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Provisions and other non-financial liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of other provisions [abstract]

Disclosure of detailed information about provisions [Text Block]

18.1

Types of provisions

	As of December 31, 2019						As of December 31, 2018
Types of provisions	Current		Non-current		Total		Current		Non-current		Total
	ThUS$		ThUS$		ThUS$		ThUS$		ThUS$		ThUS$
Provision for legal complaints (1)		13,472		1,452		14,924		11,862		3,000		14,862
Provision for dismantling, restoration and rehabilitation cost (2)		-		33,238		33,238		-		28,822		28,822
Other provisions (3)		97,093		-		97,093		94,335		-		94,335
Total		110,565		34,690		145,255		106,197		31,822		138,019

(1) 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 21.1).

(2) The provisions related to commitments with Sernageomin have been incorporated through the issuance of a guarantee for the restoration of the place where the production sites are located.

(3) See Note 18.2

Description of detailed information about other current and noncurrent provision [Text Block]

18.2

Description of other provisions

Current provisions, other short-term provisions	As of December ‎ 31, 2019		As of December ‎ 31, 2018
	ThUS$		ThUS$
Rent under lease contract (1)		90,320		84,826
Provision for additional tax related to foreign loans		543		471
End of agreement bonus		3,641		5,129
Directors’ per diem allowance		1,802		2,881
Miscellaneous provisions		787		1,028
Total		97,093		94,335

(1) Payment obligations for the lease contract with CORFO: These correspond to obligations assumed in the

Lease Agreement. Part of these obligations are the quarterly lease payments to Corfo, according to SQM Salar's product sales from leased mining properties. Since 2018, another part are the annual contributions by SQM Salar to research and development, to local communities to the Antofagasta Regional Government and to the municipalities of San Pedro de Atacama, María Elena and Antofagasta

Disclosure of other current liabilities [text block]

18.3

Other non-financial liabilities, current

Description of other liabilities	As of December ‎ 31, 2019		As of December ‎ 31, 2018
	ThUS$		ThUS$
Tax withholdings		3,345		4,782
VAT payable		3,465		7,345
Guarantees received		2,641		2,641
Accrual for dividend		68,890		109,670
Monthly tax provisional payments		16,659		21,001
Deferred income		3,033		18,574
Withholdings from employees and salaries payable		4,575		6,052
Accrued vacations (1)		21,686		20,070
Other current liabilities		2,605		4,489
Total		126,899		194,624

(1) 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

Disclosure of reconciliation of changes in other provisions [Text Block]

18.4

Changes in provisions

Description of items that gave rise to variations as of December ‎ 31, 2019	Legal complaints			Provision for ‎ dismantling, ‎ restoration and ‎ rehabilitation cost		Other provisions			Total
	ThUS$			ThUS$		ThUS$			ThUS$
Total provisions, initial balance		14,862			28,822		94,335			138,019
Changes
Additional provisions		4,111			4,416		150,314			158,841
Provision used		(4,049	)		-		(147,532	)		(151,581	)
Increase(decrease) in foreign currency exchange		-			-		(24	)		(24	)
others		-			-		-			-
Total Increase (decreases)		62			4,416		2,758			7,236
Total		14,924			33,238		97,093			145,255

Description of items that gave rise to variations as of December ‎ 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
Additional provisions		1,000			1,820		181,244			184,064
Provision used		(5,557	)		-		(133,949	)		(139,506	)
Increase(decrease) in foreign currency exchange		-			-		-			-
others		-			48		(33	)		15
Total Increase (decreases)		(4,557	)		1,868		47,262			44,573
Total		14,862			28,822		94,335			138,019

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
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		19,419			26,954		47,073			93,446