XML 223 R64.htm IDEA: XBRL DOCUMENT
v3.20.1

Income tax and deferred taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure of income tax [Abstract] |
Disclosure of detailed information about current and non-current tax assets [Text Block] | a) Current tax assets
Current tax assets |  | As of December ‎ 31, 2019 |  |  | As of December ‎ 31, 2018 |
|  | ThUS$ |  |  | ThUS$ |
Monthly provisional income tax payments, Chilean companies |  |  | 47,283 |  |  |  | 21,172 |
Monthly provisional income tax payments, foreign companies |  |  | 124 |  |  |  | 5,199 |
Corporate tax credits (1) |  |  | 1,262 |  |  |  | 1,858 |
1st category tax absorbed by tax loss (2) |  |  | 916 |  |  |  | - |
Taxes in recovery process |  |  | 41,848 |  |  |  | 28,881 |
Total |  |  | 91,433 |  |  |  | 57,110 |
b) Non-current tax assets
Non-current tax assets |  | As of December ‎ 31, 2019 |  |  | As of December ‎ 31, 2018 |
|  | ThUS$ |  |  | ThUS$ |
Monthly provisional income tax payments, Chilean companies compensated by the specific tax on mining activity (Lithium) |  |  | 6,398 |  |  |  | 6,398 |
Specific tax on mining activities (IEAM) paid by Lithium (on consignment) |  |  | 25,781 |  |  |  | 25,781 |
Total |  |  | 32,179 |  |  |  | 32,179 |
(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.
Disclosure of detailed information about current tax liabilities [Text Block] | Current tax liabilities
Current tax liabilities |  | As of December ‎ 31, 2019 |  |  | As of December ‎ 31, 2018 |
|  | ThUS$ |  |  | ThUS$ |
1st Category income tax |  |  | 7,863 |  |  |  | 25,163 |
Foreign company income tax |  |  | 9,944 |  |  |  | 21,097 |
Article 21 single tax |  |  | 67 |  |  |  | 1,152 |
Total |  |  | 17,874 |  |  |  | 47,412 |
Description of detailed information regarding income tax rates applicable for various countries [Text Block] | The income tax rate for the main countries where the Company operates is presented below:
|  | Income tax |  |  | Income tax |
Country |  | 2019 |  |  | 2018 |
Spain |  |  | 25 | % |  |  | 25 | %
Belgium |  |  | 29.58 | % |  |  | 29.58 | %
Mexico |  |  | 30 | % |  |  | 30 | %
United States |  |  | 21% +6 | % |  |  | 21% +6 | %
South Africa |  |  | 28 | % |  |  | 28 | %
Disclosure of deferred taxes [text block] |
| (a) | Income tax assets and liabilities as of December 31, 2019 are detailed as follows:
|  | Net liability position |
Description of deferred tax assets and liabilities as of December 31, 2019 |  | Assets |  |  | Liabilities |
|  | ThUS$ |  |  | ThUS$ |
Unrealized losses |  |  | 82,075 |  |  |  | - |
Property, plant and equipment and capitalized interest |  |  | - |  |  |  | (197,167 | )
Provision of restoration and rehabilitation |  |  | 7,313 |  |  |  | - |
Manufacturing expenses |  |  | - |  |  |  | (106,420 | )
Staff severance indemnities, unemployment insurance |  |  | - |  |  |  | (6,000 | )
Vacation accrual |  |  | 5,591 |  |  |  | - |
Inventory provision |  |  | 23,885 |  |  |  | - |
Materials provision |  |  | 7,982 |  |  |  | - |
Forward |  |  | - |  |  |  | - |
Employee benefits |  |  | 2,689 |  |  |  | - |
Research and development expenses |  |  | - |  |  |  | (3,533 | )
Bad debt provisions |  |  | 3,542 |  |  |  | - |
Provision for legal complaints and expenses |  |  | 2,546 |  |  |  | - |
Loan approval expenses |  |  | - |  |  |  | (3,856 | )
Financial instruments recorded at market value |  |  | - |  |  |  | (1,287 | )
specific tax on mining activity |  |  | - |  |  |  | (1,357 | )
Tax loss benefit |  |  | 2,296 |  |  |  | - |
Other |  |  | - |  |  |  | (2,021 | )
Foreign items (other) |  |  | 311 |  |  |  | - |
Balances to date |  |  | 138,230 |  |  |  | (321,641 | )
Net balance |  |  |  | (183,411 | )
| (b) | Income tax assets and liabilities as of December 31, 2018 are detailed as follows
|  | Net liability position |
Description of deferred tax assets and liabilities as of December 31, 2018 |  | Assets |  |  | Liabilities |
|  | ThUS$ |  |  | ThUS$ |
Unrealized losses |  |  | 75,832 |  |  |  | - |
Property, plant and equipment and capitalized interest |  |  | - |  |  |  | (196,843 | )
Provision of restoration and rehabilitation |  |  | 4,280 |  |  |  | - |
Manufacturing expenses |  |  | - |  |  |  | (103,760 | )
Staff severance indemnities, unemployment insurance |  |  | - |  |  |  | (5,679 | )
Vacation accrual |  |  | 5,155 |  |  |  | - |
Inventory provision |  |  | 28,155 |  |  |  | - |
Materials provision |  |  | 6,239 |  |  |  | - |
Forward |  |  | 2,169 |  |  |  | - |
Employee benefits |  |  | 3,309 |  |  |  | - |
Research and development expenses |  |  | - |  |  |  | (2,216 | )
Bad debt provisions |  |  | 4,188 |  |  |  | - |
Provision for legal complaints and expenses |  |  | 4,013 |  |  |  | - |
Loan approval expenses |  |  | - |  |  |  | (2,337 | )
Financial instruments recorded at market value |  |  | - |  |  |  | (976 | )
specific tax on mining activity |  |  | - |  |  |  | (3,278 | )
Tax loss benefit |  |  | 1,124 |  |  |  | - |
Other |  |  | 5,005 |  |  |  | - |
Foreign items (other) |  |  | 259 |  |  |  | - |
Balances at the reporting date |  |  | 139,728 |  |  |  | (315,089 | )
Net balance |  |  |  |  |  |  | (175,361 | )
Disclosure of detailed information about reconciliation of changes in deferred tax liabilities assets [Text Block] | (c) Reconciliation of changes in deferred tax liabilities (assets) as of December 31, 2019
Reconciliation of changes in deferred tax liabilities (assets) for the year ended December 31, 2019 |  | Deferred tax liability (asset) at beginning of period |  |  | Deferred tax expense (benefit) recognized in profit (loss) for the year |  |  | Deferred taxes related to items credited (charged) directly to equity |  |  | Total increases (decreases) in deferred tax liabilities (assets) |  |  | Deferred tax liability (asset) at end of period |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Unrealized losses |  |  | (75,832 | ) |  |  | (6,243 | ) |  |  | - |  |  |  | (6,243 | ) |  |  | (82,075 | )
Property, plant and equipment and capitalized interest |  |  | 196,843 |  |  |  | 324 |  |  |  | - |  |  |  | 324 |  |  |  | 197,167 |
Provision of restoration and rehabilitation |  |  | (4,280 | ) |  |  | (3,033 | ) |  |  | - |  |  |  | (3,033 | ) |  |  | (7,313 | )
Manufacturing expenses |  |  | 103,760 |  |  |  | 2,660 |  |  |  | - |  |  |  | 2,660 |  |  |  | 106,420 |
Staff severance indemnities, unemployment insurance |  |  | 5,679 |  |  |  | 1,007 |  |  |  | (686 | ) |  |  | 321 |  |  |  | 6,000 |
Vacation accrual |  |  | (5,155 | ) |  |  | (436 | ) |  |  | - |  |  |  | (436 | ) |  |  | (5,591 | )
Inventory provision |  |  | (28,155 | ) |  |  | 4,270 |  |  |  | - |  |  |  | 4,270 |  |  |  | (23,885 | )
Materials provision |  |  | (6,239 | ) |  |  | (1,743 | ) |  |  | - |  |  |  | (1,743 | ) |  |  | (7,982 | )
Forward |  |  | (2,169 | ) |  |  | (514 | ) |  |  | 2,683 |  |  |  | 2,169 |  |  |  | - |
Employee benefits |  |  | (3,309 | ) |  |  | 620 |  |  |  | - |  |  |  | 620 |  |  |  | (2,689 | )
Research and development expenses |  |  | 2,216 |  |  |  | 1,317 |  |  |  | - |  |  |  | 1,317 |  |  |  | 3,533 |
Bad debt provisions |  |  | (4,188 | ) |  |  | 646 |  |  |  | - |  |  |  | 646 |  |  |  | (3,542 | )
Provision for legal complaints and expenses |  |  | (4,013 | ) |  |  | 1,467 |  |  |  | - |  |  |  | 1,467 |  |  |  | (2,546 | )
Loan approval expenses |  |  | 2,337 |  |  |  | 1,519 |  |  |  | - |  |  |  | 1,519 |  |  |  | 3,856 |
Financial instruments recorded at market value |  |  | 976 |  |  |  | - |  |  |  | 311 |  |  |  | 311 |  |  |  | 1,287 |
specific tax on mining activity |  |  | 3,278 |  |  |  | (1,905 | ) |  |  | (16 | ) |  |  | (1,921 | ) |  |  | 1,357 |
Tax loss benefit |  |  | (1,124 | ) |  |  | (1,172 | ) |  |  | - |  |  |  | (1,172 | ) |  |  | (2,296 | )
Other |  |  | (5,005 | ) |  |  | 7,026 |  |  |  | - |  |  |  | 7,026 |  |  |  | 2,021 |
Foreign items (other) |  |  | (259 | ) |  |  | (52 | ) |  |  | - |  |  |  | (52 | ) |  |  | (311 | )
Total temporary differences, unused losses and unused tax credits |  |  | 175,361 |  |  |  | 5,758 |  |  |  | 2,292 |  |  |  | 8,050 |  |  |  | 183,411 |
(d) Reconciliation of changes in deferred tax liabilities (assets) as of December 31, 2018
Reconciliation of changes in deferred tax liabilities (assets) ‎ for the year ended December 31, 2018 |  | Deferred tax ‎ liability (asset) at ‎ beginning of ‎ period |  |  | Deferred tax ‎ expense ‎ (benefit) ‎ recognized in ‎ profit (loss) for ‎ the year |  |  | Deferred taxes ‎ related to items ‎ credited ‎ (charged) ‎ directly to ‎ equity |  |  | Total increases ‎ (decreases) in ‎ deferred tax ‎ liabilities ‎ (assets) |  |  | Deferred tax ‎ liability (asset) ‎ at end of ‎ period |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Unrealized losses |  |  | (68,544 | ) |  |  | (7,288 | ) |  |  | - |  |  |  | (7,288 | ) |  |  | (75,832 | )
Property, plant and equipment and capitalized interest |  |  | 211,374 |  |  |  | (14,531 | ) |  |  | - |  |  |  | (14,531 | ) |  |  | 196,843 |
Provision of restoration and rehabilitation |  |  | (3,469 | ) |  |  | (811 | ) |  |  | - |  |  |  | (811 | ) |  |  | (4,280 | )
Manufacturing expenses |  |  | 102,748 |  |  |  | 1,012 |  |  |  | - |  |  |  | 1,012 |  |  |  | 103,760 |
Staff severance indemnities, unemployment insurance |  |  | 6,792 |  |  |  | (667 | ) |  |  | (446 | ) |  |  | (1,113 | ) |  |  | 5,679 |
Vacation accrual |  |  | (4,887 | ) |  |  | (268 | ) |  |  | - |  |  |  | (268 | ) |  |  | (5,155 | )
Inventory provision |  |  | (25,172 | ) |  |  | (2,983 | ) |  |  | - |  |  |  | (2,983 | ) |  |  | (28,155 | )
Materials provision |  |  | (7,107 | ) |  |  | 868 |  |  |  | - |  |  |  | 868 |  |  |  | (6,239 | )
Forward |  |  | (624 | ) |  |  | (1,545 | ) |  |  | - |  |  |  | (1,545 | ) |  |  | (2,169 | )
Employee benefits |  |  | (2,317 | ) |  |  | (992 | ) |  |  | - |  |  |  | (992 | ) |  |  | (3,309 | )
Research and development expenses |  |  | 3,501 |  |  |  | (1,285 | ) |  |  | - |  |  |  | (1,285 | ) |  |  | 2,216 |
Bad debt provisions |  |  | (4,253 | ) |  |  | 686 |  |  |  | (621 | ) ¹ |  |  | 65 |  |  |  | (4,188 | )
Provision for legal complaints and expenses |  |  | (5,243 | ) |  |  | 1,230 |  |  |  | - |  |  |  | 1,230 |  |  |  | (4,013 | )
Loan approval expenses |  |  | 2,670 |  |  |  | (333 | ) |  |  | - |  |  |  | (333 | ) |  |  | 2,337 |
Financial instruments recorded at market value |  |  | 2,474 |  |  |  | - |  |  |  | (1,498 | ) |  |  | (1,498 | ) |  |  | 976 |
specific tax on mining activity |  |  | 4,084 |  |  |  | (795 | ) |  |  | (11 | ) |  |  | (806 | ) |  |  | 3,278 |
Tax loss benefit |  |  | (1,437 | ) |  |  | 313 |  |  |  | - |  |  |  | 313 |  |  |  | (1,124 | )
Other |  |  | (5,002 | ) |  |  | (64 | ) |  |  | 61 |  |  |  | (3 | ) |  |  | (5,005 | )
Foreign items (other) |  |  | (305 | ) |  |  | 46 |  |  |  | - |  |  |  | 46 |  |  |  | (259 | )
Total temporary differences, unused losses and unused tax credits |  |  | 205,283 |  |  |  | (27,407 | ) |  |  | (2,515 | ) |  |  | (29,922 | ) |  |  | 175,361 |
(1) This corresponds to the adjustment to the beginning balance of the impairment provision for receivables against other reserves.
Disclosure of detailed information about net operating loss carryforwards [Text Block] | As of December 31, 2019 and 2018, tax loss carryforwards are detailed as follows:
Deferred taxes related to benefits for tax losses |  | As of December ‎ 31, 2019 |  |  | As of December ‎ 31, 2018 |
|  | ThUS$ |  |  | ThUS$ |
Chile |  |  | 2,296 |  |  |  | 1,124 |
Total |  |  | 2,296 |  |  |  | 1,124 |
Disclosure of detailed information about movements in deferred tax assets and liabilities [Text Block] | Movements in deferred tax assets and liabilities as of December 31, 2019 and December 31, 2018 are detailed as follows:
|  | Assets (liabilities) |
Movements in deferred tax assets and liabilities |  | As of December ‎ 31, 2019 |  |  | As of December ‎ 31, 2018 |
|  | ThUS$ |  |  | ThUS$ |
Deferred tax assets and liabilities, net opening balance |  |  | (175,361 | ) |  |  | (205,283 | )
Increase (decrease) in deferred taxes in profit or loss |  |  | (5,758 | ) |  |  | 27,407 |
Increase (decrease) in deferred taxes in equity |  |  | (2,292 | ) |  |  | 2,515 |
Total |  |  | (183,411 | ) |  |  | (175,361 | )
Disclosure of detailed information about current and deferred tax expenses income [Text Block] | Current and deferred tax (expense) benefit are detailed as follows:
|  | Assets (liabilities) |
Disclosures on income tax expense (benefit) |  | For the year ended ‎ December 31, 2019 |  |  | For the year ended ‎ December 31, 2018 |  |  | For the year ended ‎ December 31, 2017 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Current income tax expense |  |  |  |  |  |  |  |  |  |  |  |
Current tax expense |  |  | (116,483 | ) |  |  | (207,959 | ) |  |  | (182,567 | )
Adjustments to prior year current income tax |  |  | 12,222 |  |  |  | 1,577 |  |  |  | 15,954 |
Current income tax expense, net, total |  |  | (104,261 | ) |  |  | (206,382 | ) |  |  | (166,613 | )
Deferred tax expense |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expense (income) relating to the creation and reversal of temporary differences |  |  | 2,551 |  |  |  | 26,434 |  |  |  | 440 |
Tax adjustments related to the creation and reversal of temporary differences from the previous year |  |  | (8,309 | ) |  |  | 973 |  |  |  | - |
Deferred tax expense, net, total |  |  | (5,758 | ) |  |  | 27,407 |  |  |  | 440 |
Tax expense (benefit) |  |  | (110,019 | ) |  |  | (178,975 | ) |  |  | (166,173 | )
Tax (expense) benefit for foreign and domestic parties are detailed as follows:
|  | Assets (liabilities) |
Income tax (expense) benefit |  | For the year ended ‎ December 31, 2019 |  |  | For the year ended ‎ December 31, 2018 |  |  | For the year ended ‎ December 31, 2017 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Current income tax expense by foreign and domestic parties, net |  |  |  |  |  |  |  |  |  |  |  |
Current income tax expense, foreign parties, net (1) |  |  | (7,394 | ) |  |  | (7,516 | ) |  |  | (14,396 | )
Current income tax expense, domestic, net |  |  | (96,867 | ) |  |  | (198,866 | ) |  |  | (152,217 | )
Current income tax expense, net, total |  |  | (104,261 | ) |  |  | (206,382 | ) |  |  | (166,613 | )
Deferred tax expense by foreign and domestic parties, net |  |  |  |  |  |  |  |  |  |  |  |
Current income tax benefit (expense), foreign parties, net |  |  | 2,370 |  |  |  | (1,885 | ) |  |  | (154 | )
Current income tax expense, domestic, net |  |  | (8,128 | ) |  |  | 29,292 |  |  |  | 594 |
Deferred tax expense, net, total |  |  | (5,758 | ) |  |  | 27,407 |  |  |  | 440 |
Income tax expense |  |  | (110,019 | ) |  |  | (178,975 | ) |  |  | (166,173 | )
(1) As a result of a tax audit over the 2017 transfer prices of our subsidiary SQM Europe N.V., an additional provision was recognized amounting ThUS$ 1,068.
Disclosure of detailed information about tax effects of other comprehensive income components [Text Block] | (i) Disclosures on the tax effects of other comprehensive income components:
|  | For the year ended December 31, 2019 |
Income tax related to other income and expense components with a charge or ‎ credit to net equity |  | Amount before taxes ‎ (expense) gain |  |  | (Expense) income for ‎ income taxes |  |  | Amount after taxes |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Gain (loss) from defined benefit plans |  |  | (3,310 | ) |  |  | 702 |  |  |  | (2,608 | )
Cash flow hedge |  |  | 1,907 |  |  |  | (2,683 | ) |  |  | (776 | )
Reserve for gains (losses) from financial assets measured at fair value through other comprehensive income |  |  | 1,152 |  |  |  | (311 | ) |  |  | 841 |
Total |  |  | (251 | ) |  |  | (2,292 | ) |  |  | (2,543 | )
|  | For the year ended December 31, 2018 |
Income tax related to other income and expense components with a charge or ‎ credit to net equity |  | Amount before taxes ‎ (expense) gain |  |  | (Expense) income for ‎ income taxes |  |  | Amount after taxes |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Gain (loss) from defined benefit plans |  |  | (1,327 | ) |  |  | 396 |  |  |  | (931 | )
Cash flow hedge |  |  | 5,723 |  |  |  | - |  |  |  | 5,723 |
Reserve for gains (losses) from financial assets measured at fair value through other comprehensive income |  |  | (5,546 | ) |  |  | 1,498 |  |  |  | (4,048 | )
Total |  |  | (1,150 | ) |  |  | 1,894 |  |  |  | 744 |
|  | For the year ended December 31, 2017 |
Income tax related to other income and expense components with a charge or ‎ credit to net equity |  | Amount before taxes ‎ (expense) gain |  |  | (Expense) income for ‎ income taxes |  |  | Amount after taxes |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Gain (loss) from defined benefit plans |  |  | (1,401 | ) |  |  | 282 |  |  |  | (1,119 | )
Cash flow hedge |  |  | 2,184 |  |  |  | - |  |  |  | 2,184 |
Reserve for gains (losses) from financial assets measured at fair value through other comprehensive income |  |  | (26 | ) |  |  | (550 | ) |  |  | (576 | )
Total |  |  | 757 |  |  |  | (268 | ) |  |  | 489 |
Disclosure of reconciliation of accounting profit multiplied by applicable tax rates [Text Block] | Reconciliation between the tax (expense) benefit and the result of multipl y ing the accounting profit by the current rate in Chile:
|  | Expense (Benefits) |
Income Tax Expense (Benefit) |  | As of December 31, 2019 |  |  | As of December 31, ‎ 2018 |  |  | As of December 31, ‎ 2017 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Consolidated income before taxes |  |  | 390,622 |  |  |  | 621,038 |  |  |  | 594,590 |
Income tax rate in force in Chile |  |  | 27 | % |  |  | 27 | % |  |  | 25,5 | %
Tax expense using the legal rate |  |  | (105,468 | ) |  |  | (167,680 | ) |  |  | (151,620 | )
Effect of royalty tax payments |  |  | (4,314 | ) |  |  | (4,919 | ) |  |  | (3,372 | )
Tax effect of revenue from regular activities exempt from taxation |  |  | 2,376 |  |  |  | 1,446 |  |  |  | 2,886 |
Tax rate effect of non-tax-deductible expenses for determining taxable profit (loss) |  |  | (2,128 | ) |  |  | (2,327 | ) |  |  | (4,764 | )
Tax effect of tax rates supported abroad |  |  | (252 | ) |  |  | 3,517 |  |  |  | (8,061 | )
IRS provision surplus (*) |  |  | - |  |  |  | (3,724 | ) |  |  | - |
Other tax effects from reconciliation between accounting gains and tax expenses |  |  | (233 | ) |  |  | (5,288 | ) |  |  | (1,242 | )
Tax expense using the effective rate |  |  | (110,019 | ) |  |  | (178,975 | ) |  |  | (166,173 | )
(*) Internal revenue service

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of detailed information regarding income tax rates applicable for various countries. + References No definition available. + Details
Name: | sqm_DescriptionOfDetailedInformationRegardingIncomeTaxRatesApplicableForVariousCountriesTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sqm_DisclosureOfDetailedInformationAboutCurrentAndDeferredTaxExpensesIncomeTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sqm_DisclosureOfDetailedInformationAboutCurrentAndNoncurrentTaxAssetsTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sqm_DisclosureOfDetailedInformationAboutCurrentTaxLiabilitiesTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sqm_DisclosureOfDetailedInformationAboutMovementsInDeferredTaxAssetsAndLiabilitiesTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sqm_DisclosureOfDetailedInformationAboutNetOperatingLossCarryforwardsTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sqm_DisclosureOfDetailedInformationAboutReconciliationOfChangesInDeferredTaxLiabilitiesAssetsTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sqm_DisclosureOfDetailedInformationAboutTaxEffectsOfOtherComprehensiveIncomeComponentsTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- References No definition available. + Details
Name: | sqm_DisclosureOfReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesTextBlock
Namespace Prefix: | sqm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration