Company: SQM
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0000909037-25-000036
Chunk: 188

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-09-30
Form: 6-K
Chunk 188
---
 provisional income tax payments, Chilean companies (1) 20,373 133,898 Monthly provisional income tax payments, foreign companies 20,348 12,859 Corporate tax credits (2) 5,665 4,603 Taxes in recovery process (1) 511,567 431,783 Total 557,953 583,143 (b) Non-current Non-current tax assets As of June 30, 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 42 - Total 59,583 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$188.6 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 June 30, 2025 155 26.2 Current tax liabilities Current tax liabilities As of June 30, 2025 As of December 31, 2024 ThUS$ ThUS$ National company income tax (1) 22,125 24,687 Foreign company income tax (2) 39,987 55,154 Total 62,112 79,841 (1) Income tax current - national is presented net of provisional monthly payments by Chilean companies for an amount of US$39.9 million. (2) The income tax of foreign subsidiaries is presented net of provisional monthly payments by companies for an amount of US$21.4 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 Specific mining tax is determined by applying the taxable rate to the net operating income obtained, according to the chart in force. The Company currently provisioned 5% for mining royalties that involve operations in the Salar de Atacama the SQM Salar SpA., and 5% for caliche the SQM Nitratos S.A. extraction operations. The income tax rate for the main countries