract]
Project debt		$ 21,500
Subsequent Events [Member]
Subsequent Events [Abstract]
Dividend declaration date	Nov. 07, 2023
Dividend approved (in dollars per share)	$ 0.445
Dividend approved expected date to be paid	Dec. 15, 2023