Exhibit 8.1
List of Subsidiaries
| ● | America International Airports, LLC | USA |
| ● | Yokelet S.L. | Spain |
| ● | A.C.I. Airports Italia S.A. | Spain |
| ● | A.C.I. Airport Sudamérica S.A. | Spain |
| ● | A.C.I. do Brasil S.A. | Brazil |
| ● | Inframérica Participaçoes S.A. | Brazil |
| ● | Inframerica Concessionária do Aeroporto de São Gonçalo do Amarante S.A. | Brazil |
| ● | Caminos Viales S.A. | Uruguay |
| ● | Armenia International Airports C.J.S.C. | Armenia |
| ● | Cedicor S.A. | Uruguay |
| ● | Abafor S.A. | Uruguay |
| ● | Cerealsur S.A. | Uruguay |
| ● | Dicasa Spain S.A. | Spain |
| ● | Corporación Aeroportuaria S.A. | Argentina |
| ● | Inframerica Concessionária do Aeroporto de Brasilia S.A. | Brazil |
| ● | TCU S.A. | Uruguay |
| ● | Corporación América S.A. | Argentina |
| ● | Consorcio Aeropuertos Internacionales S.A. | Uruguay |
| ● | Puerta del Sur S.A. | Uruguay |
| ● | Corporación América Italia | Italy |
| ● | Terminal Aeroportuaria de Guayaquil S.A. | Ecuador |
| ● | Corporación América Sudamericana S.A. | Panama |
| ● | Toscana Aeroporti S.p.A. | Italy |
| ● | Corporación América Sudamérica Suc. Ecuador | Ecuador |
| ● | Aerocombustibles Argentinos S.A. | Argentina |
| ● | Aeropuerto de Bahía Blanca S.A. | Argentina |
| ● | Aeropuerto del Neuquén S.A. | Argentina |
| ● | Aeropuertos Argentina 2000 S.A. | Argentina |
| ● | Enarsa Aeropuertos S.A. | Argentina |
| ● | Paoletti américa S.A. | Argentina |
| ● | Texelrio S.A. | Argentina |
| ● | Servicios y Tecnología Aeroportuaria S.A. | Argentina |
| ● | Cargo & Logistics S.A. | Argentina |
| ● | Villalonga Furlong S.A. | Argentina |