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Income tax and deferred taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Disclosure of income tax [Abstract] |
Disclosure of detailed information about current and non-current tax assets [Text Block] | (a) Current
Current tax assets |  | As of December 31, 2021 |  |  | As of December 31, 2020 |
|  | ThUS$ |  |  | ThUS$ |
Monthly provisional income tax payments, Chilean companies |  |  | 435 |  |  |  | 37,123 |
Monthly provisional income tax payments, foreign companies |  |  | 62 |  |  |  | 1,265 |
Corporate tax credits (1) |  |  | 674 |  |  |  | 1,566 |
1st category tax absorbed by tax losses (2) |  |  | 26,848 |  |  |  | 2,322 |
Taxes in recovery process |  |  | 129,523 |  |  |  | 89,948 |
Total |  |  | 157,542 |  |  |  | 132,224 |
(b) Non-current
Non-current tax assets |  | As of December 31, 2021 |  |  | As of December 31, 2020 |
|  | 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) |  |  | 83,966 |  |  |  | 83,966 |
Total |  |  | 90,364 |  |  |  | 90,364 |
| (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 tax loss absorptions 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] |
| 25.2 | Current tax liabilities
Current tax liabilities |  | As of December 31, 2021 |  |  | As of December 31, 2020 |
|  | ThUS$ |  |  | ThUS$ |
1st Category income tax |  |  | 139,842 |  |  |  | 14,736 |
Foreign company income tax |  |  | 27,055 |  |  |  | 7,838 |
Article 21 single tax |  |  | 38 |  |  |  | 69 |
Total |  |  | 166,935 |  |  |  | 22,643 |
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 |  | 2021 |  |  | 2020 |
Spain |  |  | 25 | % |  |  | 25 | %
Belgium |  |  | 25 | % |  |  | 25 | %
Mexico |  |  | 30 | % |  |  | 30 | %
United States |  |  | 21% + 3.51 | % |  |  | 21% + 3.36 | %
South Africa |  |  | 28 | % |  |  | 28 | %
China |  |  | 25%+12% (1) |  |  |  | 25 | %
Disclosure of deferred taxes [text block] |
| (a) | Deferred tax assets and liabilities as of December 31, 2021
|  | Net liability position |
Description of deferred tax assets and liabilities as of December 31, 2021 |  | Assets |  |  | Liabilities |
|  | ThUS$ |  |  | ThUS$ |
Unrealized loss |  |  | 144,181 |  |  |  | - |
Property, plant and equipment and capitalized interest |  |  | - |  |  |  | (189,073 | )
Restoration and rehabilitation provision |  |  | 6,567 |  |  |  | - |
Manufacturing expenses |  |  | - |  |  |  | (108,181 | )
Employee benefits and unemployment insurance |  |  | - |  |  |  | (7,485 | )
Vacation accrual |  |  | 6,039 |  |  |  | - |
Inventory provision |  |  | 20,557 |  |  |  | - |
Materials provision |  |  | 10,554 |  |  |  | - |
Others employee benefits |  |  | 929 |  |  |  | - |
Research and development expenses |  |  | - |  |  |  | (5,387 | )
Bad debt provision |  |  | 2,708 |  |  |  | - |
Provision for legal complaints and expenses |  |  | 334 |  |  |  | - |
Loan acquisition expenses |  |  | - |  |  |  | (8,967 | )
Financial instruments recorded at market value |  |  | 5,242 |  |  |  | - |
Specific tax on mining activity |  |  | - |  |  |  | (4,545 | )
Tax loss benefit |  |  | 7,113 |  |  |  | - |
Other |  |  | 8,862 |  |  |  | - |
Foreign items (other) |  |  | 136 |  |  |  | - |
Balances to date |  |  | 213,222 |  |  |  | (323,638 | )
Net balance |  |  |  |  |  |  | (110,416 | )
(b) | Deferred tax assets and liabilities as of December 31, 2020
|  | Net liability position |
Description of deferred tax assets and liabilities as of December 31, 2020 |  | Assets |  |  | Liabilities |
|  | ThUS$ |  |  | ThUS$ |
Unrealized loss |  |  | 90,585 |  |  |  | - |
Property, plant and equipment and capitalized interest |  |  | - |  |  |  | (187,168 | )
Restoration and rehabilitation provision |  |  | 6,598 |  |  |  | - |
Manufacturing expenses |  |  | - |  |  |  | (107,215 | )
Employee benefits and unemployment insurance |  |  | - |  |  |  | (6,669 | )
Vacation accrual |  |  | 6,138 |  |  |  | - |
Inventory provision |  |  | 22,200 |  |  |  | - |
Materials provision |  |  | 8,812 |  |  |  | - |
Research and development expenses |  |  | - |  |  |  | (3,580 | )
Bad debt provision |  |  | 5,072 |  |  |  | - |
Provision for legal complaints and expenses |  |  | 19,637 |  |  |  | - |
Loan acquisition expenses |  |  | - |  |  |  | (5,212 | )
Financial instruments recorded at market value |  |  | - |  |  |  | (3,929 | )
Specific tax on mining activity |  |  | - |  |  |  | (3,014 | )
Tax loss benefit |  |  | 844 |  |  |  | - |
Other |  |  | 1,454 |  |  |  | - |
Foreign items (other) |  |  | - |  |  |  | (654 | )
Balances to date |  |  | 161,340 |  |  |  | (317,441 | )
Net balance |  |  |  |  |  |  | (156,101 | )
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, 2021
Reconciliation of changes in deferred tax liabilities (assets) |  | 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 loss |  |  | (90,585 | ) |  |  | (53,596 | ) |  |  | - |  |  |  | (53,596 | ) |  |  | (144,181 | )
Property, plant and equipment and capitalized interest |  |  | 187,168 |  |  |  | 1,905 |  |  |  | - |  |  |  | 1,905 |  |  |  | 189,073 |
Restoration and rehabilitation provision |  |  | (6,597 | ) |  |  | 30 |  |  |  | - |  |  |  | 30 |  |  |  | (6,567 | )
Manufacturing expenses |  |  | 107,215 |  |  |  | 966 |  |  |  | - |  |  |  | 966 |  |  |  | 108,181 |
Employee benefits and unemployment insurance |  |  | 6,669 |  |  |  | 687 |  |  |  | 130 |  |  |  | 817 |  |  |  | 7,486 |
Vacation accrual |  |  | (6,138 | ) |  |  | 99 |  |  |  | - |  |  |  | 99 |  |  |  | (6,039 | )
Inventory provision |  |  | (22,200 | ) |  |  | 1,643 |  |  |  | - |  |  |  | 1,643 |  |  |  | (20,557 | )
Materials provision |  |  | (8,812 | ) |  |  | (1,742 | ) |  |  | - |  |  |  | (1,742 | ) |  |  | (10,554 | )
Derivative financial instruments |  |  | - |  |  |  | 14,246 |  |  |  | (14,246 | ) |  |  | - |  |  |  | - |
Others employee benefits |  |  | - |  |  |  | (929 | ) |  |  | - |  |  |  | (929 | ) |  |  | (929 | )
Research and development expenses |  |  | 3,581 |  |  |  | 1,806 |  |  |  | - |  |  |  | 1,806 |  |  |  | 5,387 |
Bad debt provision |  |  | (5,072 | ) |  |  | 2,364 |  |  |  | - |  |  |  | 2,364 |  |  |  | (2,708 | )
Provision for legal complaints and expenses |  |  | (19,637 | ) |  |  | 19,303 |  |  |  | - |  |  |  | 19,303 |  |  |  | (334 | )
Loan approval expenses |  |  | 5,212 |  |  |  | 3,755 |  |  |  | - |  |  |  | 3,755 |  |  |  | 8,967 |
Financial instruments recorded at market value |  |  | 3,929 |  |  |  | (5,354 | ) |  |  | (3,818 | ) |  |  | (9,172 | ) |  |  | (5,243 | )
Specific tax on mining activity |  |  | 3,012 |  |  |  | 1,521 |  |  |  | 12 |  |  |  | 1,533 |  |  |  | 4,545 |
Tax loss benefit |  |  | (844 | ) |  |  | (6,269 | ) |  |  | - |  |  |  | (6,269 | ) |  |  | (7,113 | )
Others |  |  | (1,454 | ) |  |  | (7,408 | ) |  |  | - |  |  |  | (7,408 | ) |  |  | (8,862 | )
Foreign items (other) |  |  | 654 |  |  |  | (790 | ) |  |  | - |  |  |  | (790 | ) |  |  | (136 | )
Total temporary differences, unused losses and unused tax credits |  |  | 156,101 |  |  |  | (27,763 | ) |  |  | (17,922 | ) |  |  | (45,685 | ) |  |  | 110,416 |
| (d) | Reconciliation of changes in deferred tax liabilities (assets) as of December 31, 2020
Reconciliation of changes in deferred tax liabilities (assets) |  | 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 loss |  |  | (82,076 | ) |  |  | (8,509 | ) |  |  | - |  |  |  | (8,509 | ) |  |  | (90,585 | )
Property, plant and equipment and capitalized interest |  |  | 197,167 |  |  |  | (9,999 | ) |  |  | - |  |  |  | (9,999 | ) |  |  | 187,168 |
Facility closure provision |  |  | (7,311 | ) |  |  | 714 |  |  |  | - |  |  |  | 714 |  |  |  | (6,597 | )
Manufacturing expenses |  |  | 106,420 |  |  |  | 795 |  |  |  | - |  |  |  | 795 |  |  |  | 107,215 |
Employee benefits and unemployment insurance |  |  | 6,000 |  |  |  | 514 |  |  |  | 155 |  |  |  | 669 |  |  |  | 6,669 |
Vacation accrual |  |  | (5,591 | ) |  |  | (547 | ) |  |  | - |  |  |  | (547 | ) |  |  | (6,138 | )
Inventory provision |  |  | (23,885 | ) |  |  | 1,685 |  |  |  | - |  |  |  | 1,685 |  |  |  | (22,200 | )
Materials provision |  |  | (7,982 | ) |  |  | (830 | ) |  |  | - |  |  |  | (830 | ) |  |  | (8,812 | )
Derivative financial instruments |  |  | - |  |  |  | 1,001 |  |  |  | (1,001 | ) |  |  | - |  |  |  | - |
Others employee benefits |  |  | (2,689 | ) |  |  | 2,689 |  |  |  | - |  |  |  | 2,689 |  |  |  | - |
Research and development expenses |  |  | 3,535 |  |  |  | 46 |  |  |  | - |  |  |  | 46 |  |  |  | 3,581 |
bad debt provision |  |  | (3,542 | ) |  |  | (1,530 | ) |  |  | - |  |  |  | (1,530 | ) |  |  | (5,072 | )
Provision for legal complaints and expenses |  |  | (2,546 | ) |  |  | (17,091 | ) |  |  | - |  |  |  | (17,091 | ) |  |  | (19,637 | )
Loan approval expenses |  |  | 3,856 |  |  |  | 1,356 |  |  |  | - |  |  |  | 1,356 |  |  |  | 5,212 |
Financial instruments recorded at market value |  |  | 1,287 |  |  |  | - |  |  |  | 2,642 |  |  |  | 2,642 |  |  |  | 3,929 |
specific tax on mining activity |  |  | 1,354 |  |  |  | 1,668 |  |  |  | (10 | ) |  |  | 1,658 |  |  |  | 3,012 |
Tax loss benefit |  |  | (2,296 | ) |  |  | 1,452 |  |  |  | - |  |  |  | 1,452 |  |  |  | (844 | )
Others |  |  | 2,021 |  |  |  | (3,475 | ) |  |  | - |  |  |  | (3,475 | ) |  |  | (1,454 | )
Foreign items (other) |  |  | (311 | ) |  |  | 965 |  |  |  | - |  |  |  | 965 |  |  |  | 654 |
Total temporary differences, unused losses and unused tax credits |  |  | 183,411 |  |  |  | (29,096 | ) |  |  | 1,786 |  |  |  | (27,310 | ) |  |  | 156,101 |
Disclosure of detailed information about net operating loss carryforwards [Text Block] | As of December 31, 2021, and 2020, tax loss carryforwards are detailed as follows:
Deferred taxes related to benefits for tax losses |  | As of December 31, 2021 |  |  | As of December 31, 2020 |
|  | ThUS$ |  |  | ThUS$ |
Chile |  |  | 7,113 |  |  |  | 818 |
Foreign |  |  | - |  |  |  | 26 |
Total |  |  | 7,113 |  |  |  | 844 |
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, 2021 and 2020 are detailed as follows:
|  | Assets (liabilities) |
Movements in deferred tax assets and liabilities |  | As of December 31, 2021 |  |  | As of December 31, 2020 |
|  | ThUS$ |  |  | ThUS$ |
Deferred tax assets and liabilities, net opening balance |  |  | (156,101 | ) |  |  | (183,411 | )
Increase (decrease) in deferred taxes in profit or loss |  |  | 27,763 |  |  |  | 29,096 |
Increase (decrease) deferred taxes in equity |  |  | 17,922 |  |  |  | (1,786 | )
Total |  |  | (110,416 | ) |  |  | (156,101 | )
Disclosure of detailed information about current and deferred tax expenses income [Text Block] | Current and deferred tax (expenses) benefits are detailed as follows:
|  | (Expense) Income |
Disclosures on income tax (expense) benefit |  | As of December 31, 2021 |  |  | As of December 31, 2020 |  |  | As of December 31, 2019 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Current income tax (expense) benefit |  |  |  |  |  |  |  |  |  |  |  |
Current tax (expense) |  |  | (279,105 | ) |  |  | (97,374 | ) |  |  | (116,483 | )
Adjustments to prior year current income tax (expense) benefit |  |  | 2,326 |  |  |  | (1,901 | ) |  |  | 12,222 |
Current income tax expense, net, total |  |  | (276,779 | ) |  |  | (99,275 | ) |  |  | (104,261 | )
Deferred tax (expense) benefit |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax benefits relating to the creation and reversal of temporary differences |  |  | 28,445 |  |  |  | 26,219 |  |  |  | 2,551 |
Tax adjustments related to the creation and reversal of temporary differences from the previous year |  |  | (682 | ) |  |  | 2,877 |  |  |  | (8,309 | )
Total deferred tax benefits, net |  |  | 27,763 |  |  |  | 29,096 |  |  |  | (5,758 | )
Income tax expense |  |  | (249,016 | ) |  |  | (70,179 | ) |  |  | (110,019 | )
Tax (expenses) benefit for foreign and domestic parties are detailed as follows:
|  | (Expense) Income |
Income tax (expense) benefit |  | As of December 31, 2021 |  |  | As of December 31, 2020 |  |  | As of December 31, 2019 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Current income tax benefit (expense) by foreign and domestic parties, net |  |  |  |  |  |  |  |  |  |  |  |
Current income tax expenses, foreign parties, net |  |  | (46,748 | ) |  |  | (9,782 | ) |  |  | (7,394 | )
Current income tax expenses, domestic, net |  |  | (230,031 | ) |  |  | (89,493 | ) |  |  | (96,867 | )
Current income tax expense, net, total |  |  | (276,779 | ) |  |  | (99,275 | ) |  |  | (104,261 | )
Deferred tax benefit (expense) by foreign and domestic parties, net |  |  |  |  |  |  |  |  |  |  |  |
Current income tax (expense) benefit, foreign parties, net |  |  | (6,679 | ) |  |  | 10,284 |  |  |  | 2,370 |
Current income tax benefits, domestic, net |  |  | 34,442 |  |  |  | 18,812 |  |  |  | (8,128 | )
Deferred tax expense, net, total |  |  | 27,763 |  |  |  | 29,096 |  |  |  | (5,758 | )
Income tax expense |  |  | (249,016 | ) |  |  | (70,179 | ) |  |  | (110,019 | )
Disclosure of detailed information about tax effects of other comprehensive income components [Text Block] |
(h) | Disclosures on the tax effects of other comprehensive income components:
|  | As of December 31, 2021 |
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$ |
Gains (losses) from defined benefit plans |  |  | 4,679 |  |  |  | (142 | ) |  |  | 4,537 |
Cash flow hedges |  |  | (52,762 | ) |  |  | 14,246 |  |  |  | (38,516 | )
Reserve for (losses) gains from financial assets measured at fair value through other comprehensive income |  |  | (12,072 | ) |  |  | 3,818 |  |  |  | (8,254 | )
Total |  |  | (60,155 | ) |  |  | 17,922 |  |  |  | (42,233 | )
|  | As of December 31, 2020 |
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$ |
Gains (losses) from defined benefit plans |  |  | 974 |  |  |  | (145 | ) |  |  | 829 |
Cash flow hedges |  |  | (3,706 | ) |  |  | 1,001 |  |  |  | (2,705 | )
Reserve for gains (losses) from financial assets measured at fair value through other comprehensive income |  |  | 9,784 |  |  |  | (2,642 | ) |  |  | 7,142 |
Total |  |  | 7,052 |  |  |  | (1,786 | ) |  |  | 5,266 |
|  | As of 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$ |
Gains (losses) from defined benefit plans |  |  | (3,310 | ) |  |  | 702 |  |  |  | (2,608 | )
Cash flow hedges |  |  | 1,908 |  |  |  | (2,683 | ) |  |  | (775 | )
Reserve for gains (losses) from financial assets measured at fair value through other comprehensive income |  |  | 1,152 |  |  |  | (311 | ) |  |  | 841 |
Total |  |  | (250 | ) |  |  | (2,292 | ) |  |  | (2,542 | )
Disclosure of reconciliation of accounting profit multiplied by applicable tax rates [Text Block] | Reconciliation between the tax benefit (expense) and the tax calculated by multiplying income before taxes by the Chilean corporate income tax rate.
|  | (Expense) Benefit |
Income Tax Expense (Benefit) |  | As of December 31, 2021 |  |  | As of December 31, 2020 |  |  | As of December 31, 20219 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Consolidated income before taxes |  |  | 841,221 |  |  |  | 238,538 |  |  |  | 390,622 |
Statutory income tax rate in Chile |  |  | 27 | % |  |  | 27 | % |  |  | 27 | %
Tax expense using the statutory tax rate |  |  | (227,130 | ) |  |  | (64,405 | ) |  |  | (105,468 | )
Net effect of royalty tax payments |  |  | (13,350 | ) |  |  | (4,659 | ) |  |  | (4,314 | )
Effect of other additional taxes affected by article 21 and passive income |  |  | (2,617 | ) |  |  | (1,804 | ) |  |  | (724 | )
Tax effect of revenue from regular activities exempt from taxation |  |  | (260 | ) |  |  | 1,786 |  |  |  | 2,376 |
Tax rate effect of non-tax-deductible expenses for determining taxable profit (loss) |  |  | (2,226 | ) |  |  | (2,987 | ) |  |  | (2,128 | )
Tax effect of tax rates supported abroad |  |  | (3,016 | ) |  |  | (2,077 | ) |  |  | (252 | )
Effects of changes resulting from classifying a permanent item as a temporary one |  |  | - |  |  |  | 4,826 |  |  |  | - |
Other tax effects |  |  | (417 | ) |  |  | (859 | ) |  |  | 491 |
Tax expense using the effective tax rate |  |  | (249,016 | ) |  |  | (70,179 | ) |  |  | (110,019 | )

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- References No definition available. + Details
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