Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 190

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 190
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 Total 59,541 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$178.7 million. See Note 21.3 Tax contingencies. (2) These credits are available for companies and are related to corporate tax payments in April of the following year. These credits include, among others, credits for training expenses (SENCE) and credits in Chile for taxes paid abroad. Notes to the Consolidated Interim Financial Statements September 30, 2025 156 26.2 Current tax liabilities Current tax liabilities As of September 30, 2025 As of December 31, 2024 ThUS$ ThUS$ National company income tax (1) 72,644 24,687 Foreign company income tax (2) 10,743 55,154 Total 83,387 79,841 (1) Income tax current - national is presented net of provisional monthly payments by Chilean companies for an amount of US$62.6 million. (2) The income tax of foreign subsidiaries is presented net of provisional monthly payments by companies for an amount of US$24.4 million. Income tax is calculated based on the profit or loss for tax purposes that is applied to the effective tax rate applicable in Chile. As established by Law No. 21,713 is 27%. The provision for the specific tax on mining activity (IEAM) is determined by applying the taxable rate to the mining operating margin obtained. It is currently subject to tax invariability under Article 11 ter of Decree Law No. 600, 1974. The Company made a provision of 5.18% for potassium products and 5.24% for lithium products and their derivatives involving the Salar de Atacama operations of SQM Salar Spa. and 5% for the mining operations of SQM Nitrates S.A. The income tax rate for the main countries where the Company operates is presented below: Country Income tax Income tax 2025 2024 Spain 25% 25% Belgium 25% 25% Mexico 30% 30% United States 21% +2.5% 21% + 2.5% South Africa 27% 27% South Korea 24% (2) 24% (2) China 25%+12% (1) 25%+12% (