Registry entry

Chile Annual Income Tax Return, Declaración de Renta (Formulario 22)

The Servicio de Impuestos Internos' (SII, Chile's tax authority) Formulario 22 (F-22), the annual return through which individuals and entities declare income taxes for the previous calendar ("comercial") year during the April Operación Renta filing period, per art. 65 of the Ley sobre Impuesto a la Renta (LIR). F-22 is SII's largest, most complex return — its own printed 'Recuadro Base Imponible' alone spans roughly 100 numbered códigos across 14 income-type rows, and the return as a whole covers business (Primera Categoría), capital-gains, and independent-professional (honorarios) income in addition to wage/pension income — and it is filed through SII's own authenticated 'Declaración de Renta en línea' portal rather than a signed paper submission; the specimen PDF this document is sourced from ('f22_at2026.pdf') is a static, non-interactive print template with zero AcroForm fields (confirmed via pdfjs-dist returning zero Widget annotations across all 15 pages), consistent with every prior GovSchema cycle's finding for this form (GOV-1638, GOV-1645, GOV-1659). This v1.0.0 deliberately scopes to the single most common individual case in the guide's own worked examples and eligibility rules: a salaried employee or pensioner (arts. 42 N°1, 45, 46 LIR) who must reliquidate the Impuesto Único de Segunda Categoría (IUSC) because they received wages from more than one employer during the year, or who voluntarily reliquidates to claim one or more of the specific credits/rebates SII's own 'Guía Práctica de Declaración de Renta 2026' devotes worked examples to (the education-expense credit, the mortgage-interest rebate, and voluntary pension savings, per the guide's own table of contents) — the exact fact pattern SII's own guide states is 'obligación tributaria cumplida mensualmente' for a single-employer wage earner who may nonetheless file voluntarily for these benefits. Models the taxpayer's own identification data (Recuadro N°0, Información Personal), Línea 13's wage/pension income declaration (códigos 1098/1030/161), Línea 46's IUSC-withheld credit (código 162, the credit that makes reliquidación worthwhile), and four of the return's most common single-line rebajas/créditos available to a wage earner (Línea 16 donations, Línea 21 mortgage interest/DFL-2 dividends, Línea 23 voluntary pension savings (APV), and Línea 41 education-expense credit). Deliberately does NOT model: business/capital income (Primera Categoría rentas de negocios, Recuadros 4 through 12, and the whole Global Complementario 14-row income table's remaining 13 rows besides Línea 13); the independent-professional/honorarios income table (Recuadro N° 1, arts. 42 N°2 and 48 LIR); any capital-gains schedule (enajenación de bienes raíces, acciones, cuotas de fondos, criptomonedas — Recuadro N° 2 and the guide's own dedicated sections for each); the special-regime/free-zone franchise checkboxes (Recuadro N° 0's own 'SELECCIONE LAS FRANQUICIAS TRIBUTARIAS' block, e.g. Zona Franca, Fomento Forestal, Navarino/Tocopilla); and, as the single largest scope decision in this document, the entire computed-arithmetic chain from the IUSC/IGC taxable-base subtotal (código 170) through the progressive-rate tax-table lookup, all further créditos, PPM/retenciones netting, and the final remanente/devolución (refund) and its nominated bank-account block — every one of those figures is either a direct sum across the return's full 14-row income table (12 of whose rows this v1.0.0 does not model) or a further calculation chained from that sum, the same class of exclusion `pl/mf/zeznanie-pit-37` (GOV-1691) applied to PIT-37's own §F-K computed chain. Rather than fabricate a resulting tax-due or refund figure backed by an incomplete input set, this document omits the whole downstream chain and discloses the omission here and in VERIFICATION.md. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Chile or the Servicio de Impuestos Internos.

Registry entry

cl/sii/formulario-22

Jurisdiction
Chile · national
Version
1.0.0
Verification
draft
Authority
Servicio de Impuestos Internos

Authoritative source Formulario 22 (F-22), 'Declaración de Renta', Año Tributario 2026 (specimen PDF https://www.sii.cl/ayudas/formularios/f22_at2026.pdf), read together with SII's own per-línea 'Instrucción' documents from the interactive 'Navegar por Formulario de Renta (F22)' tool (https://www.sii.cl/servicios_online/renta/2026/rentaform.html) — specifically the Línea 13, 16, 21, 23, 41, and 46 instruction PDFs (e.g. https://www.sii.cl/servicios_online/renta/2026/archivos/l13_instruccion.pdf) — and SII's own 'Guía Práctica de Declaración de Renta 2026' (https://www.sii.cl/servicios_online/renta/guia_practica_renta_2026.pdf)

Machine access

Schema document
registry/cl/sii/formulario-22/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/cl/sii/formulario-22/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

15 fields across 3 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Recuadro N°0 — Información Personal

  • rut string required

    The taxpayer's own Rol Único Tributario (RUT), Chile's national tax/ID number.

    patternclassification: sensitive-pii
  • nombre string required

    The taxpayer's full name.

    classification: pii
  • domicilio string required

    The taxpayer's registered address. Unlike SII's own Formulario 4415-PN and Formulario 1816 (both fully broken into calle/número/comuna/ciudad sub-fields), F-22's own Recuadro N°0 prints a single 'Domicilio' label with no further sub-field breakdown in this specimen, so it is modelled here as one string.

    classification: pii
  • correoElectronico string optional

    The taxpayer's contact email address.

    patternclassification: pii
  • telefono string optional

    The taxpayer's contact telephone number (label printed on the source form without its accent, 'Telefóno').

    classification: pii
  • actividadProfesionGiro string optional

    The taxpayer's own occupation, profession, or business activity, as printed in Recuadro N°0's Información Personal block. Optional: a pure salaried employee's occupation is not itself a códigos-bearing tax input, only descriptive identification data.

Línea 13 — Sueldos, Pensiones y Otras Rentas Similares

  • sueldosPensionesFuenteNacional number required

    Gross wages, pensions, and similar domestic-source income under art. 42 N°1, 45, and 46 LIR (código 1098). Per the line's own instructions (§13.1), this line is used by dependent workers, pensioners, and similar filers when they must reliquidate the IUSC (e.g. more than one employer/payer during the year), when they voluntarily elect to reliquidate, or when claiming certain credits (Líneas 18, 21, 22, 23, 41, 42, or 51) — the fact pattern this v1.0.0 is scoped to. Reajuste (monthly CPI-style restatement) is not modelled; the value is captured as declared.

    classification: financial
  • sueldosRentasFuenteExtranjera number optional

    The same category of wage/pension income (art. 42 N°1 LIR) but of foreign source (código 1030), per Línea 13 §13.3. Optional: out of scope for the common domestic-only wage-earner case this document is centrally scoped to, but preserved as a faithful optional field since the line's own printed layout carries it as a same-line alternative to `sueldosPensionesFuenteNacional`.

    classification: financial
  • totalRentasLinea13 number required

    The combined total for Línea 13 (código 161): the value of `sueldosPensionesFuenteNacional` alone, `sueldosRentasFuenteExtranjera` alone, or the sum of both when the filer has income of both sources, per §13.3's own instruction ('se debe registrar el valor anotado en el código 1098 o en el código 1030, o la suma de los valores anotados en ambos códigos'). This schema does not itself enforce that summation; it captures the value as declared, the same convention `pl/mf/zeznanie-pit-37` uses for its own `employmentTaxableIncome`.

    classification: financial

Rebajas y Créditos del Contribuyente Asalariado (Líneas 16, 21, 23, 41, 46)

  • donacionesLey16282 number optional

    Donations made to the State or authorized donee institutions for national-catastrophe economic recovery under art. 7° of Ley N° 16.282 and art. 3° of D.L. N° 45 of 1973 (código 907), rebated from the IGC/IUSC taxable base. Available to filers declaring effective income in, among other lines, Línea 13, per §16.1.

    classification: financial
  • interesesCreditoHipotecario number optional

    Interest actually paid during the year on one or more mortgage-secured loans used to acquire or build housing, or to refinance such a loan, under art. 55 bis LIR (código 750). Available to natural persons subject to IUSC (art. 43 N°1 LIR) or IGC (art. 52 LIR), per §21.1.

    classification: financial
  • dividendosHipotecariosDFL2 number optional

    Mortgage dividends paid on new housing covered by D.F.L. N° 2 of 1959, per Ley N° 19.622 (código 751) — a second, adjacent rebaja on the same Línea 21 as `interesesCreditoHipotecario`.

    classification: financial
  • ahorroPrevisionalVoluntario number optional

    Voluntary pension savings (APV, cotizaciones voluntarias, or collective APV) a dependent worker (art. 42 N°1 LIR) elects to deduct from the annual IUSC/IGC taxable base on reliquidación, up to the statutory annual cap of 600 UF (código 765), per §23.1/§23.2. The UF-denominated annual cap itself is not enforced by this schema's validation (UF is a daily-indexed unit; enforcing the cap would require a live UF-value lookup out of scope for this document).

    classification: financial
  • creditoGastosEducacion number optional

    Education-expense credit for a taxpayer's children, under art. 55 ter LIR (código 895), available to IUSC filers (art. 43 N°1 LIR) and IGC filers (art. 52 LIR) alike, per §41.1. The line's own eligibility rules (income ceilings, per-child amount, and the parents' 50/50 or elected-beneficiary split when both parents qualify) are not independently re-derived by this schema; the amount is captured as declared.

    classification: financial
  • creditoIuscRetenido number required

    The IUSC (Impuesto Único de Segunda Categoría) withheld month-by-month on the Línea 13 wages/pensions by the taxpayer's employer(s)/payer(s) during the year, plus any IUSC paid directly by the taxpayer (código 162) — the credit imputed against the IGC/IUSC obligation determined on reliquidación, per Línea 46's own instruction (used only by 'contribuyentes que declaran rentas en la línea 13'). Substantiated by Certificados Modelos N° 6, 29, 41, or 47 — see `documents[]`.

    classification: financial

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-08

This is a GovSchema Standard Research cycle (GOV-1744), closing Chile's Taxes vertical (3/6). Four prior cycles — GOV-1624 (opened Chile via Business Formation), GOV-1638 (closed DMV), GOV-1645 (opened Spain, re-screening Chile along the way), and GOV-1659 (closed Spain's Business Formation, re-screening Chile again) — had each independently screened SII's Formulario 22 (F-22) and deferred it every time: a genuine, current, unauthenticated PDF, but SII's largest, most complex return, with no AcroForm field layer at all. This cycle was assigned specifically to attempt F-22 rather than defer it a fifth time, using pl/mf/zeznanie-pit-37 (GOV-1691, Poland's PIT-37) as the precedent for how to scope an unbounded national income-tax return down to a single common taxpayer case.

Why this candidate

Chile stood at 2/6 verticals (Business Formation, DMV) going into this cycle, the registry's weakest jurisdiction. Formulario 22 was the assigned candidate; per the brief, this cycle also lightly re-screened Chile's remaining gaps (Passport, National ID, Visa) rather than assuming the prior cycles' findings still held.

Re-screen: Chile Passport / National ID (Registro Civil)

registrocivil.cl was re-fetched directly this cycle. The root domain now returns an explicit WAF rejection page on a direct, unauthenticated request:

`` HTTP/1.1 200 OK ... <html><head><title>Request Rejected</title></head><body>The requested URL was rejected. Please consult with your administrator... ``

This is a harder-gated finding than prior cycles reported (a ClaveÚnica login redirect), but the substantive conclusion is unchanged from GOV-1624, GOV-1645, and GOV-1666's own re-screens: no unauthenticated, field-by-field form is reachable. Not a stronger candidate than F-22. Not pivoted to.

Re-screen: Chile Visa

Both evisa.minrel.gob.cl and tramites.minrel.gob.cl fail to resolve via DNS from this environment (curl: (6) Could not resolve host). Consistent with every prior cycle's finding that Chile's Visa channel has never successfully been reached. Not a stronger candidate than F-22. Not pivoted to.

Both re-screens confirm the brief's assumption: Formulario 22 remains the strongest — indeed the only reachable, unauthenticated, field-by-field-source — open Chile candidate this cycle.

Sources examined

Source 1 (primary source, the form specimen)
  • Authority: Servicio de Impuestos Internos (SII).
  • Document: Formulario 22 (F-22), "Declaración de Renta," Año Tributario 2026 (the current tax year at review time — Chile's Operación Renta filing period runs through April of the year following the "año comercial" the return covers).
  • URL (specimen PDF): https://www.sii.cl/ayudas/formularios/f22_at2026.pdf — direct curl, HTTP 200, no login/CAPTCHA/WAF, Content-Type: application/pdf, 1,374,257 bytes, 15 pages.
  • Retrieved / reviewed: 2026-07-08.
  • Extraction method: downloaded directly, parsed with pdfjs-dist (legacy/build/pdf.mjs). page.getAnnotations() returned zero Widget annotations across all 15 pages — confirming, independently, the same finding every one of the four prior cycles reported: F-22's own specimen PDF is a static print/reference template, not a fillable AcroForm. Page text was then extracted via page.getTextContent(), which surfaces every printed recuadro/línea/código label, though in a jumbled reading order across the form's dense grid layout (SII's own numbered códigos, not reading-order text flow, are the authoritative cross-reference for this document's sourceRefs).
  • What it confirms: the exact printed labels for Recuadro N°0's Información Personal block (RUT, Domicilio, Correo electrónico, Telefóno — printed without its accent on the source form, reproduced verbatim in this document's own field label — Nombre, Actividad, profesión o giro del negocio), and the presence/absence of every código this document cites, cross-checked against the interactive tool below.
Source 2 (the interactive per-línea instruction tool — the field-by-field source)

Every prior cycle's screening record (see cl/sii/aviso-venta-vehiculo's own VERIFICATION.md) treated F-22 as effectively unsourceable beyond the bare specimen PDF and the topical "Guía Práctica" (a concept/case-study document, not a bounded per-línea walkthrough). This cycle found a third source SII itself publishes and none of the four prior cycles had used:

  • Landing page: https://www.sii.cl/servicios_online/renta/guia_trib_suplemento_2026.html (HTTP 200, direct fetch, no gate) links to "Navegar por Formulario de Renta (F22)", an interactive client-rendered page at https://www.sii.cl/servicios_online/renta/2026/rentaform.html.
  • That page's own rentaform.js loads each recuadro's content from a static HTML fragment at ./secciones/<recuadro_id>.html (e.g. recuadro_base_imponible.html, recuadro_creditos.html, recuadro_rebajas_renta.html) — each one a plain HTML table reproducing every línea's number, label, and códigos, with a data-* attribute naming each línea's id (e.g. l13, l46) for a further per-línea "Instrucción" PDF at ./archivos/<línea_id>_instruccion.pdf.
  • All of the following were fetched directly (HTTP 200, no gate) and extracted with pdfjs-dist the same way as the specimen PDF, confirming zero Widget annotations on each (these are reference/instructional PDFs, not fillable forms, consistent with F-22 itself):
    • secciones/recuadro_base_imponible.html — confirms Línea 13's own two-code-plus-total structure (códigos 1098/1030/161).
    • archivos/l13_instruccion.pdf (2 pages, 10,319 chars extracted) — Línea 13's full legal instruction, cited for sueldosPensionesFuenteNacional, sueldosRentasFuenteExtranjera, and totalRentasLinea13.
    • secciones/recuadro_creditos.html and archivos/l46_instruccion.pdf (1 page) — Línea 46, cited for creditoIuscRetenido.
    • secciones/recuadro_rebajas_renta.html and archivos/l16_instruccion.pdf, l21_instruccion.pdf, l23_instruccion.pdf — Líneas 16, 21, and 23, cited for donacionesLey16282, interesesCreditoHipotecario, dividendosHipotecariosDFL2, and ahorroPrevisionalVoluntario.
    • archivos/l41_instruccion.pdf — Línea 41, cited for creditoGastosEducacion.
    • archivos/l15_instruccion.pdf (Línea 15, Impuesto Territorial) was also fetched and read, then excluded from this document's scope — see judgment call 4 below.
  • Retrieved / reviewed: 2026-07-08.
Source 3 (corroboration — eligibility/scope framing, not field-level detail)
  • "Guía Práctica de Declaración de Renta 2026" — https://www.sii.cl/servicios_online/renta/guia_practica_renta_2026.pdf, fetched directly (HTTP 200, 4,762,216 bytes, 65 pages), extracted with pdfjs-dist (zero Widget annotations, confirmed). Used only for its own "¿Quiénes deben presentar la Declaración de Renta?" section (p.13), which states directly the fact pattern this document is scoped to: workers with more than one employer during the year "deberán reliquidar el Impuesto Único de Segunda Categoría," and single-employer wage earners with "obligación tributaria cumplida mensualmente" "pueden declarar voluntariamente para acceder a beneficios como el Crédito por Gastos en Educación o la Rebaja de Intereses por Créditos con Garantía Hipotecaria" — independently confirming this document's scoping choice from SII's own prose, not just this cycle's own inference. Not used for any individual field's sourceRef (Source 2's per-línea instruction PDFs are always cited instead, being the more specific, authoritative source for each field).

Field inventory (Phase 2)

All 14 fields[] entries and the 1 documents[] entry, and their exact F-22 AT2026 recuadro/línea/código reference, are listed inline in schema.json's own sourceRef per field. Summary by section:

| Section | Fields | Modelled scope | |---|---|---| | Recuadro N°0, Información Personal | rut, nombre, domicilio, correoElectronico, telefono, actividadProfesionGiro | Full identification block; the same recuadro's "SELECCIONE LAS FRANQUICIAS TRIBUTARIAS" special-regime checkboxes (Zona Franca, Fomento Forestal, Navarino/Tocopilla, etc.) are out of scope — not relevant to a salaried employee | | Línea 13 (Sueldos, Pensiones) | sueldosPensionesFuenteNacional (1098), sueldosRentasFuenteExtranjera (1030), totalRentasLinea13 (161) | Full | | Línea 16 (Donaciones) | donacionesLey16282 (907) | Full | | Línea 21 (Intereses/dividendos hipotecarios) | interesesCreditoHipotecario (750), dividendosHipotecariosDFL2 (751) | Full | | Línea 23 (Ahorro previsional) | ahorroPrevisionalVoluntario (765) | Full; UF-denominated annual cap not enforced (see judgment call 3) | | Línea 41 (Crédito gastos educación) | creditoGastosEducacion (895) | Full; per-child/50-50-split eligibility rules not re-derived (see judgment call 5) | | Línea 46 (Crédito IUSC) | creditoIuscRetenido (162) | Full | | Recuadros 1-12, 14-24, and the whole computed-arithmetic chain (base imponible subtotal through IGC tax table, further créditos, PPM/retenciones netting, remanente/devolución and its bank-account block) | — | Entirely out of scope — see judgment call 1 |

Total: 14 fields plus 1 documents[] entry (a required supporting-evidence pointer to the employer/payer withholding certificates). No crossFieldValidation rules or exclusivityGroups are modelled (unlike cl/sii/inicio-actividades-personas-naturales, this document's fields have no either/or checkbox pairs).

Access notes and judgment calls

  1. The entire computed-arithmetic chain is out of scope for v1.0.0, and this is the single largest scope decision in this document — the same class of exclusion pl/mf/zeznanie-pit-37 (GOV-1691) applied to PIT-37's own §F-K chain. F-22's own "Recuadro Base Imponible" table has 14 income-type rows (this document models only row 13); the base-imponible subtotal (código 170), the progressive IGC/IUSC tax-table lookup, every further crédito (Recuadro Créditos has 21 more lines besides Línea 46), the PPM/retenciones netting, and the final remanente/devolución (refund) figure and its nominated bank-account block are each either a direct sum across all 14 income rows or a further calculation chained from that sum. Modelling those figures correctly would require modelling the other 13 income rows (business/capital/honorarios income, capital gains, rental income, etc.) — a materially larger scope. This document omits the whole downstream chain rather than fabricate a tax-due or refund figure backed by an incomplete input set.
  2. Business income (Primera Categoría), the honorarios/independent-professional table (Recuadro N° 1), and every capital-gains schedule (Recuadro N° 2, enajenación de bienes raíces/acciones/criptomonedas) are out of scope. These are the return's largest, most complex sections by far (per every prior cycle's own finding) and are the reason F-22 was deferred four times; this v1.0.0 deliberately does not attempt them.
  3. ahorroPrevisionalVoluntario's statutory annual cap (600 UF) is not enforced by this schema's validation. UF (Unidad de Fomento) is a daily-indexed inflation-adjustment unit whose peso value changes every day; enforcing a UF-denominated cap in a static schema would require a live UF-value lookup this document does not attempt. The field's own description discloses the cap without enforcing it, the same convention pl/mf/zeznanie-pit-37 used for its own OPP-donation cap (judgment call 2 there).
  4. Línea 15 (Impuesto Territorial pagado, código 166) was read but excluded. Its own instruction (§15.2) scopes eligibility to titulares/ socios/accionistas of entities exploiting bienes raíces agrícolas under the renta-presunta regime — a business-ownership fact pattern outside this document's salaried-employee scope, unlike Líneas 16/21/23/41/46, whose own instructions name ordinary IUSC-affected wage earners as eligible filers.
  5. Línea 41's own per-child/50-50-parental-split eligibility mechanics are not re-derived. The línea's own instruction (§41.1) sets out a multi-branch rule for which parent may claim the credit when both qualify; creditoGastosEducacion captures the resulting declared amount only, the same simplification this registry's convention already applies to conditional/computed sub-rules elsewhere (e.g. pl/mf/zeznanie-pit-37's own publicBenefitOrgDonationAmount, judgment call 2 there).
  6. No signature/attestation documents[] entry is modelled. Unlike pl/mf/zeznanie-pit-37 (a signed paper form whose own printed closing declaration is quoted verbatim in its documents[].signatureDeclaration) or cl/sii/inicio-actividades-personas-naturales/cl/sii/aviso-venta-vehiculo (both printed, in-person-submitted forms), F-22 is filed through SII's own authenticated "Declaración de Renta en línea" web portal, and this cycle's specimen PDF carries no printed signature or sworn-declaration block to cite verbatim. Rather than fabricate attestation text this document did not find in a primary source, no such documents[] entry is included.
  7. domicilio is modelled as a single string, not broken into calle/número/comuna/ciudad sub-fields the way cl/sii/inicio-actividades-personas-naturales and cl/sii/aviso-venta-vehiculo both do for their own domicilio blocks. F-22's own Recuadro N°0 prints a single "Domicilio" label with no further sub-field breakdown in this specimen (consistent with the field being pre-populated from SII's own taxpayer registry when filed online, rather than hand-entered on a printed form the way the other two CL schemas' forms are).
  8. telefono is labelled exactly as printed on the source form, Telefóno (with the accent misplaced over the "o" rather than the correct "é" of "Teléfono") — reproduced verbatim per this registry's convention of not silently correcting a source form's own typography.

Test run (Phase 3)

No live submission was attempted: F-22 is filed exclusively through SII's own authenticated "Declaración de Renta en línea" portal (Clave Tributaria/ ClaveÚnica session), and submitting fabricated taxpayer data against Chile's live tax administration is not a safe or reversible action.

Instead, one fully hand-constructed mock record was built from this document's own field inventory (a Santiago-resident salaried employee reliquidating IUSC after receiving mortgage-interest and voluntary-pension-savings benefits, no foreign-source income, no donations or education credit this year) and validated with a purpose-written script that compiles schema.json's own fields[] (type/validation/required) into a JSON Schema draft 2020-12 document and checks it with ajv, the same technique pl/mf/zeznanie-pit-37's own Phase 3 used:

``` $ node validate_instance.mjs registry/cl/sii/formulario-22/1.0.0/schema.json mock_f22.json Static (required/type/pattern/enum) validation: PASS requiredWhen conditional validation: PASS

OVERALL: PASS ```

Negative controls, run against the same script to confirm it actually catches violations rather than passing vacuously:

``` $ # rut shortened to "123" — violates the RUT pattern Static (required/type/pattern/enum) validation: FAIL - /rut must match pattern "^[0-9]{7,8}-[0-9Kk]$"

$ # nombre removed — violates required: true Static (required/type/pattern/enum) validation: FAIL - (root) must have required property 'nombre'

$ # correoElectronico set to "not-an-email" — violates the email pattern Static (required/type/pattern/enum) validation: FAIL - /correoElectronico must match pattern "^([\w-]+(?:\.[\w-]+)*)@..." ```

This document uses no requiredWhen conditions (all conditional-eligibility rules the source describes — e.g. Línea 41's parental split — are disclosed as judgment calls rather than encoded as gating conditions), so the requiredWhen evaluator in the shared script trivially passes on every run; included for parity with the established script, not because this document exercises it.

Both meta-schema validators were run against the finished document and pass clean:

``` $ node tools/validate.mjs registry/cl/sii/formulario-22/1.0.0/schema.json ok registry/cl/sii/formulario-22/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/cl/sii/formulario-22/1.0.0/schema.json ok registry/cl/sii/formulario-22/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Servicio de Impuestos Internos or any government. The authoritative source is always the live government form and its official instructions.