EN 
ES 
Dear Participants,
We would like to inform you that Sociedad Química y Minera de Chile S.A. (SQM) will pay an eventual dividend on December 30, for which we have made available, for those shareholders that wish to make use of it, a procedure to pay the Substitutive Tax for Final Taxes (this is, a global, supplementary or additional global tax for the accumulated profits in the Taxable Profits Funds ("ISFUT") considered in provisional article 25 of Law 21 210 and the instructions provided by the Internal Revenue Service (SII).
In accordance with provisional article 25 of Law 21 210 and the instructions of the Internal Revenue Service, the taxpayers subject to the first category tax determined based on full accounting records, that keep at the end of fiscal years 2020 or 2021 a balance of accumulated taxable profits generated until December 31, 2016, may choose to pay the ISFUT with a 30% rate, on the part of or the entire balance, with a deduction as credit of the corresponding first category tax.
The payment of the ISFUT, based on the above, allows to consider the payment of the supplementary or additional global tax as completed, as appropriate, and may be distributed by SQM, giving preference to other profits and without being subject to the general orders of allocations considered in the Tax Income Law.
Those shareholders who keep their shares in custody at a brokerage firm or a custodian bank must request that they send the ISFUT Payment Instruction Form to the Corporation.
Due to the above, these instructions must be completed according to the attached instructions and sent to the following email address:
Download the Instructions Form for the
ISFUT payment option - SQM
IInformation on the Substitutive Tax for Final Taxes
for the accumulated profits in the SQM
taxable profits fund ("ISFUT")
This Newsletter is for information purposes only, and any decisions
are the sole responsibility of the shareholders.
For more information, please contact
the Shareholders Service Department.
