Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 161

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 161
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. 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.

194

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025

#### 25.2

#### Current tax liabilities
|                                | Current tax liabilities |       |     As of 
 March 31, 
      2025 |     |     |        As of 
 December 31, 
         2024 |
|:-------------------------------|:------------------------|:------|----------:|:----|:----|-------------:|
| ThUS$                          |                         | ThUS$ |           |     |     |              |
| Chilean income tax (1)         |                         |       |    75,462 |     |     |       24,687 |
| Foreign company income tax (2) |                         |       |    54,616 |     |     |       55,154 |
| Total                          |                         |       |   130,078 |     |     |       79,841 |

(1) Income tax in Chile is presented net of provisional monthly payments by Chilean companies for an amount of US$126.9 million.

(2) The income tax of foreign subsidiaries is presented net of provisional monthly payments by companies for an amount of US$21.9 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 where the Company operates is presented below :

| Country       |     | Income tax |    |           | Income tax |    |            |
| 2025          |     |       2024 |    |           |            |    |            |
| Spain         |     |            | 25 | %         |            | 25 | %          |
|