0001140361-22-007087 | 20-F | XBRL Viewer | Atlantica Sustainable Infrastructure PLC

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

(1,000,000,000)

aby_ReductionOfSharePremium

1,000,000,000

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

(200,000,000)

aby_ReductionOfSharePremium

200,000,000

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReductionOfSharePremium

aby_ReclassificationOfProjectDebt

(655,093,000)

aby_ReclassificationOfProjectDebt

655,093,000

aby_ReclassificationOfProjectDebt

aby_ReclassificationOfProjectDebt

214,211,000

aby_ReclassificationOfProjectDebt

(214,211,000)

Current project borrowings and current portion of non-current project borrowings

aby_ReclassificationOfProjectDebt

aby_CurrentProjectBorrowingsAndCurrentPortionOfNonCurrentProjectBorrowings

597,680,000

Current project borrowings and current portion of non-current project borrowings

aby_CurrentProjectBorrowingsAndCurrentPortionOfNonCurrentProjectBorrowings

261,788,000

Current project debt recognized as of acquisition date

aby_CurrentProjectDebtRecognizedAsOfAcquisitionDate

13,415,000

Current project debt recognized as of acquisition date

aby_CurrentProjectDebtRecognizedAsOfAcquisitionDate

25,366,000

Current project debt recognized as of acquisition date

aby_CurrentProjectDebtRecognizedAsOfAcquisitionDate

38,781,000

Current project debt recognized as of acquisition date

aby_CurrentProjectDebtRecognizedAsOfAcquisitionDate

8,680,000

Current project debt

aby_CurrentProjectDebt

648,519,000

Current project debt

aby_CurrentProjectDebt

312,346,000

Current project debt

aby_CurrentProjectDebt

315,000,000

Current notes and bonds issued and current portion of non-current notes and bonds issued

aby_CurrentNotesAndBondsIssuedAndCurrentPortionOfNonCurrentNotesAndBondsIssued

50,839,000

Current notes and bonds issued and current portion of non-current notes and bonds issued

aby_CurrentNotesAndBondsIssuedAndCurrentPortionOfNonCurrentNotesAndBondsIssued

50,558,000

Assets, other, current

aby_AssetsOtherCurrent

425,978,000

Assets, other, current

aby_AssetsOtherCurrent

691,459,000

Increase in project debt through business combinations

aby_IncreaseInProjectDebtThroughBusinessCombinations

$ 327,000,000

Forecasted increase (decrease) in benchmark interest rate

aby_ForecastedIncreaseDecreaseInBenchmarkInterestRate

0.25%

Length of transmission lines

aby_LengthOfTransmissionLines

114

Forecasted increase (decrease) in hedging reserves due to change in benchmark interest rate

aby_ForecastedIncreaseDecreaseInHedgingReservesDueToChangeInBenchmarkInterestRate

$ 22,440,000

Forecasted increase (decrease) in hedging reserves due to change in benchmark interest rate

aby_ForecastedIncreaseDecreaseInHedgingReservesDueToChangeInBenchmarkInterestRate

22,130,000

Forecasted increase (decrease) in hedging reserves due to change in benchmark interest rate

aby_ForecastedIncreaseDecreaseInHedgingReservesDueToChangeInBenchmarkInterestRate

27,570,000

Non-current portion of non-current project debt recognized as of acquisition date

aby_NonCurrentPortionOfNonCurrentProjectDebtRecognizedAsOfAcquisitionDate

248,544,000

Non-current portion of non-current project debt recognized as of acquisition date

aby_NonCurrentPortionOfNonCurrentProjectDebtRecognizedAsOfAcquisitionDate

39,808,000

Non-current portion of non-current project debt recognized as of acquisition date

aby_NonCurrentPortionOfNonCurrentProjectDebtRecognizedAsOfAcquisitionDate

288,352,000

Non-current portion of non-current project debt recognized as of acquisition date

aby_NonCurrentPortionOfNonCurrentProjectDebtRecognizedAsOfAcquisitionDate

149,585,000

Forecasted gain (loss) on cash flow hedges due to change in benchmark interest rate

aby_ForecastedGainLossOnCashFlowHedgesDueToChangeInBenchmarkInterestRate

(2,495,000)

Forecasted gain (loss) on cash flow hedges due to change in benchmark interest rate

aby_ForecastedGainLossOnCashFlowHedgesDueToChangeInBenchmarkInterestRate

(2,897,000)

Forecasted gain (loss) on cash flow hedges due to change in benchmark interest rate

aby_ForecastedGainLossOnCashFlowHedgesDueToChangeInBenchmarkInterestRate

(2,745,000)

aby_FinancialExpenseIncomeNet

340,892,000

aby_FinancialExpenseIncomeNet

331,810,000

aby_FinancialExpenseIncomeNet

402,348,000

aby_FinancialExpenseIncomeNet

(340,892,000)

aby_FinancialExpenseIncomeNet

(331,810,000)

Net Value Exposure Percentage for Next Twelve Months

aby_FinancialExpenseIncomeNet

$ (402,348,000)

aby_NetValueExposurePercentageForNextTwelveMonths

100.00%

aby_LongTermAndShortTermProjectDebt

$ 326,000,000

aby_LongTermAndShortTermProjectDebt

$ 371,000,000

aby_NumberOfSignificantCustomers

aby_NumberOfSignificantCustomers

aby_NumberOfSignificantCustomers

Net Value Exposure, Percentage, Year Two

aby_NumberOfSignificantCustomers

aby_NetValueExposurePercentageYearTwo

75.00%

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

$ 1,263,744,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

1,229,767,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

1,263,744,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

1,229,767,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

1,244,346,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

11,212,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

5,795,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

2,391,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

1,221,176,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

108,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

6,040,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

$ 2,443,000

Dilutive effect of contingently issuable shares

aby_DilutiveEffectOfContingentlyIssuableShares

725,041

Total equity method investment including non-controlling interest

aby_TotalEquityMethodInvestmentIncludingNonControllingInterest

$ 19,000,000

Current credits and other receivables

aby_CurrentCreditsAndOtherReceivables

79,800,000

Current credits and other receivables

aby_CurrentCreditsAndOtherReceivables

$ 73,648,000

Capitalization period, interest

aby_CapitalizationPeriodInterest

2 years

Installed capacity

aby_InstalledCapacity

Cash flows used in obtaining or losing control of subsidiaries and entities under equity method classified as investing activities

aby_CashFlowsUsedInObtainingOrLosingControlOfSubsidiariesAndEntitiesUnderEquityMethodClassifiedAsInvestingActivities

$ 362,449,000

Cash flows used in obtaining or losing control of subsidiaries and entities under equity method classified as investing activities

aby_CashFlowsUsedInObtainingOrLosingControlOfSubsidiariesAndEntitiesUnderEquityMethodClassifiedAsInvestingActivities

(2,453,000)

Cash flows used in obtaining or losing control of subsidiaries and entities under equity method classified as investing activities

aby_CashFlowsUsedInObtainingOrLosingControlOfSubsidiariesAndEntitiesUnderEquityMethodClassifiedAsInvestingActivities

173,366,000

Proceeds from investments in contracted concessional assets

aby_ProceedsFromInvestmentsInContractedConcessionalAssets

(24,682,000)

^[9]

Proceeds from investments in contracted concessional assets

aby_ProceedsFromInvestmentsInContractedConcessionalAssets

(1,361,000)

^[9]

Proceeds from investments in contracted concessional assets

aby_ProceedsFromInvestmentsInContractedConcessionalAssets

$ 22,009,000

^[9]

Disclosure of detailed information about trade receivables by foreign currency [Table Text Block]

aby_DisclosureOfDetailedInformationAboutTradeReceivablesByForeignCurrencyExplanatoryTableTextBlock

Trade receivables in foreign currency as of December 31, 2021 and 2020, are as follows:

	Balance as of December 31,
	2021		2020
Euro		65,854		105,826
South African Rand		24,513		24,121
Other		13,330		6,929
Total		103,697		136,876

Number of substations

aby_NumberOfSubstations

Adjustments for decrease (increase) in financial investments and other current assets/liabilities

aby_AdjustmentsForDecreaseIncreaseInFinancialInvestmentsAndOtherCurrentAssetsLiabilities

$ 31,081,000

Adjustments for decrease (increase) in financial investments and other current assets/liabilities

aby_AdjustmentsForDecreaseIncreaseInFinancialInvestmentsAndOtherCurrentAssetsLiabilities

(4,249,000)

Adjustments for decrease (increase) in financial investments and other current assets/liabilities

aby_AdjustmentsForDecreaseIncreaseInFinancialInvestmentsAndOtherCurrentAssetsLiabilities

15,602,000

aby_AdjustedEBITDA

824,388,000

aby_AdjustedEBITDA

796,123,000

aby_AdjustedEBITDA

821,555,000

aby_AdjustedEBITDA

602,583,000

aby_AdjustedEBITDA

576,285,000

aby_AdjustedEBITDA

604,080,000

aby_AdjustedEBITDA

99,935,000

aby_AdjustedEBITDA

101,006,000

aby_AdjustedEBITDA

109,200,000

aby_AdjustedEBITDA

83,635,000

aby_AdjustedEBITDA

87,272,000

aby_AdjustedEBITDA

85,657,000

aby_AdjustedEBITDA

38,235,000

aby_AdjustedEBITDA

31,560,000

aby_AdjustedEBITDA

22,618,000

aby_AdjustedEBITDA

824,388,000

aby_AdjustedEBITDA

796,123,000

Debt securities, conversion ratio, shares

aby_AdjustedEBITDA

$ 821,555,000

Term of long-term notes

aby_TermOfLongTermNotes

7 years

aby_DebtSecuritiesConversionRatioShares

29.1070

aby_Capacity

aby_Capacity

aby_Capacity

135

aby_Capacity

aby_Capacity

596

aby_Capacity

3.7

aby_Capacity

aby_Capacity

aby_Capacity

2.5

aby_Capacity

aby_Capacity

3.7

aby_Capacity

2.5

aby_Capacity

Disclosure of detailed information about trade and other receivables [Table Text Block]

aby_Capacity

596

aby_DisclosureOfDetailedInformationAboutTradeAndOtherReceivablesTableTextBlock

Trade and other receivable as of December 31, 2021 and 2020, consist of the following:

	Balance as of December 31,
	2021		2020
Trade receivables		227,343		258,087
Tax receivables		59,350		50,663
Prepayments		9,342		12,074
Other accounts receivable		11,108		10,911
Total		307,143		331,735

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

$ 0

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

(27,947,000)

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

1,682,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

(26,265,000)

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

317,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

(25,948,000)

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

31,353,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

31,353,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

756,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

32,109,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

97,421,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

(10,060,000)

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

87,361,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

4,777,000

Increase (decrease) in fair value of cash flow hedges

aby_IncreaseDecreaseInFairValueOfCashFlowHedges

$ 92,138,000

Term of contract

aby_TermOfContract

18 years

Term of contract

aby_TermOfContract

5 years

Term of contract

aby_TermOfContract

50 years

Dismantling provisions, concessional assets

aby_DismantlingProvisionsConcessionalAssets

$ 125,000,000

Dismantling provisions, concessional assets

aby_DismantlingProvisionsConcessionalAssets

$ 88,000,000

Dividends Payable Declaration Date Day Month And Year

aby_DividendsPayableDeclarationDateDayMonthAndYear

Feb. 26, 2021

Dividends Payable Declaration Date Day Month And Year

aby_DividendsPayableDeclarationDateDayMonthAndYear

May 04, 2021

Dividends Payable Declaration Date Day Month And Year

aby_DividendsPayableDeclarationDateDayMonthAndYear

Jul. 30, 2021

Dividends Payable Declaration Date Day Month And Year

aby_DividendsPayableDeclarationDateDayMonthAndYear

Nov. 09, 2021

Dividends Payable Declaration Date Day Month And Year

aby_DividendsPayableDeclarationDateDayMonthAndYear

Feb. 25, 2022

Provisions for High Risk Market Prices

aby_ProvisionsForHighRiskMarketPrices

$ 75,000,000

Provisions for High Risk Market Prices

aby_ProvisionsForHighRiskMarketPrices

$ 600,000

Dividend payable date to be paid day month and year1

aby_DividendPayableDateToBePaidDayMonthAndYear1

Mar. 25, 2022

Description of accounting policy for contracted concessional assets and price purchase agreements [Text Block]

aby_DescriptionOfAccountingPolicyForContractedConcessionalAssetsAndPricePurchaseAgreementsExplanatoryTextBlock

2.3. Contracted concessional assets

Contracted concessional assets correspond to the assets of the Company recorded as intangible or financial assets in accordance with IFRIC 12, property plant and equipment in accordance with IAS 16 and financial asset in accordance with IFRS 16. The assets accounted for by the Company as concessions include renewable energy assets, transmission lines, efficient natural gas assets and water plants. The useful life of these assets is approximately the same as the length of the concession arrangement. The infrastructure used in a concession can be classified as an intangible asset or a financial asset, depending on the nature of the payment entitlements established in the agreement.

The application of IFRIC 12 requires extensive judgement in relation to, among other factors, (i) the identification of certain infrastructures and contractual agreements in the scope of IFRIC 12, (ii) an understanding of the nature of the payments in order to determine the classification of the infrastructure as a financial asset or as an intangible asset and (iii) the timing and recognition of revenue from construction and concessionary activity.

Under the terms of contractual arrangements within the scope of this interpretation, the operator shall recognize and measure revenue in accordance with IFRS 15 for the services it performs.

a)	Intangible asset

The Company recognizes an intangible asset to the extent that it receives a right to charge final customers for the use of the infrastructure. This intangible asset is subject to the provisions of IAS 38 and is amortized linearly, taking into account the estimated period of commercial operation of the infrastructure which coincides with the concession period.

Once the infrastructure is in operation, the treatment of income and expense is as follows:

-	Revenues from the updated annual revenue for the contracted concession, as well as revenues from operations and maintenance services are recognized in each period according to IFRS 15 “Revenue from contracts with Customers”.

-	Operating and maintenance costs and general overheads and administrative costs are recorded in accordance with the nature of the cost incurred (amount due) in each period.

b)	Financial asset

The Company recognizes a financial asset when demand risk is assumed by the grantor, to the extent that the concession holder has an unconditional right to receive payments for the asset. This asset is recognized at the fair value of the construction services provided, considering upgrade services in accordance with IFRS 15, if any.

The financial asset is subsequently recorded at amortized cost calculated according to the effective interest method, using a theoretical internal return rate specific to the asset. Revenue from operations and maintenance services is recognized in each period according to IFRS 15 “Revenue from contracts with Customers”.

Allowance for expected credit losses

According to IFRS 9, Atlantica recognizes an allowance for expected credit losses (ECLs) for all debt instruments not held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Company expects to receive.

There are two main approaches to applying the ECL model according to IFRS 9: the general approach which involves a three stage approach, and the simplified approach, which can be applied to trade receivables, contract assets and lease receivables. Atlantica applies the simplified approach. Under this approach, there is no need to monitor for significant increases in credit risk and entities will be required to measure lifetime expected credit losses at the end of each reporting period.

The key elements of the ECL calculations, based on external sources of information, are the following:

-	the Probability of Default (“PD”) is an estimate of the likelihood of default over a given time horizon. Atlantica calculates PD based on Credit Default Swaps spreads (“CDS”);

-	the Exposure at Default (“EAD”) is an estimate of the exposure at a future default date;

-	the Loss Given Default (“LGD”) is an estimate of the loss arising in the case where a default occurs at a given time. It is based on the difference between the contractual cash flows due and those that the Company would expect to receive. It is expressed as a percentage of the EAD.

c)	Property, plant and equipment

Property, plant and equipment is measured at historical cost, including all expenses directly attributable to the acquisition, less depreciation and impairment losses, with the exception of land, which is presented net of any impairment losses.

Once the infrastructure is in operation, the treatment of income and expenses is the same as the one described above for intangible asset.

d)	Right-of-use assets

Main right of use agreements correspond to land rights. The Company recognizes right-of-use assets under IFRS 16, at the commencement date of the lease (i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities (Note 2.11). The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets.

e)	Revenue Recognition

According to IFRS 15, Revenue from Contracts with Customers, the Company assesses the goods and services promised in the contracts with the customers and identifies as a performance obligation each promise to transfer to the customer a good or service (or a bundle of goods or services).

In the case of contracts related to intangible or financial assets under IFRIC 12, the performance obligation of the Company is the operation of the asset. The contracts between the parties set the price of the service in an orderly transaction and therefore corresponds to the fair value of the service provided. The service is satisfied over time. The same conclusion applies to concessional assets that are classified as tangible assets under IAS 16 or leases under IFRS 16. All of the transaction prices of assets under IFRIC 12 are fixed and included as part of the long-term PPAs of the Company as disclosed in Appendix III-2.

In the case of financial asset under IFRIC 12, the financial asset accounts for the payments to be received from the client over the residual life of the contract, discounted at a theoretical internal rate of return for the project. In each period, the financial asset is reduced by the amounts received from the client and increased by any capital expenditure that the project may incur and by the effect of unwinding the discount of the financial asset at the theoretical internal rate of return. The increase of the financial asset deriving from the unwinding of the discount of the financial asset is recorded as revenue in each period. Revenue will therefore differ from the actual billings made by the asset to the client in each period.

In the case of Spain, according to Royal Decree 413/2014, solar electricity producers receive: (i) the market price for the power they produce, (ii) a payment based on the standard investment cost for each type of plant (without any relation whatsoever to the amount of power they generate) and (iii) an “operating payment” (in €/MWh produced). The principle driving this economic regime is that the payments received by a renewable energy producer should be equivalent to the costs that they are unable to recover on the electricity pool market where they compete with non-renewable technologies. This economic regime seeks to allow a “well-run and efficient enterprise” to recover the costs of building and running a plant, plus a reasonable return on investment (project investment rate of return). Some of the Company´s assets in Spain are receiving a remuneration based on a 7.09% reasonable rate of return until December 31, 2025 while others are receiving a remuneration based on a 7.398% reasonable rate of return until December 31, 2031.

Remuneration, related party transactions

aby_RemunerationRelatedPartyTransactions

$ 4,600,000

Remuneration, related party transactions

aby_RemunerationRelatedPartyTransactions

3,400,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

215,000,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

100,000,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

425,000,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

$ 450,000,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

$ 268,000,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

$ 305,000,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

$ 159,000,000

Maximum borrowing capacity, line of credit facility

aby_MaximumBorrowingCapacityLineOfCreditFacility

$ 140,000,000

Proceeds from corporate debt classified as financing activities

aby_ProceedsFromCorporateDebtClassifiedAsFinancingActivities

$ 429,014,000

Proceeds from corporate debt classified as financing activities

aby_ProceedsFromCorporateDebtClassifiedAsFinancingActivities

678,651,000

Proceeds from corporate debt classified as financing activities

aby_ProceedsFromCorporateDebtClassifiedAsFinancingActivities

352,966,000

Proceeds from corporate debt classified as financing activities

aby_ProceedsFromCorporateDebtClassifiedAsFinancingActivities

8,200,000

Proceeds from corporate debt classified as financing activities

aby_ProceedsFromCorporateDebtClassifiedAsFinancingActivities

10,000,000

Purchase Of Proceeds From Sales of Other Noncurrent Financial Assets And Liabilities

aby_PurchaseOfProceedsFromSalesOfOtherNoncurrentFinancialAssetsAndLiabilities

(1,093,000)

Purchase Of Proceeds From Sales of Other Noncurrent Financial Assets And Liabilities

aby_PurchaseOfProceedsFromSalesOfOtherNoncurrentFinancialAssetsAndLiabilities

29,198,000

Purchase Of Proceeds From Sales of Other Noncurrent Financial Assets And Liabilities

aby_PurchaseOfProceedsFromSalesOfOtherNoncurrentFinancialAssetsAndLiabilities

(2,703,000)

Non-current portion of credit facilities, notes and bonds received

aby_NonCurrentPortionOfCreditFacilitiesNotesAndBondsReceived

995,190,000

Non-current portion of credit facilities, notes and bonds received

aby_NonCurrentPortionOfCreditFacilitiesNotesAndBondsReceived

$ 970,077,000

Long-term and short-term corporate debt

aby_LongTermAndShortTermCorporateDebt

$ 5,000,000

Long-term and short-term corporate debt

aby_LongTermAndShortTermCorporateDebt

$ 5,700,000

Non-current portion of non-current project borrowings

aby_NonCurrentPortionOfNonCurrentProjectBorrowings

3,407,956,000

Non-current portion of non-current project borrowings

aby_NonCurrentPortionOfNonCurrentProjectBorrowings

$ 3,862,068,000

Disclosure of detailed information about cash and cash equivalents [Table Text Block]

aby_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatoryTableTextBlock

The following table shows the detail of Cash and cash equivalents as of December 31, 2021 and 2020:

	Balance as of December 31,
	2021		2020
Cash at bank and on hand - non restricted		368,381		588,690
Cash at bank and on hand - restricted		254,308		279,811
Total		622,689		868,501

The following breakdown shows the main currencies in which cash and cash equivalent balances are denominated:

	Balance as of December 31,
Currency	2021		2020
U.S. dollar		318,071		575,567
Euro		230,136		196,431
South African Rand		38,268		40,561
Mexican Peso		4,926		23,570
Algerian Dinar		21,156		21,114
Others		10,132		11,258
Total		622,689		868,501

Number of solar plants acquired

aby_NumberOfSolarPlantsAcquired

Term of variable rate

aby_TermOfVariableRate

3 months

Proceeds from project debt classified as financing activities

aby_ProceedsFromProjectDebtClassifiedAsFinancingActivities

$ 14,560,000

Proceeds from project debt classified as financing activities

aby_ProceedsFromProjectDebtClassifiedAsFinancingActivities

603,949,000

Proceeds from project debt classified as financing activities

aby_ProceedsFromProjectDebtClassifiedAsFinancingActivities

5,860,000

Proceeds from project debt classified as financing activities

aby_ProceedsFromProjectDebtClassifiedAsFinancingActivities

43,000,000

Proceeds from project debt classified as financing activities

aby_ProceedsFromProjectDebtClassifiedAsFinancingActivities

30,000,000

Non-current portion of non-current notes and bonds issued

aby_NoncurrentPortionOfNoncurrentNotesAndBondsIssued

979,718,000

Non-current portion of non-current notes and bonds issued

aby_NoncurrentPortionOfNoncurrentNotesAndBondsIssued

1,063,200,000

Non restricted cash and cash equivalents

aby_NonRestrictedCashAndCashEquivalents

368,381,000

Non restricted cash and cash equivalents

aby_NonRestrictedCashAndCashEquivalents

$ 588,690,000

Debt securities, convertible, conversion price

aby_DebtSecuritiesConvertibleConversionPrice

$ 34.36

Non-current portion of non-current project debt

aby_NoncurrentPortionOfNoncurrentProjectDebt

$ 4,387,674,000

Non-current portion of non-current project debt

aby_NoncurrentPortionOfNoncurrentProjectDebt

$ 4,925,268,000

Quantitative assessment, distinguishing between extinguishment of old debt from issuance of new debt

aby_QuantitativeAssessmentDistinguishingBetweenExtinguishmentOfOldDebtFromIssuanceOfNewDebt

10.00%

Repayments of project debt classified as financing activities

aby_RepaymentsOfProjectDebtClassifiedAsFinancingActivities

$ 418,265,000

Repayments of project debt classified as financing activities

aby_RepaymentsOfProjectDebtClassifiedAsFinancingActivities

621,691,000

Repayments of project debt classified as financing activities

aby_RepaymentsOfProjectDebtClassifiedAsFinancingActivities

$ 282,255,000

Net present value of modified cash flows including any fees paid net of any fees received

aby_NetPresentValueOfModifiedCashFlowsIncludingAnyFeesPaidNetOfAnyFeesReceived

10.00%

Repayments of corporate debt classified as financing activities

aby_RepaymentsOfCorporateDebtClassifiedAsFinancingActivities

$ 376,154,000

Repayments of corporate debt classified as financing activities

aby_RepaymentsOfCorporateDebtClassifiedAsFinancingActivities

502,042,000

Repayments of corporate debt classified as financing activities

aby_RepaymentsOfCorporateDebtClassifiedAsFinancingActivities

320,815,000

Debt securities, conversion ratio, principal amount

aby_DebtSecuritiesConversionRatioPrincipalAmount

1,000,000

Net proceeds

aby_ProceedsFromIssuingSharesNetOfIssuanceCosts

161,000,000

Net proceeds

aby_ProceedsFromIssuingSharesNetOfIssuanceCosts

131,000,000

Net proceeds

aby_ProceedsFromIssuingSharesNetOfIssuanceCosts

61,000,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

4,010,825,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

289,755,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

624,633,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

801,713,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

2,294,724,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

4,123,856,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

261,800,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

583,259,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

770,507,000

Long-term and short-term project debt, loans with credit institutions

aby_LongTermAndShortTermProjectDebtLoansWithCreditInstitutions

2,508,290,000

Remaining borrowing capacity, line of credit facility

aby_RemainingBorrowingCapacityLineOfCreditFacility

440,000,000

Remaining borrowing capacity, line of credit facility

aby_RemainingBorrowingCapacityLineOfCreditFacility

$ 415,000,000

aby_DividendPayableDateOfPaidDayMonthAndYear

Mar. 22, 2021

aby_DividendPayableDateOfPaidDayMonthAndYear

Jun. 15, 2021

aby_DividendPayableDateOfPaidDayMonthAndYear

Sep. 15, 2021

Tax effect of expense not deductible and tax losses in determining taxable profit (tax loss)

aby_DividendPayableDateOfPaidDayMonthAndYear

Dec. 15, 2021

aby_TaxEffectOfExpenseNotDeductibleAndTaxLossesInDeterminingTaxableProfitTaxLoss

$ 11,232,000

Tax effect of expense not deductible and tax losses in determining taxable profit (tax loss)

aby_TaxEffectOfExpenseNotDeductibleAndTaxLossesInDeterminingTaxableProfitTaxLoss

37,183,000

Tax effect of expense not deductible and tax losses in determining taxable profit (tax loss)

aby_TaxEffectOfExpenseNotDeductibleAndTaxLossesInDeterminingTaxableProfitTaxLoss

14,161,000

Other current and non-current liabilities recognised as of acquisition date

aby_OtherCurrentAndNonCurrentLiabilitiesRecognisedAsOfAcquisitionDate

22,959,000

Other current and non-current liabilities recognised as of acquisition date

aby_OtherCurrentAndNonCurrentLiabilitiesRecognisedAsOfAcquisitionDate

64,825,000

Other current and non-current liabilities recognised as of acquisition date

aby_OtherCurrentAndNonCurrentLiabilitiesRecognisedAsOfAcquisitionDate

87,784,000

Other current and non-current liabilities recognised as of acquisition date

aby_OtherCurrentAndNonCurrentLiabilitiesRecognisedAsOfAcquisitionDate

15,561,000

Tax effect, purchase of liberty equity interest in Solana

aby_TaxEffectPurchaseOfLibertyEquityInterestInSolana

Tax effect, purchase of liberty equity interest in Solana

aby_TaxEffectPurchaseOfLibertyEquityInterestInSolana

(36,352,000)

Tax effect, purchase of liberty equity interest in Solana

aby_TaxEffectPurchaseOfLibertyEquityInterestInSolana

Other tax effects for permanent differences

aby_OtherTaxEffectsForPermanentDifferences

4,052,000

Other tax effects for permanent differences

aby_OtherTaxEffectsForPermanentDifferences

8,895,000

Other tax effects for permanent differences

aby_OtherTaxEffectsForPermanentDifferences

$ (11,220,000)

Term of short term notes

aby_TermOfShortTermNotes

2 years

Number of treasury shares held

aby_TreasurySharesNumberOfShares

Number of treasury shares purchased, sold, issued or cancelled

aby_NumberOfTreasurySharesPurchasedSoldIssuedOrCancelled

Increase (decrease) in investments in associates due to net exchange differences

aby_IncreaseDecreaseInInvestmentsInAssociatesDueToNetExchangeDifferences

$ (195,000)

Increase (decrease) in investments in associates due to net exchange differences

aby_IncreaseDecreaseInInvestmentsInAssociatesDueToNetExchangeDifferences

$ 118,000

Disclosure of consolidated balance sheets classifications [Table Text Block]

aby_DisclosureOfConsolidatedBalanceSheetsClassificationsTableTextBlock

After offsetting deferred tax assets and deferred tax liabilities, where applicable, the resulting net amounts presented on the consolidated balance sheet are as follows:

Consolidated balance sheets classifications	Balance as of December 31,
	2021		2020
Deferred tax assets		172,268		152,290
Deferred tax liabilities		308,859		260,923
Net deferred tax liabilities		136,591		108,633

Pro-rata share of depreciation, amortization, financial expense and income tax expense unconsolidated affiliates

aby_DepreciationAmortizationFinancialExpenseAndIncomeTaxExpenseUnconsolidatedAffiliates

$ (18,753,000)

Pro-rata share of depreciation, amortization, financial expense and income tax expense unconsolidated affiliates

aby_DepreciationAmortizationFinancialExpenseAndIncomeTaxExpenseUnconsolidatedAffiliates

(13,958,000)

Pro-rata share of depreciation, amortization, financial expense and income tax expense unconsolidated affiliates

aby_DepreciationAmortizationFinancialExpenseAndIncomeTaxExpenseUnconsolidatedAffiliates

(2,894,000)

Other comprehensive income, before tax, gains (losses) on cash flow hedges

aby_OtherComprehensiveIncomeBeforeTaxGainsLossesOnCashFlowHedges

33,846,000

Other comprehensive income, before tax, gains (losses) on cash flow hedges

aby_OtherComprehensiveIncomeBeforeTaxGainsLossesOnCashFlowHedges

(26,272,000)

Other comprehensive income, before tax, gains (losses) on cash flow hedges

aby_OtherComprehensiveIncomeBeforeTaxGainsLossesOnCashFlowHedges

$ (81,713,000)

Loss contingency, Number of individual power generators

aby_LossContingencyNumberOfIndividualPowerGenerators

230

Disclosure of depreciation, amortization and impairment charges recognized [Table Text Block]

aby_DisclosureOfDepreciationAmortizationAndImpairmentChargesRecognizedExplanatoryTableTextBlock

c)	The amount of depreciation, amortization and impairment charges recognized for the years ended December 31, 2021, 2020 and 2019 are as follows:

	For the year ended December 31,
Depreciation, amortization and impairment by geography	2021			2020			2019
North America		(152,946	)		(197,643	)		(116,232	)
South America		(57,214	)		(39,191	)		(47,844	)
EMEA		(229,281	)		(171,770	)		(146,679	)
Total		(439,441	)		(408,604	)		(310,755	)

	For the year ended December 31,
Depreciation, amortization and impairment by business sectors	2021			2020			2019
Renewable energy		(432,138	)		(350,785	)		(286,907	)
Efficient natural gas & Heat		23,910			(26,563	)		3,102
Transmission lines		(31,286	)		(30,889	)		(27,490	)
Water		73			(367	)		541
Total		(439,441	)		(408,604	)		(310,755	)

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

$ 1,025,368,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

45,650,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

100,850,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

108,512,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

770,355,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

1,113,758,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

50,558,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

100,911,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

109,884,000

Long-term and short-term project debt, notes and bonds issued

aby_LongTermAndShortTermProjectDebtNotesAndBondsIssued

$ 852,405,000

Proportion Of Ownership Interests Held By Noncontrolling Interests In Reporting Entity

aby_ProportionOfOwnershipInterestsHeldByNoncontrollingInterestsInReportingEntity

43.60%

Proportion Of Ownership Interests Held By Noncontrolling Interests In Reporting Entity

aby_ProportionOfOwnershipInterestsHeldByNoncontrollingInterestsInReportingEntity

44.20%

Disclosure of detailed information about effective income tax rate reconciliation [Table Text Block]

aby_DisclosureOfDetailedInformationAboutEffectiveIncomeTaxRateReconciliationExplanatoryTableTextBlock

The reconciliation between the theoretical income tax resulting from applying an average statutory tax rate to profit before income tax and the actual income tax expense recognized in the consolidated income statements for the years ended December 31, 2021, 2020, and 2019, is as follows:

	For the year ended December 31,
	2021			2020			2019
Consolidated income before taxes		25,302			41,751			105,558
Average statutory tax rate		25	%		25	%		25	%
Corporate income tax at average statutory tax rate		(6,326	)		(10,438	)		(26,390	)
Income tax of associates, net		3,076			128			1,808
Differences in statutory tax rates		(3,359	)		(94	)		(7,076	)
Unrecognized NOLs and deferred tax assets		(11,232	)		(37,183	)		(14,161	)
Purchase of Liberty Interactive’s equity interest in Solana		-			36,352			-
Other permanent differences		(4,052	)		(8,895	)		11,220
Other non-taxable income/(expense)		(14,327	)		(4,747	)		3,649
Corporate income tax		(36,220	)		(24,877	)		(30,950	)

Number of acquired solar projects

aby_NumberOfAcquiredSolarProjects

Percentage of shareholders required for approval of relevant decisions

aby_PercentageOfShareholdersRequiredForApprovalOfRelevantDecisions

75.00%

Restricted Net Assets

aby_RestrictedNetAssets

$ 326,000,000

Voting right per share

aby_VotingRightPerShare

Deferred tax expense (income) recognised in profit or loss, deferred tax assets

aby_DeferredTaxExpenseIncomeRecognisedInProfitOrLossDeferredTaxAssets

$ (6,003,000)

Deferred tax expense (income) recognised in profit or loss, deferred tax assets

aby_DeferredTaxExpenseIncomeRecognisedInProfitOrLossDeferredTaxAssets

(46,855,000)

Income tax relating to components of other comprehensive income, deferred tax assets

aby_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeDeferredTaxAssets

8,698,000

Income tax relating to components of other comprehensive income, deferred tax assets

aby_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeDeferredTaxAssets

23,712,000

Increase (decrease) through net exchange differences, deferred tax asset

aby_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxAsset

7,019,000

Increase (decrease) through net exchange differences, deferred tax asset

aby_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxAsset

(7,575,000)

Increase Decrease In Business Combinations Deferred Tax Asset

aby_IncreaseDecreaseInBusinessCombinationsDeferredTaxAsset

4,410,000

Deferred tax expense (income) recognized in profit or loss, deferred tax liabilities

aby_DeferredTaxExpenseIncomeRecognizedInProfitOrLossDeferredTaxLiabilities

9,675,000

Deferred tax expense (income) recognized in profit or loss, deferred tax liabilities

aby_DeferredTaxExpenseIncomeRecognizedInProfitOrLossDeferredTaxLiabilities

32,059,000

Increase (decrease) through net exchange differences, deferred tax liability

aby_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiability

2,252,000

Increase (decrease) through net exchange differences, deferred tax liability

aby_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiability

10,967,000

Increase (decrease) in business combinations, deferred tax liability

aby_IncreaseDecreaseInBusinessCombinationsDeferredTaxLiability

$ 4,910,000

Disclosure of detailed information about income tax benefit (expense) [Table Text Block]

aby_DisclosureOfDetailedInformationAboutIncomeTaxBenefitExpenseExplanatoryTableTextBlock

Details of income tax for the years ended December 31, 2021, 2020 and 2019 are as follows:

	For the year ended December 31,
	2021			2020			2019
Current tax		(51,016	)		(21,205	)		(5,081	)
Deferred tax		14,796			(3,672	)		(25,869	)
- relating to the origination and reversal of temporary differences		14,796			(3,672	)		(25,869	)
Total income tax expense		(36,220	)		(24,877	)		(30,950	)

Amount of ordinary stock to be issued

aby_AmountOfOrdinaryStockToBeIssued

$ 150,000,000

Percentage average cost of issued short term notes

aby_PercentageAverageCostOfIssuedShortTermNotes

0.36%

Project debt, amount refinanced

aby_ProjectDebtAmountRefinanced

$ 250,000,000

Regions of Europe, Middle East and Africa [Member]

aby_ContractedConcessionalAssets

$ 3,434,623,000

aby_ContractedConcessionalAssets

3,869,681,000

aby_LongTermAndShortTermProjectDebt

2,355,957,000

Non-current government grants and other non-current financial liabilities

aby_LongTermAndShortTermProjectDebt

2,711,830,000

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

197,620,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

139,438,000

aby_AdjustedEBITDA

393,038,000

aby_AdjustedEBITDA

396,735,000

aby_AdjustedEBITDA

398,967,000

South America [Member]

aby_ContractedConcessionalAssets

1,231,276,000

aby_ContractedConcessionalAssets

1,211,952,000

aby_LongTermAndShortTermProjectDebt

887,497,000

Non-current government grants and other non-current financial liabilities

aby_LongTermAndShortTermProjectDebt

902,500,000

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

14,445,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

11,355,000

aby_AdjustedEBITDA

119,547,000

aby_AdjustedEBITDA

120,023,000

Percentage of remuneration based on reasonable rate of return on assets

aby_AdjustedEBITDA

$ 115,346,000

Other Countries [Member]

aby_PercentageOfRemunerationBasedOnReasonableRateOfReturnOnAssets

7.398%

Spain [Member]

Percentage of remuneration based on reasonable rate of return on assets

aby_PercentageOfRemunerationBasedOnReasonableRateOfReturnOnAssets

7.09%

North America [Member]

aby_ContractedConcessionalAssets

$ 3,355,669,000

aby_ContractedConcessionalAssets

3,073,785,000

aby_LongTermAndShortTermProjectDebt

1,792,739,000

Non-current government grants and other non-current financial liabilities

aby_LongTermAndShortTermProjectDebt

1,623,284,000

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

1,051,679,000

Non-current government grants and other non-current financial liabilities

aby_NoncurrentGovernmentGrantsAndOtherNoncurrentFinancialLiabilities

1,078,974,000

aby_AdjustedEBITDA

311,803,000

aby_AdjustedEBITDA

279,365,000

United States dollar (next day) (funds code)

aby_AdjustedEBITDA

$ 307,242,000

aby_PercentageOfNotionalAmountOfDebtHedged

75.00%

Percentage of notional amount of project debt hedged

aby_PercentageOfNotionalAmountOfDebtHedged

100.00%

aby_PercentageOfNotionalAmountOfProjectDebtHedged

75.00%

Percentage of notional amount of project debt hedged

aby_PercentageOfNotionalAmountOfProjectDebtHedged

100.00%

South Africa, Rand

aby_LongTermAndShortTermProjectDebt

$ 314,471,000

aby_LongTermAndShortTermProjectDebt

355,414,000

Algeria, Algeria Dinars

aby_LongTermAndShortTermProjectDebt

97,877,000

Euro Member Countries, Euro

aby_LongTermAndShortTermProjectDebt

$ 115,606,000

aby_PercentageOfNotionalAmountOfDebtHedged

75.00%

aby_PercentageOfNotionalAmountOfDebtHedged

100.00%

aby_LongTermAndShortTermProjectDebt

$ 1,942,903,000

Percentage of notional amount of project debt hedged

aby_LongTermAndShortTermProjectDebt

$ 2,240,811,000

aby_PercentageOfNotionalAmountOfProjectDebtHedged

75.00%

Percentage of notional amount of project debt hedged

aby_PercentageOfNotionalAmountOfProjectDebtHedged

100.00%

Percentage of notional amount of debt hedged in year two

aby_PercentageOfNotionalAmountOfDebtHedgedInYearTwo

75.00%

Percentage of notional amount of debt hedged in next twelve months

aby_PercentageOfNotionalAmountOfDebtHedgedInNextTwelveMonths

100.00%

Foreign Currency [Member]

aby_LongTermAndShortTermProjectDebt

$ 2,355,251,000