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Intangible assets and goodwill | 12 Months Ended
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Dec. 31, 2023
Intangible assets and goodwill [abstract] |
Intangible assets and goodwill | Intangible assets and goodwill 14.1 Reconciliation of changes in intangible assets and goodwill
As of December 31, 2023
Intangible assets and goodwill |  | Useful life |  | Net Value
|  |  |  | ThUS$
IT programs |  | Finite |  | 3,190 |
Mining rights |  | Finite |  | 134,924 |
Water rights and rights of way |  | Indefinite |  | 4,909 |
Water rights |  | Finite |  | 7,580 |
Intellectual property |  | Finite |  | 5,201 |
Other intangible assets |  | Finite |  | 70 |
Intangible assets other than goodwill |  |  |  | 155,874 |
Goodwill |  | Indefinite |  | 958 |
Total Intangible Asset |  |  |  | 156,832 |
As of December 31, 2022
Intangible assets and goodwill |  | Useful life |  | Net Value
|  |  |  | ThUS$
IT programs |  | Finite |  | 3,249 |
Mining rights |  | Finite |  | 140,873 |
Water rights and rights of way |  | Indefinite |  | 4,909 |
Water rights |  | Finite |  | 11,369 |
Intellectual property |  | Finite |  | 5,850 |
Other intangible assets |  | Finite |  | 86 |
Intangible assets other than goodwill |  |  |  | 166,336 |
Goodwill |  | Indefinite |  | 967 |
Total Intangible Asset |  |  |  | 167,303 |
a) Movements in identifiable intangible assets as of December 31, 2023:
Movements in identifiable intangible assets |  | IT programs |  | Mining rights, Finite |  | Water rights, and rights of way, Indefinite |  | Water rights Finite |  | Intellectual property |  | Other intangible assets |  | Goodwill |  | Total
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
At January 1, 2023 |  | 3,249 |  |  | 140,873 |  |  | 4,909 |  |  | 11,369 |  |  | 5,850 |  |  | 86 |  |  | 967 |  |  | 167,303 |
Additions |  | 197 |  |  | 196 |  |  | — |  |  | — |  |  | — |  |  | 15 |  |  | — |  |  | 408 |
Amortization for the year |  | (1,451) |  |  | (4,684) |  |  | — |  |  | (3,789) |  |  | (649) |  |  | (28) |  |  | — |  |  | (10,601) |
Impairment losses recognized in income for the year (1) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (9) |  |  | (9) |
Other increases / decreases for foreign currency exchange rates |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (3) |  |  | — |  |  | 3 |
Other increases (decreases) |  | 1,189 |  |  | (1,461) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (272) |
Subtotal |  | (59) |  |  | (5,949) |  |  | — |  |  | (3,789) |  |  | (649) |  |  | (16) |  |  | (9) |  |  | (10,471) |
As of December 31, 2023 |  | 3,190 |  |  | 134,924 |  |  | 4,909 |  |  | 7,580 |  |  | 5,201 |  |  | 70 |  |  | 958 |  |  | 156,832 |
Historical cost |  | 37,849 |  |  | 161,451 |  |  | 7,420 |  |  | 18,000 |  |  | 7,215 |  |  | 2,303 |  |  | 4,492 |  |  | 238,730 |
Accumulated amortization |  | (34,659) |  |  | (26,527) |  |  | (2,511) |  |  | (10,420) |  |  | (2,014) |  |  | (2,233) |  |  | (3,534) |  |  | (81,898) |
At January 1, 2022 |  | 3,447 |  |  | 149,532 |  |  | 4,909 |  |  | 15,158 |  |  | 6,481 |  |  | 131 |  |  | 34,596 |  |  | 214,254 |
Additions |  | 349 |  |  | 1,141 |  |  | — |  |  | — |  |  | — |  |  | 14 |  |  | — |  |  | 1,504 |
Amortization for the year |  | (1,039) |  |  | (8,482) |  |  | — |  |  | (3,789) |  |  | (476) |  |  | (59) |  |  | — |  |  | (13,845) |
Impairment losses recognized in income for the year (2) |  | — |  |  | (1,228) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (33,629) |  |  | (34,857) |
Other increases / decreases for foreign currency exchange rates |  | (4) |  |  | — |  |  | — |  |  | — |  |  | (155) |  |  | — |  |  | — |  |  | (159) |
Other increases (decreases) |  | 496 |  |  | (90) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 406 |
Subtotal |  | (198) |  |  | (8,659) |  |  | — |  |  | (3,789) |  |  | (631) |  |  | (45) |  |  | (33,629) |  |  | (46,951) |
As of December 31, 2022 |  | 3,249 |  |  | 140,873 |  |  | 4,909 |  |  | 11,369 |  |  | 5,850 |  |  | 86 |  |  | 967 |  |  | 167,303 |
Historical cost |  | 36,457 |  |  | 162,716 |  |  | 7,420 |  |  | 18,000 |  |  | 7,215 |  |  | 2,291 |  |  | 4,501 |  |  | 238,600 |
Accumulated amortization |  | (33,208) |  |  | (21,843) |  |  | (2,511) |  |  | (6,631) |  |  | (1,365) |  |  | (2,205) |  |  | (3,534) |  |  | (71,297) |
(1)See Note 21.5 (2)A definition made in the fourth quarter of 2022 led to the identification of assets that are not in the company’s long-term business plan. Therefore, the Company recognized impairment for the value of certain intangible assets and associated goodwill in an amount of ThUS$34,149, which are related to the Iodine and Derivatives Cash Generating Unit. (b) Movements in identifiable goodwill as of December 31, 2023 and 2022:
Accumulated impairment Movements in identifiable goodwill |  | Goodwill at the beginning of period January 1, 2022 |  | Additional recognition |  | Impairment losses recognized in income for the year (-) |  | Total increase (decrease) |  | Total
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
SQM Iberian S.A. |  | 148 |  |  | — |  |  | — |  |  | — |  |  | 148 |
SQM Investment Corporation |  | 86 |  |  | — |  |  | — |  |  | — |  |  | 86 |
Soquimich European Holding B.V. (*) |  | 9 |  |  | — |  |  | (9) |  |  | (9) |  |  | — |
SQM Potasio S.A. |  | 724 |  |  | — |  |  | — |  |  | — |  |  | 724 |
Ending balance |  | 967 |  |  | — |  |  | (9) |  |  | (9) |  |  | 958 |
Accumulated impairment Movements in identifiable goodwill |  | Goodwill at the beginning of period January 1, 2021 |  | Additional recognition |  | Impairment losses recognized in income for the year (-) |  | Total increase (decrease) |  | Total
|  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$ |  | ThUS$
SQM S.A. (*) |  | 22,255 |  |  | — |  |  | (22,255) |  |  | (22,255) |  |  | — |
SQM Iberian S.A. |  | 148 |  |  | — |  |  | — |  |  | — |  |  | 148 |
SQM Investment Corporation |  | 86 |  |  | — |  |  | — |  |  | — |  |  | 86 |
Soquimich European Holding B.V. (*) |  | 11,383 |  |  | — |  |  | (11,374) |  |  | (11,374) |  |  | 9 |
SQM Potasio S.A. |  | 724 |  |  | — |  |  | — |  |  | — |  |  | 724 |
Ending balance |  | 34,596 |  |  | — |  |  | (33,629) |  |  | (33,629) |  |  | 967 |
(*)Based on an impairment analysis conducted by management, this goodwill was adjusted for based on the assessment that its partial or total book value is not recoverable.

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- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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