XML 143 R127.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Intangible assets and goodwill - Movements in Identifiable Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Changes in goodwill [abstract]
Goodwill, beginning balance	$ 967	$ 34,596
Goodwill, ending balance	958	967
Carrying amount
Changes in goodwill [abstract]
Goodwill, beginning balance	967	34,596
Additional recognition	0	0
Impairment losses recognized in income for the year	(9)	(33,629)
Total increase (decrease)	(9)	(33,629)
Goodwill, ending balance	958	967
Carrying amount | SQM Iberian S.A.
Changes in goodwill [abstract]
Goodwill, beginning balance	148	148
Additional recognition	0	0
Impairment losses recognized in income for the year	0	0
Total increase (decrease)	0	0
Goodwill, ending balance	148	148
Carrying amount | SQM Investment Corporation N.V.
Changes in goodwill [abstract]
Goodwill, beginning balance	86
Additional recognition	0
Impairment losses recognized in income for the year	0
Total increase (decrease)	0
Goodwill, ending balance	86	86
Carrying amount | Soquimich European holding B.V.
Changes in goodwill [abstract]
Goodwill, beginning balance	9	11,383
Additional recognition	0	0
Impairment losses recognized in income for the year	(9)	(11,374)
Total increase (decrease)	(9)	(11,374)
Goodwill, ending balance	0	9
Carrying amount | SQM Potasio S.A.
Changes in goodwill [abstract]
Goodwill, beginning balance	724
Additional recognition	0
Impairment losses recognized in income for the year	0
Total increase (decrease)	0
Goodwill, ending balance	724	724
Carrying amount | SQM S.A.
Changes in goodwill [abstract]
Goodwill, beginning balance	0	22,255
Additional recognition		0
Impairment losses recognized in income for the year		(22,255)
Total increase (decrease)		(22,255)
Goodwill, ending balance		0
Carrying amount | SQM Investment Corporation
Changes in goodwill [abstract]
Goodwill, beginning balance	86	86
Additional recognition		0
Impairment losses recognized in income for the year		0
Total increase (decrease)		0
Goodwill, ending balance		86
Carrying amount | SQM Potasio S.A.
Changes in goodwill [abstract]
Goodwill, beginning balance	$ 724	724
Additional recognition		0
Impairment losses recognized in income for the year		0
Total increase (decrease)		0
Goodwill, ending balance		$ 724

X

- Definition

The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
-Paragraph B67
-Subparagraph d
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d_ii&doctype=Appendix&subtype=B
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_AdditionalRecognitionGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The increase (decrease) in goodwill. [Refer: Goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
-Paragraph B67
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_ChangesInGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ChangesInGoodwillAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2023-01-01
-Paragraph 134
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134_a&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2023-01-01
-Paragraph 135
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_135_a&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
-Paragraph B67
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B
-URIDate 2023-03-23

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_Goodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
-Paragraph B67
-Subparagraph d
-Clause v
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d_v&doctype=Appendix&subtype=B
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_ImpairmentLossRecognisedInProfitOrLossGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
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_SignificantInvestmentsInSubsidiariesAxis=sqm_SqmIberianSaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sqm_SqmInvestmentCorporationNvMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sqm_SoquimichEuropeanHoldingBvMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sqm_SqmPotasioSaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sqm_SQMS.A.Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sqm_SQMInvestmentCorporationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=sqm_SqmPotasioS.a.Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: