XML 165 R132.htm IDEA: XBRL DOCUMENT
v3.23.1

Intangible assets and goodwill - Movements in Identifiable Intangible Assets (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | $ 214,254 | $ 214,254
Additions | 1,504 | 649
Amortization for the year | (13,845) | (8,374)
Impairment losses recognized in profit or loss for the year | (34,857) | (478)
Other increases / decreases for foreign currency exchange rates | (159) | 2,256
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 | 16
Other increases (decreases) | 406 | (188)
Subtotal | (46,951) | (6,119)
Closing balance | 167,303 | 214,254
Gross carrying amount |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 273,484 |
Closing balance | 240,378 | 273,484
Accumulated depreciation and amortization |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (59,230) |
Closing balance | (73,075) | (59,230)
Indeifinite intangible assets | Goodwill |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 34,596 | 34,596
Additions | 0 |
Impairment losses recognized in profit or loss for the year | (33,629) |
Other increases / decreases for foreign currency exchange rates | 0 |
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 |
Other increases (decreases) | 0 | (7,370)
Subtotal | (33,629) | (7,370)
Closing balance | 967 | 34,596
Indeifinite intangible assets | Gross carrying amount | Goodwill |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 38,130 |
Closing balance | 4,501 | 38,130
Indeifinite intangible assets | Accumulated depreciation and amortization | Goodwill |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (3,534) |
Closing balance | (3,534) | (3,534)
IT programs | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 3,447 | 3,447
Additions | 349 | 296
Amortization for the year | (1,039) | (1,716)
Impairment losses recognized in profit or loss for the year | 0 |
Other increases / decreases for foreign currency exchange rates | (4) | (17)
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 |
Other increases (decreases) | 496 | 58
Subtotal | (198) | (1,379)
Closing balance | 3,249 | 3,447
IT programs | Gross carrying amount | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 35,616 |
Closing balance | 36,457 | 35,616
IT programs | Accumulated depreciation and amortization | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (32,169) |
Closing balance | (33,208) | (32,169)
Mining rights | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 149,532 | 149,532
Additions | 1,141 | 344
Amortization for the year | (8,482) | (2,863)
Impairment losses recognized in profit or loss for the year | (1,228) | (48)
Other increases / decreases for foreign currency exchange rates | 0 | 2,283
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 | 16
Other increases (decreases) | (90) | (246)
Subtotal | (8,659) | (514)
Closing balance | 140,873 | 149,532
Mining rights | Gross carrying amount | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 162,893 |
Closing balance | 162,716 | 162,893
Mining rights | Accumulated depreciation and amortization | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (13,361) |
Closing balance | (21,843) | (13,361)
Water rights and rights of way | Indeifinite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 4,909 | 4,909
Additions | 0 |
Impairment losses recognized in profit or loss for the year | 0 | (430)
Other increases / decreases for foreign currency exchange rates | 0 | (4)
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 |
Other increases (decreases) | 0 |
Subtotal | 0 | (434)
Closing balance | 4,909 | 4,909
Water rights and rights of way | Indeifinite intangible assets | Gross carrying amount |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 7,420 |
Closing balance | 7,420 | 7,420
Water rights and rights of way | Indeifinite intangible assets | Accumulated depreciation and amortization |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (2,511) |
Closing balance | (2,511) | (2,511)
Water rights | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 15,158 | 15,158
Additions | 0 |
Amortization for the year | (3,789) | (2,842)
Impairment losses recognized in profit or loss for the year | 0 |
Other increases / decreases for foreign currency exchange rates | 0 |
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 |
Other increases (decreases) | 0 |
Subtotal | (3,789) | (2,842)
Closing balance | 11,369 | 15,158
Water rights | Gross carrying amount | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 18,000 |
Closing balance | 18,000 | 18,000
Water rights | Accumulated depreciation and amortization | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (2,842) |
Closing balance | (6,631) | (2,842)
Customer-related intangible assets | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 0 |
Additions | 0 |
Impairment losses recognized in profit or loss for the year | 0 |
Other increases / decreases for foreign currency exchange rates | 0 |
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 |
Other increases (decreases) | 0 |
Subtotal | 0 |
Closing balance | 0 | 0
Customer-related intangible assets | Gross carrying amount | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 1,778 |
Closing balance | 1,778 | 1,778
Customer-related intangible assets | Accumulated depreciation and amortization | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (1,778) |
Closing balance | (1,778) | (1,778)
Intellectual property | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 6,481 | 6,481
Additions | 0 |
Amortization for the year | (476) | (889)
Impairment losses recognized in profit or loss for the year | 0 |
Other increases / decreases for foreign currency exchange rates | (155) |
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 |
Other increases (decreases) | 0 | 7,370
Subtotal | (631) | 6,481
Closing balance | 5,850 | 6,481
Intellectual property | Gross carrying amount | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 7,370 |
Closing balance | 7,215 | 7,370
Intellectual property | Accumulated depreciation and amortization | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (889) |
Closing balance | (1,365) | (889)
Other intangible assets | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 131 | 131
Additions | 14 | 9
Amortization for the year | (59) | (64)
Impairment losses recognized in profit or loss for the year | 0 |
Other increases / decreases for foreign currency exchange rates | 0 | (6)
Decrease for classification as held for sale | 0 |
Transferred from available for sale | 0 |
Other increases (decreases) | 0 |
Subtotal | (45) | (61)
Closing balance | 86 | 131
Other intangible assets | Gross carrying amount | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | 2,277 |
Closing balance | 2,291 | 2,277
Other intangible assets | Accumulated depreciation and amortization | Finite intangible assets |  |
Disclosure Of Intangible Assets And Goodwill [Line Items] |  |
Opening balance | (2,146) |
Closing balance | $ (2,205) | $ (2,146)

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ChangesInIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_iv&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | sqm_AmortisationOfIntangibleAssetsAndGoodwill
Namespace Prefix: | sqm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Increase through transfer from available for sale intangible assets and goodwill. + References No definition available. + Details
Name: | sqm_IncreaseThroughTransferFromAvailableForSaleIntangibleAssetsAndGoodwill
Namespace Prefix: | sqm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IntangibleAssetsWithIndefiniteUsefulLifeAxis=sqm_IndeifiniteIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | sqm_IntangibleAssetsWithFiniteUsefulLifeAxis=sqm_FiniteIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_MiningRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sqm_WaterRightsAndRightsOfWayMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sqm_WaterRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sqm_IntellectualPropertyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |