Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 160

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 160
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#### Note 26 Income tax and deferred taxes
Tax receivables as of March 31, 2025, and December 31, 2024, are as follows:

#### 23

#### 24

#### 25

#### 25.1

#### Current and non-current tax assets
(a) Current

|                                                                | Current tax assets |       |     As of 
 March 31, 
      2025 |     |     |        As of 
 December 31, 
         2024 |
|:---------------------------------------------------------------|:-------------------|:------|----------:|:----|:----|-------------:|
| ThUS$                                                          |                    | ThUS$ |           |     |     |              |
| Monthly provisional income tax payments, Chilean companies (1) |                    |       |   129,420 |     |     |      133,898 |
| Monthly provisional income tax payments, foreign companies     |                    |       |    15,550 |     |     |       12,859 |
| Corporate tax credits (2)                                      |                    |       |    51,818 |     |     |        4,603 |
| Taxes in recovery process (1)                                  |                    |       |   431,297 |     |     |      431,783 |
| Total                                                          |                    |       |   628,085 |     |     |      583,143 |

(b) Non-current

|                                             | Non-current tax assets |        |     As of 
 March 31, 
      2025 |     |     |        As of 
 December 31, 
         2024 |
|:--------------------------------------------|:-----------------------|-------:|----------:|:----|:----|-------------:|
| ThUS$                                       |                        |  ThUS$ |           |     |     |              |
| Total tax paid by SQM Salar (see note 21.3) |                        |        |    59,541 |     |     |       59,541 |
| Foreign company income tax                  |                        |        |        39 |     |     |            - |
| Total                                       |                        | 59,580 |           |     |     |       59,541 |

(1) The provisional monthly payments of Chilean companies and recoverable taxes are presented net of the specific tax liability for lithium mining activities, amounting to US$184.2 million