Company: SQM
Filing Date: 2025-06-12
Form Type: 6-K
Source: 0000909037-25-000030
Chunk: 162

Company: CHEMICAL & MINING CO OF CHILE INC
Filing Date: 2025-06-12
Form: 6-K
Chunk 162
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 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.

195

### Notes to the Consolidated Interim Financial Statements

#### March 31, 2025

#### 25.3

#### Income tax and deferred taxes
(a) Deferred tax assets and liabilities as of March 31, 2025

| Description of deferred tax assets and liabilities as of March 31, 2025 |     | Net position |         |     |          |
|:------------------------------------------------------------------------|:----|:-------------|--------:|:----|---------:|
| Assets                                                                  |     | Liabilities  |         |     |          |
| ThUS$                                                                   |     | ThUS$        |         |     |          |
| Unrealized loss                                                         |     |              | 146,571 |     |        - |
| Property, plant and equipment and capitalized interest                  |     |              |       - |     | -347,044 |
| Leases recognized under IFRS 16                                         |     |              |       - |     |     -102 |
| Restoration and rehabilitation provision                                |     |              |   6,247 |     |        - |
| Manufacturing expenses                                                  |     |              |       - |     | -134,399 |
| Employee benefits and unemployment insurance                            |     |              |       - |     |   -9,580 |
| Vacation accrual                                                        |     |              |   8,636 |     |