| Name | | Registered address | | Line of business | | % interest | | Holding company |
| Atento Luxco Midco, S.à.r.l. | | Luxembourg | | Holding company | | 100 | | Atento S.A. |
| Atento Luxco 1 S.A. | | Luxembourg | | Holding company | | 100 | | Atento Luxco Midco, S.à.r.l |
| Atalaya Luxco 2. S.à.r.l. | | Luxembourg | | Holding company | | 100 | | Atento Luxco 1. S.A. |
| Atalaya Luxco 3. S.à.r.l. | | Luxembourg | | Holding company | | 100 | | Atento Luxco 1. S.A. |
| Atento Argentina. S.A | | Buenos Aires (Argentina) | | Operation of call centers | | 90 | | Atalaya Luxco 2. S.à.r.l. |
| | | 10 | | Atalaya Luxco 3. S.à.r.l. |
| Global Rossolimo. S.L.U | | Madrid (Spain) | | Holding company | | 100 | | Atento Spain Holdco. S.L.U. |
| Atento Spain Holdco. S.L.U | | Madrid (Spain) | | Holding company | | 100 | | Atento Luxco 1. S.A. |
| Atento Spain Holdco 6. S.L.U | | Madrid (Spain) | | Holding company | | 100 | | Atento Spain Holdco. S.L.U. |
| Atento Spain Holdco 2. S.A.U | | Madrid (Spain) | | Holding company | | 100 | | Atento Spain Holdco 6. S.L.U. |
| Atento Teleservicios España. S.A.U | | Madrid (Spain) | | Operation of call centers | | 100 | | Atento Spain Holdco 2. S.A.U. |
| Atento Servicios Técnicos y Consultoría S.A.U | | Madrid (Spain) | | Execution of technological projects and services, and consultancy services | | 100 | | Atento Teleservicios España S.A.U. |
| Atento Impulsa. S.A.U | | Barcelona (Spain) | | Management of specialized employment centers for disabled workers | | 100 | | Atento Teleservicios España S.A.U. |
| Atento Servicios Auxiliares de Contact Center. S.A.U | | Madrid (Spain) | | Execution of technological projects and services, and consultancy services | | 100 | | Atento Teleservicios España. S.A.U. |
| Atento B V | | Amsterdam (Netherlands) | | Holding company | | 100 | | Atento Spain Holdco 2. S.A.U. |
| Teleatento del Perú. S.A.C | | Lima (Peru) | | Operation of call centers | | 83.3333 | | Atento B.V. |
| | | | (Class A) | | |
| | | | 16.6667 | | Atento Holding Chile. S.A. |
| | | | | | (Class B) | | |
| Woknal. S.A. | | Montevideo (Uruguay) | | Operation of call centers | | 100 | | Atento B.V. |
| Atento Colombia. S.A. | | Bogotá DC (Colombia) | | Operation of call centers | | 94.97871 | | Atento B.V. |
| | | 0.00424 | | Atento Servicios Auxiliares de Contact Center. S.L.U. |
| | | 0.00854 | | Atento Servicios Técnicos y Consultoría. S.L.U. |
| | | 5.00427 | | Atento Teleservicios España. S.A.U. |
| | | 0.00424 | | Teleatento del Perú SAC. |
| Atento Holding Chile. S.A. | | Santiago de Chile (Chile) | | Holding company | | 99.9999 | | Atento B.V. |
| | | 0.0001 | | Atento Spain Holdco 2 |
| Atento Chile. S.A. | | Santiago de Chile (Chile) | | Operation of call centers | | 99.99 | | Atento Holding Chile. S.A. |
| | | 0.01 | | Atento B.V. |
| Atento Educación Limitada | | Santiago de Chile (Chile) | | Operation of call centers | | 99 | | Atento Chile. S.A. |
| | | 1 | | Atento Holding Chile. S.A. |
| Atento Centro de Formación Técnica Limitada | | Santiago de Chile (Chile) | | Operation of call centers | | 99 | | Atento Chile. S.A. |
| | | 1 | | Atento Holding Chile. S.A. |
| Atento Spain Holdco 4. S.A.U | | Madrid (Spain) | | Holding company | | 100 | | Atento Spain Holdco. S.L.U. |
| Atento Brasil. S.A | | São Paulo (Brazil) | | Operation of call centers | | 99.999 | | Atento Spain Holdco 4. S.A.U. |
| | | 0.001 | | Atento Spain Holdco. S.L.U. |
| R Brasil Soluções S.A. | | São Paulo (Brazil) | | Operation of call centers | | 81.4885 | | Atento Brasil. S.A. |
| | | 9.25 | | Flávio Luiz Rossetto |
| | | 9.25 | | Jorge Luiz Rossetto |
| Atento Spain Holdco 5. S.L.U | | Madrid (Spain) | | Holding company | | 100 | | Atento Spain Holdco. S.L.U. |
| Atento Mexico Holdco S. de R.L. de C.V. | | Mexico | | Holding company | | 99.966 | | Atento Spain Holdco 5. S.L.U. |
| | | 0.004 | | Atento Spain Holdco. S.L.U. |
| Atento Puerto Rico. Inc. | | Guaynabo (Puerto Rico) | | Operation of call centers | | 100 | | Atento Mexico Holdco S. de R.L. de C.V. |
| Contact US Teleservices Inc. | | Houston, Texas (USA) | | Operation of call centers | | 100 | | Atento Mexico Holdco S. de R.L. de C.V. |
| Atento Panamá. S.A. | | Panama City | | Operation of call centers | | 100 | | Atento Mexico Holdco S. de R.L. de C.V. |
| Atento Atención y Servicios. S.A. de C.V. | | Mexico City (Mexico) | | Administrative, professional and consultancy services | | 99.998 | | Atento Mexico Holdco S. de R.L. de C.V. |
| | | 0.002 | | Atento Servicios. S.A. de C.V. |
| Atento Servicios. S.A. de C.V. | | Mexico City (Mexico) | | Sale of goods and services | | 99.998 | | Atento Mexico Holdco S. de R.L. de C.V. |
| | | 0.002 | | Atento Atención y Servicios. S.A. de C.V. |
| Atento Centroamérica. S.A. | | Guatemala (Guatemala) | | Holding company | | 99.9999 | | Atento Mexico Holdco S. de R.L. de C.V. |
| | | 0.0001 | | Atento El Salvador S.A. de C.V. |
| Atento de Guatemala. S.A. | | Guatemala (Guatemala) | | Operation of call centers | | 99.99999 | | Atento Centroamérica. S.A. |
| | | 0.00001 | | Atento El Salvador S.A. de C.V. |
| Atento El Salvador. S.A. de C.V. | | City of San Salvador (El Salvador) | | Operation of call centers | | 7.4054 | | Atento Centroamerica. S.A. |
| | | 92.5946 | | Atento de Guatemala. S.A. |
| Atento Nicaragua S.A. | | Nicaragua | | Operation of call centers | | 4.35 | | Atento Centroamerica. S.A. |
| | | 95.65 | | Atento Mexico Holdco S. de R.L. de C.V. |
| Atento Costa Rica S.A. | | Costa Rica | | Operation of call centers | | 99.999 | | Atento Mexico Holdco S. de R.L. de C.V. |
| | | 0.0001 | | Atento Centroamerica. S.A. |
| Interservicer - Serviços de BPO Ltda | | São Paulo (Brasil) | | Operation of call centers | | 50.00002 | | Nova Interfile e Holding Ltda. |
| Interfile Serviços de BPO Ltda. | | São Paulo (Brasil) | | Operation of call centers | | 50.00002 | | Nova Interfile e Holding Ltda. |
| Nova Interfile Holding Ltda. | | São Paulo (Brasil) | | Holding company | | 100 | | Atento Brasil. S.A. |
