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Provisions and other non-financial liabilities | 12 Months Ended
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Dec. 31, 2017
Disclosure of other provisions [abstract] |
Disclosure of provisions [text block] | Note 18 Provisions and other non-financial liabilities
18.1 | Types of provisions
|  | 12/31/2017 |  | 12/31/2016 |
|  | Current |  | Non- current |  | Total |  | Current |  | Non- current |  | Total |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Provision for legal complaints (*) |  | 16,419 |  | 3,000 |  | 19,419 |  | 20,867 |  | 3,000 |  | 23,867 |
Provision for dismantling, restoration and rehabilitation cost (**) |  | - |  | 26,954 |  | 26,954 |  | - |  | 5,890 |  | 5,890 |
Other provisions(***) |  | 47,026 |  | 47 |  | 47,073 |  | 21,045 |  | 44 |  | 21,089 |
Total |  | 63,445 |  | 30,001 |  | 93,446 |  | 41,912 |  | 8,934 |  | 50,846 |
(*) These provisions correspond to legal processes that are pending resolution or that have not yet been disbursed. These provisions are mainly related to litigation involving the subsidiaries located in Chile, Brazil and the United States (see note 19.1). (**) The commitments related to Senageomin have been incorporated through the issuance of the guarantee for the restoration of the place where the production sites are located. (***)See Note 18.2
18.2 | Description of other provisions
Current provisions, other short-term provisions |  |  | 12/31/2017 |  |  | 12/31/2016 |
|  |  | ThUS$ |  |  | ThUS$ |
Provision for tax loss in fiscal litigation |  |  | 739 |  |  | 750 |
Rent under Lease contract with CORFO(*) |  |  | 32,331 |  |  | 11,452 |
Provision for additional tax related to foreign loans |  |  | 416 |  |  | 450 |
End of agreement bonus |  |  | 4,522 |  |  | 5,365 |
Directors’ per diem allowance |  |  | 2,630 |  |  | 1,918 |
Provision for subsidiary restructuring |  |  | 6,000 |  |  | - |
Miscellaneous provisions |  |  | 388 |  |  | 1,110 |
Total |  |  | 47,026 |  |  | 21,045 |
Other long-term provisions |  |  |  |  |  |  |
Investments with negative equity |  |  | 47 |  |  | 44 |
Total |  |  | 47 |  |  | 44 |
(*)Rent for the lease contract with CORFO: This relates to the lease of mining properties that SQM Salar S.A. pays on a quarterly basis to the state entity “Corporación de Fomento” (CORFO). The amount payable is calculated based on the sales of products extracted from the Atacama Saltpeter Deposit. It includes US$20.4 million corresponding to the estimation made by management for the settlement with CORFO (See notes 19.1.8, 25.5 and 32.2). The following are the payment commitments that remain in effect for with CORFO lease:
|  |  | 12/31/2017 |  |  | 12/31/2016 |
|  |  | ThUS$ |  |  | ThUS$ |
Commitments for minimum lease payments in relation to non-cancelable operating leases are payable as follows: |  |  |  |  |  |  |
Within one year |  |  | 5,474 |  |  | 2,546 |
Later than one year but not later than three years |  |  | 10,949 |  |  | 5,092 |
Later than tree year but not later than five years |  |  | 10,949 |  |  | 5,092 |
More than five years |  |  | 49,271 |  |  | 22,913 |
Total |  |  | 76,643 |  |  | 35,643 |
18.3 | Other current liabilities
These amounts are paid on a quarterly basis. Other liabilities non-financial current
Description of other liabilities |  |  | 12/31/2017 |  |  | 12/31/2016 |
|  |  | ThUS$ |  |  | ThUS$ |
Tax withholdings |  |  | 7,404 |  |  | 14,340 |
VAT payable |  |  | 3,344 |  |  | 3,949 |
Guarantees received |  |  | 2,638 |  |  | 2,638 |
Accrual for dividend |  |  | 110,529 |  |  | 1,189 |
Monthly tax provisional payments |  |  | 11,684 |  |  | 9,545 |
Deferred income |  |  | 5,301 |  |  | 6,507 |
Withholdings from employees and salaries payable |  |  | 6,725 |  |  | 5,552 |
Accrued vacations (*) |  |  | 19,042 |  |  | 15,841 |
Other current liabilities |  |  | 2,137 |  |  | 2,359 |
Total |  |  | 168,804 |  |  | 61,920 |
(*) Vacation benefit (short-term benefits to employees, current) is in line with the provisions established in Chile’s Labor Code, which indicates that employees with more than a year of service will be entitled to annual vacation for a period of at least fifteen paid business days. The Company provides the benefit of two additional vacation days. 18.4 Changes in provisions
Description of items that gave rise to variations as of December 31, 2017 |  | Legal complaints |  | Provision for dismantling, restoration and rehabilitation cost |  | Other provisions |  | Total |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Total provisions, initial balance |  | 23,867 |  | 5,890 |  | 21,089 |  | 50,846 |
Changes in provisions: |  |  |  |  |  |  |  |  |
Additional provisions |  | 6,352 |  | 21,064 |  | 33,507 |  | 60,923 |
Provision used |  | (10,800) |  | - |  | (7,538) |  | (18,338) |
Increase(decrease) in foreign currency exchange |  | - |  | - |  | 9 |  | 9 |
others |  | - |  | - |  | 6 |  | 6 |
Total provisions, final balance |  | 19,419 |  | 26,954 |  | 47,073 |  | 93,446 |
Description of items that gave rise to variations as of December 31, 2016 |  | Legal complaints |  | Provision for dismantling, restoration and rehabilitation cost |  | Other provisions |  | Total |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Total provisions, initial balance |  | 21,067 |  | 5,890 |  | 13,445 |  | 40,402 |
Changes in provisions: |  |  |  |  |  |  |  |  |
Additional provisions |  | 2,800 |  | - |  | 54,310 |  | 57,110 |
Provision used |  | - |  | - |  | (47,261) |  | (47,261) |
Increase(decrease) in foreign currency exchange |  | - |  | - |  | 128 |  | 128 |
Others |  | - |  | - |  | 467 |  | 467 |
Total provisions, final balance |  | 23,867 |  | 5,890 |  | 21,089 |  | 50,846 |
|  |  |  |  |  |  |  | 12/31/2015 |  |  |
Description of items that gave rise to variations |  | Restructuring |  | Legal complaints |  | Provision for dismantling, restoration and rehabilitation cost |  | Other provisions |  | Total |
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |
Total provisions, initial balance |  | - |  | 22,567 |  | 5,890 |  | 8,180 |  | 36,637 |
Changes in provisions: |  |  |  |  |  |  |  |  |  |  |
Additional provisions |  | 16,327 |  | 8,500 |  | - |  | 14,733 |  | 39,560 |
Provision used |  | (16,327) |  | (10,000) |  | - |  | (9,111) |  | (35,438) |
Increase(decrease) in foreign currency exchange |  | - |  | - |  | - |  | (357) |  | (357) |
Total provisions, final balance |  | - |  | 21,067 |  | 5,890 |  | 13,445 |  | 40,402 |

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