/usr/share/lxpanel/images/xkb-flags-cust/latam.png is in lubuntu-lxpanel-icons 0.71.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/share/lxpanel/images/xkb-flags-cust/es.png
/usr/share/lxpanel/images/xkb-flags-cust/es.png