Company: SQM
Filing Date: 2025-04-03
Form Type: 6-K
Source: 0000909037-25-000010
Chunk: 186

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-04-03
Form: 6-K
Chunk 186
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 operations in the Salar de Atacama the SQM Salar SpA., and 5.44% for caliche the SQM Nitratos S.A. extraction operations. The income tax rate for the main countries where the Company operates is presented below: Country Income tax Income tax 2024 2023 Spain 25% 25% Belgium 25% 25% Mexico 30% 30% United States 21% +2.5% 21% + 3% South Africa 27% 27% South Korea 24% (2) 24% (2) China 25%+12% (1) 25%+12% (1) Austria 30% 30% (1) Additional tax of 12% on VAT payable and the corporate rate in Sichuan is 15%. (2) Sliding scale from 9% to 24% of taxable income.

Notes to the Consolidated Financial Statements December 31, 2024 158 26.3 Income tax and deferred taxes (a) Deferred tax assets and liabilities as of December 31, 2024 Description of deferred tax assets and liabilities as of December 31, 2024 Net position Assets Liabilities ThUS$ ThUS$ Unrealized loss 157,503 - Property, plant and equipment and capitalized interest (1) - (314,309) Restoration and rehabilitation provision 5,220 - Manufacturing expenses - (154,906) Employee benefits and unemployment insurance - (8,736) Vacation accrual 9,001 - Inventory provision 16,353 - Supply provision 20,293 - Other employee benefits 10,291 - Research and development expenses - (17,239) Bad debt provision - (203) Provision for legal complaints and expenses 2,788 - Loan acquisition expenses - (17,604) Financial instruments recorded at market value 3,277 - Specific tax on mining activity - (1,398) Specific tax on mining activity lithium 4,049 - Tax loss benefit 129,123 - Other 15,422 - Foreign items (other) 260 - Balances to date 373,580 (514,395) Net balance (140,815) (1) This includes right-of-use assets.

Notes to the Consolidated Financial Statements December 31, 2024 159 (b) Deferred tax assets and liabilities as of December 31, 2023 Description of deferred tax assets and liabilities as of December 31