Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 168

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 168
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US$                                                                                                      |     | ThUS$                             |         |     | ThUS$              |        |     |         |
| (Losses) gains from defined benefit plans                                                                  |     |                                   |   4,944 |     |                    | -1,347 |     |   3,597 |
| Cash flow hedge                                                                                            |     |                                   |    -760 |     |                    |    205 |     |    -555 |
| Reserve for gains (losses) from financial assets measured at fair value through other comprehensive income |     |                                   | -12,074 |     |                    |     93 |     | -11,981 |
| Total                                                                                                      |     |                                   |  -7,890 |     |                    | -1,049 |     |  -8,939 |

201

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025
(i) Explanation of the relationship between (expense) benefit for tax purposes and accounting income.

Based on IAS 12, paragraph 81, letter “c”, the company has estimated that the method that discloses the most significant information for users of the financial statements is the numeric conciliation between the tax benefit (expense) and the result of multiplying the accounting profit by the current rate in Chile. The aforementioned choice is based on the fact that the Company and subsidiaries established in Chile generate a large part of the Company’s tax benefit (expense).

Reconciliation between the tax benefit (expense) and the tax calculated by multiplying income before taxes by the Chilean corporate income tax rate.

| Income Tax Expense (Benefit)                                                                         
 As of                                                                                                
 March 31,                                                                                            
 2025                                                                                                 |     | (Expense) Benefit 
 As of             
 March 31,         
 2024              |         |   |        |            |   |
|:-----------------------------------------------------------------------------------------------------|:----|:------------------|--------:|:--|-------:|-----------:|:--|
| ThUS$                                                                                                |     | ThUS$             |         |   |        |            |   |
| Consolidated income before taxes                                                                     |     |                   | 211,718 |   |        |    300,176 |   |
| Statutory Income tax rate in Chile                                                                   |     |                   |      27 | % |        |         27 | % |
| Tax expense using the statutory tax rate                                                             |     |                   | -57,164 |   |