Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 169

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 169
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        |    -81,048 |   |
| Net effect of royalty tax payments                                                                   |     |                   |   7,350 |   | -1,047 |            |   |
| Net effect from payment of the specific tax on lithium-related mining activities (see note 21.3) (1) |     |                   |  -5,008 |   |        | -1,097,587 |   |
| Net effect of other additional taxes                                                                 |     |                   |  -6,167 |   |        |          - |   |
| Tax effect of income from regular activities exempt from taxation and dividends from abroad          |     |                   |     953 |   |        |     -2,497 |   |
| Tax rate effect of non-tax-deductible expenses for determining taxable profit (loss)                 |     |                   |  -1,929 |   |        |     -1,800 |   |
| Effect due to the difference in tax rates related to abroad subsidiaries                             |     |                   | -12,994 |   |        |     14,916 |   |
| Other tax effects from reconciliation between accounting profit and tax expense                      |     |                   |   1,575 |   |        |        220 |   |
| Tax expense using the effective tax rate                                                             |     |                   | -73,384 |   |        | -1,168,843 |   |

(1) The net effects of the payment of the specific tax on the mining activity applied to lithium are presented with the deferred tax on the mining activity applied to lithium in the amount of ThUS$ 226.

Pillar Two legislation, promoted by the OECD in its BEPS program, has been enacted in some jurisdictions where the Company operates. The Company is evaluating and documenting its potential exposure to income taxes under this new legislation. However, the Company does not anticipate significant exposure to Pillar Two supplementary taxes.

(j) Tax periods potentially subject to verification:

The Group’s Companies are potentially subject to income tax audits by tax authorities in each country. These audits are limited to a number of interim tax periods, which, in general, when they elapse, give rise to the expiration of these inspections.

Tax audits, due to their nature, are often complex and may require several years. Below, we provide a summary of tax periods that are potentially subject to verification, in accordance with the tax regulations in force in the country of origin:

(i)

#### Chile
According