XML 164 R198.htm IDEA: XBRL DOCUMENT
v3.20.1

Income tax and deferred taxes (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Statement [Line Items] |  |  |
Current tax assets, current |  | $ 91,433 | $ 57,110
Current tax assets, non-current |  | 32,179 | 32,179
Monthly provisional income tax payments, Chilean companies [Member] |  |  |
Statement [Line Items] |  |  |
Current tax assets, current |  | 47,283 | 21,172
Current tax assets, non-current |  | 6,398 | 6,398
Monthly provisional income tax payments, foreign companies [Member] |  |  |
Statement [Line Items] |  |  |
Current tax assets, current |  | 124 | 5,199
Corporate tax credits [Member] |  |  |
Statement [Line Items] |  |  |
Current tax assets, current | [1] | 1,262 | 1,858
1st category tax absorbed by tax loss [Member] |  |  |
Statement [Line Items] |  |  |
Current tax assets, current | [2] | 916 |
Taxes in recovery process [Member] |  |  |
Statement [Line Items] |  |  |
Current tax assets, current |  | 41,848 | 28,881
Specific tax on mining activities paid (on consignment) [Member] |  |  |
Statement [Line Items] |  |  |
Current tax assets, non-current |  | $ 25,781 | $ 25,781
[1] | These credits are available for Companies and are related to corporate tax payments in April of the following year. These credits include, among others, credits for training expenses (SENCE), credits for acquisition of fixed assets, donations and credits in Chile for taxes paid abroad.
[2] | This concept corresponds to the absorption of the tax losses determined by the company at the end of the year, which must be attributed to the dividends received during the year.

X
- Definition The current amount of current tax assets. [Refer: Current tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph n -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_n&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_CurrentTaxAssetsCurrent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The non-current amount of current tax assets. [Refer: Current tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph n -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_n&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_CurrentTaxAssetsNoncurrent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Statement + References No definition available. + Details
Name: | sqm_StatementLineItems
Namespace Prefix: | sqm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sqm_MonthlyProvisionalIncomeTaxPaymentsChileanCompaniesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sqm_MonthlyProvisionalPaymentRoyaltyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sqm_CorporateTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sqm_FirstCategoryTaxAabsorbedByTaxLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sqm_TaxesInRecoveryProcessMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sqm_SpecificTaxOnMiningActivitiesPaidOnConsignmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |