Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 195

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 195
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 these deferred taxes, correspond mainly to Servicios Integrales de Tránsito y Transferencias S.A., SQM Potasio SpA., Orcoma SpA., SQM Nueva Potasio SpA., SCM Búfalo, Nitratos Naturais do Chile Lim, SQM North América Corp, SQM Holland B.V., Sichuan Dixin New Energy Co. Ltd., SQM Colombia SAS, SQM Comercial Perú S.A.C. y SQM Australia Pty Ltd. (f) Movements in deferred tax assets and liabilities Movements in deferred tax assets and liabilities as of September 30, 2025, and December 31, 2024 are detailed as follows:: Movements in deferred tax assets and liabilities Assets (liabilities) As of September 30, 2025 As of December 31, 2024 ThUS$ ThUS$ Deferred tax assets and liabilities, net opening balance (140,815) (92,452) Increase (decrease) in deferred taxes in profit or loss (30,245) (101,614) Increase (decrease) deferred taxes in equity (2,948) 53,251 Total (174,008) (140,815) Notes to the Consolidated Interim Financial Statements September 30, 2025 161 (g) Disclosures on income tax (expenses) benefit Current and deferred tax (expenses) benefits are detailed as follows: Disclosures on income tax (expense) benefits (Expense) Income As of September 30, 2025 As of September 30, 2024 ThUS$ ThUS$ Current income tax (expense) benefit Current tax (expenses) (168,129) (104,788) Deferred (expense) benefit from taxes related to the origination and reversal of temporary differences (30,245) (92,948) Current income tax expense, net, total (198,374) (197,736) (Expenses) for specific taxes on lithium-related mining activity (see note 21.3) (18,181) (1,103,391) Income tax expense (216,555) (1,301,127) Income tax (expenses) benefits for foreign and domestic parties are detailed as follows: Income tax (expense) benefit (Expense) Income As of September 30, 2025 As of September 30, 2024 ThUS$ ThUS$ Current income tax benefit (expense) by foreign and domestic parties, net Current