Company: SQM
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0000909037-25-000036
Chunk: 189

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-09-30
Form: 6-K
Chunk 189
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 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% (1) Australia 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 Interim Financial Statements June 30, 2025 156 26.3 Income tax and deferred taxes (a) Deferred tax assets and liabilities as of June 30, 2025 Description of deferred tax assets and liabilities as of June 30, 2025 Net position Assets Liabilities ThUS$ ThUS$ Unrealized loss 145,867 - Property, plant and equipment and capitalized interest - (363,087) Leases recognized under IFRS 16 741 - Restoration and rehabilitation provision 13,626 - Manufacturing expenses - (122,784) Employee benefits and unemployment insurance - (7,785) Vacation accrual 8,870 - Inventory provision 26,070 - Supply provision 16,871 - Other employee benefits 8,191 - Research and development expenses - (17,379) Bad debt provision 230 - Provision for legal complaints and expenses 3,220 - Loan acquisition expenses - (17,771) Financial instruments recorded at market value 1,805 - Specific tax on mining activity 6,930 - Specific tax on mining activity lithium 4,475 - Tax loss benefit 128,528 - Other - (6,647) Foreign items (other) 463 - Balances to date 365,887 (535,453) Net balance (169,566) Notes to the Consolidated Interim Financial Statements June 30, 2025 157 (b) 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) - (314,230) Leases