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Provisions and other non-financial liabilities | 12 Months Ended
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Dec. 31, 2018
Disclosure of other provisions [abstract] |
Disclosure of provisions [text block] |
| Note 18 | Provisions and other non-financial liabilities
| 18.1 | Types of provisions
|  | 12/31/2018 |  |  | 12/31/2017 |
|  | Current |  |  | Non- current |  |  | Total |  |  | Current |  |  | Non- current |  |  | Total |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Provision for legal complaints (*) |  |  | 11,862 |  |  |  | 3,000 |  |  |  | 14,862 |  |  |  | 16,419 |  |  |  | 3,000 |  |  |  | 19,419 |
Provision for dismantling, restoration and rehabilitation cost (**) |  |  | - |  |  |  | 28,822 |  |  |  | 28,822 |  |  |  | - |  |  |  | 26,954 |  |  |  | 26,954 |
Other provisions (***) |  |  | 94,335 |  |  |  | - |  |  |  | 94,335 |  |  |  | 47,026 |  |  |  | 47 |  |  |  | 47,073 |
Total |  |  | 106,197 |  |  |  | 31,822 |  |  |  | 138,019 |  |  |  | 63,445 |  |  |  | 30,001 |  |  |  | 93,446 |
(*) 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 22.1). (**) The commitments related to Sernageomin 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 |  | 12/31/2018 |  |  | 12/31/2017 |
|  | ThUS$ |  |  | ThUS$ |
Rent under Lease contract with Corfo (*) |  |  | 84,826 |  |  |  | 32,331 |
Provision for additional tax related to foreign loans |  |  | 471 |  |  |  | 416 |
End of agreement bonus |  |  | 5,129 |  |  |  | 4,522 |
Directors’ per diem allowance |  |  | 2,881 |  |  |  | 2,630 |
Provision for subsidiary restructuring |  |  | - |  |  |  | 6,000 |
Miscellaneous provisions |  |  | 1,028 |  |  |  | 1,127 |
Total |  |  | 94,335 |  |  |  | 47,026 |
Other long-term provisions |  |  |  |  |  |  |  |
Investments with negative equity |  |  | - |  |  |  | 47 |
Total |  |  | - |  |  |  | 47 |
(*) Payment Obligations for the lease contract with CORFO: These correspond to obligations assumed in the modification of the Lease Agreement for extraction of mining claims owned by the Chilean Economic Development Agency (CORFO). Part of the obligations include quarterly lease payments to CORFO, based on SQM Salar’s sales for the period of products obtained from the claims leased; another part corresponds to annual contributions that SQM Salar must make, since 2018, to Research and Development and to Communities and Regional Development. 2017 includes US$ 20.4 million corresponding to the payment that formed part of the agreement reached between SQM Salar and CORFO due to the end of Arbitration. (See Note 21.1)
| 18.3 | Other current liabilities
Other liabilities non-financial current
Description of other liabilities |  | 12/31/2018 |  |  | 12/31/2017 |
|  | ThUS$ |  |  | ThUS$ |
Tax withholdings |  |  | 4,782 |  |  |  | 7,404 |
VAT payable |  |  | 7,345 |  |  |  | 3,344 |
Guarantees received |  |  | 2,641 |  |  |  | 2,638 |
Accrual for dividend |  |  | 109,670 |  |  |  | 110,529 |
Monthly tax provisional payments |  |  | 21,001 |  |  |  | 11,684 |
Deferred income |  |  | 18,574 |  |  |  | 5,301 |
Withholdings from employees and salaries payable |  |  | 6,052 |  |  |  | 6,725 |
Accrued vacations (*) |  |  | 20,070 |  |  |  | 19,042 |
Other current liabilities |  |  | 4,489 |  |  |  | 2,137 |
Total |  |  | 194,624 |  |  |  | 168,804 |
(*) 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 12/31/2018 |  | Legal complaints |  |  | Provision for dismantling, restoration and rehabilitation cost |  |  | Other provisions |  |  | Total |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Total provisions, initial balance |  |  | 19,419 |  |  |  | 26,954 |  |  |  | 47,073 |  |  |  | 93,446 |
Changes in provisions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additional provisions |  |  | 1,000 |  |  |  | 1,820 |  |  |  | 96,516 |  |  |  | 99,336 |
Provision used |  |  | (5,557 | ) |  |  | - |  |  |  | (49,221 | ) |  |  | (54,778 | )
Increase(decrease) in foreign currency exchange |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
others |  |  | - |  |  |  | 48 |  |  |  | (33 | ) |  |  | 15 |
Total Increase (decreases) |  |  | (4,557 | ) |  |  | 1,868 |  |  |  | 47,262 |  |  |  | 44,573 |
Total provisions, final balance |  |  | 14,862 |  |  |  | 28,822 |  |  |  | 94,335 |  |  |  | 138,019 |
Description of items that gave rise to variations as of 12/31/2017 |  | 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 Increase (decreases) |  |  | (4,448 | ) |  |  | 21,064 |  |  |  | 25,984 |  |  |  | 42,600 |
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 Increase (decreases) |  |  | 2,800 |  |  |  | - |  |  |  | 7,644 |  |  |  | 10,444 |
Total provisions, final balance |  |  | 23,867 |  |  |  | 5,890 |  |  |  | 21,089 |  |  |  | 50,846 |

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