XML 213 R196.htm IDEA: XBRL DOCUMENT
v3.22.1

Income tax and deferred taxes (Details 3) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | --- | ---
Statement [Line Items] |  |  |
Deferred tax assets | $ 213,222 | $ 161,340 |
Deferred Tax Liabilities, Net | (323,638) | (317,441) |
Deferred tax liability (asset) | (110,416) | (156,101) | $ (183,411)
Unrealized loss [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 144,181 | 90,585 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 144,181 | 90,585 | 82,076
Property, plant and equipment and capitalized interest [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 0 | 0 |
Deferred Tax Liabilities, Net | (189,073) | (187,168) |
Deferred tax liability (asset) | (189,073) | (187,168) | (197,167)
Restoration and rehabilitation provision [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 6,567 | 6,598 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 6,567 | 6,597 |
Manufacturing expenses [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 0 | 0 |
Deferred Tax Liabilities, Net | (108,181) | (107,215) |
Deferred tax liability (asset) | (108,181) | (107,215) | (106,420)
Employee benefits and unemployment insurance [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 0 | 0 |
Deferred Tax Liabilities, Net | (7,485) | (6,669) |
Deferred tax liability (asset) | (7,486) | (6,669) | (6,000)
Vacation accrual [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 6,039 | 6,138 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 6,039 | 6,138 | 5,591
Inventory provision [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 20,557 | 22,200 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 20,557 | 22,200 | 23,885
Materials provision [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 10,554 | 8,812 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 10,554 | 8,812 | 7,982
Others employee benefits [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 929 |  |
Deferred Tax Liabilities, Net | 0 |  |
Research and development expenses [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 0 | 0 |
Deferred Tax Liabilities, Net | (5,387) | (3,580) |
Deferred tax liability (asset) | (5,387) | (3,581) | (3,535)
bad debt provision [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 2,708 | 5,072 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 2,708 | 5,072 | 3,542
Provision for legal complaints and expenses [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 334 | 19,637 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 334 | 19,637 | 2,546
Loan approval expenses [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 0 | 0 |
Deferred Tax Liabilities, Net | (8,967) | (5,212) |
Deferred tax liability (asset) | (8,967) | (5,212) | (3,856)
Junior mining companies valued based on stock price [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 5,242 | 0 |
Deferred Tax Liabilities, Net | 0 | (3,929) |
Deferred tax liability (asset) | 5,243 | (3,929) | (1,287)
Royality [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 0 | 0 |
Deferred Tax Liabilities, Net | (4,545) | (3,014) |
Deferred tax liability (asset) | (4,545) | (3,012) | (1,354)
Tax loss benefit [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 7,113 | 844 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 7,113 | 844 | 2,296
Other deferred tax assets [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 8,862 | 1,454 |
Deferred Tax Liabilities, Net | 0 | 0 |
Deferred tax liability (asset) | 8,862 | 1,454 | (2,021)
Foreign items other [Member] |  |  |
Statement [Line Items] |  |  |
Deferred tax assets | 136 | 0 |
Deferred Tax Liabilities, Net | 0 | (654) |
Deferred tax liability (asset) | $ 136 | $ (654) | $ 311

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_o&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_56&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_o&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_56&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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_UnrealizedLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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