Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 166

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 166
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 |       44,525 |
| Foreign |                                                   |       |    87,207 |     |     |       84,598 |
| Total   |                                                   |       |   131,517 |     |     |      129,123 |

The tax losses as of March 31, 2025, which are the basis for these deferred taxes, correspond mainly to SQM Salar SpA., SQM Potasio SpA., Orcoma SpA., SCM Búfalo, SQM North América Corp., SQM Iberia, Sichuan Dixin New Energy Co. Ltd., SQM Lithium North America Corporation, Soquimich LLC, SQM Comercial Perú S.A.C. and SQM Australia Pty Ltd.

(f) Movements in deferred tax assets and liabilities

Movements in deferred tax assets and liabilities as of March 31, 2025, and December 31, 2024 are detailed as follows::

199

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025
| Movements in deferred tax assets and liabilities         
 As of                                                    
 March 31,                                                
 2025                                                     |     | Assets (liabilities) 
 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  |     |                      |  -13,666 |     | -101,614 |
| Increase (decrease) deferred taxes in equity             |     |                      |    1,389 |     |   53,251 |
| Total                                                    |     |                      | -153,092 |     | -140,815 |

(g) Disclosures on income tax (expenses) benefit

Current and deferred tax (expenses) benefits are detailed as follows:

| Disclosures on income tax (expense) benefits                                                           
 As of                                                                                                  
 March 31,                                                                                              
 2025                                                                                                   |     | (Expense) Income 
            As of 
        March 31, 
             2024 |     |            |
|:-------------------------------------------------------------------------------------------------------|:----|----------------