Company: SQM
Filing Date: 2025-12-15
Form Type: 6-K
Source: 0000909037-25-000048
Chunk: 191

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-12-15
Form: 6-K
Chunk 191
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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 September 30, 2025 157 26.3 Income tax and deferred taxes (a) Deferred tax assets and liabilities as of September 30, 2025 (1) This item includes right-of-use assets Description of deferred tax assets and liabilities as of September 30, 2025 Net position Assets Liabilities ThUS$ ThUS$ Unrealized loss 145,800 - Property, plant and equipment and capitalized interest (1) - (370,556) Leases recognized under IFRS 16 990 - Restoration and rehabilitation provision 13,097 - Manufacturing expenses - (129,225) Employee benefits and unemployment insurance - (9,391) Vacation accrual 8,817 - Inventory provision 25,465 - Supply provision 16,474 - Employee benefits 9,361 - Research and development expenses - (16,171) Bad debt provision 91 - Provision for legal complaints and expenses 3,220 - Loan acquisition expenses - (16,728) Financial instruments recorded at market value - (773) Specific tax on mining activity 5,777 - Specific tax on mining activity lithium 4,525 - Tax loss benefit 131,609 - Other 3,105 - Foreign items (other) 505 - Balances to date 368,836 (542,844) Net balance (174,008)

Notes to the Consolidated Interim Financial Statements September 30, 2025 158 (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 recognized under IFRS 16 - (79) Restoration and rehabilitation provision 5,220 - Manufacturing expenses - (154,906) Employee benefits and unemployment insurance - (8,736) Vacation accrual 9,001 - Inventory provision 16,353 - Supply provision 20,293 - Other employee benefits 10,291 - Research and development expenses - (17,239) Bad debt provision - (203) Provision for