{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "cl/sii/formulario-22",
  "version": "1.0.0",
  "title": "Chile Annual Income Tax Return, Declaración de Renta (Formulario 22)",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "CL",
    "level": "national"
  },
  "authority": {
    "name": "Servicio de Impuestos Internos",
    "abbreviation": "SII",
    "url": "https://www.sii.cl"
  },
  "process": {
    "type": "filing",
    "language": "es-CL"
  },
  "source": {
    "url": "https://www.sii.cl/servicios_online/renta/guia_trib_suplemento_2026.html",
    "retrievedAt": "2026-07-08",
    "documentRef": "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)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-08",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-08",
    "notes": "GovSchema Standard Research cycle (GOV-1744), closing Chile's Taxes vertical (3/6) after four prior cycles (GOV-1624, GOV-1638, GOV-1645, GOV-1659) had each screened F-22 and deferred it as SII's largest, most complex return with no AcroForm layer. This cycle fetched the current specimen PDF directly from sii.cl (HTTP 200, no gate) and confirmed zero Widget annotations via pdfjs-dist across all 15 pages, matching every prior cycle's finding. The prior cycles had only the specimen PDF and the topical 'Guía Práctica' as candidate sources, both of which lack a bounded, línea-numbered walkthrough suitable for field-by-field sourcing; this cycle located a third, previously-unused source: SII's own interactive 'Navegar por Formulario de Renta (F22)' tool, a client-rendered page whose per-recuadro/línea content is itself served as discrete static HTML fragments and per-línea 'Instrucción' PDFs (fetched directly, e.g. archivos/l13_instruccion.pdf, l46_instruccion.pdf), giving genuine SII-authored, línea/código-numbered legal instructions for the specific lines this document models. Scoped v1.0.0 to the salaried-employee/pensioner reliquidación-de-IUSC case (Línea 13 wage income, Línea 46 IUSC-withheld credit) plus four representative rebaja/crédito lines the guide's own table of contents devotes worked examples to (education-expense credit, mortgage-interest rebate, voluntary pension savings, and Ley 16.282 donations) — deliberately excluding business/capital/honorarios income and the entire computed tax-arithmetic chain, the same class of exclusion `pl/mf/zeznanie-pit-37` (GOV-1691) applied. Also re-screened Chile's Passport and National ID gaps this cycle (both via registrocivil.cl, whose root domain now returns an explicit WAF rejection page, 'Request Rejected... Your support ID is', on direct fetch — a harder-gated finding than the ClaveÚnica-login redirect prior cycles reported, but the same substantive conclusion: no unauthenticated field-by-field form) and Chile's Visa gap (evisa.minrel.gob.cl and tramites.minrel.gob.cl both fail to resolve via DNS from this environment) — all three re-confirmed weaker than F-22, consistent with every prior cycle's finding; no pivot. See VERIFICATION.md for the full field inventory, sourcing, and every disclosed judgment call."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-08"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "rut",
      "label": "RUT",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The taxpayer's own Rol Único Tributario (RUT), Chile's national tax/ID number.",
      "sourceRef": "F22 AT2026 p.1, Recuadro N°0 'Información Base' — 'Información Personal', 'RUT'",
      "validation": { "pattern": "^[0-9]{7,8}-[0-9Kk]$" }
    },
    {
      "name": "nombre",
      "label": "Nombre",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's full name.",
      "sourceRef": "F22 AT2026 p.1, Recuadro N°0 'Información Base' — 'Información Personal', 'Nombre'"
    },
    {
      "name": "domicilio",
      "label": "Domicilio",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "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.",
      "sourceRef": "F22 AT2026 p.1, Recuadro N°0 'Información Base' — 'Información Personal', 'Domicilio'"
    },
    {
      "name": "correoElectronico",
      "label": "Correo electrónico",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The taxpayer's contact email address.",
      "sourceRef": "F22 AT2026 p.1, Recuadro N°0 'Información Base' — 'Información Personal', 'Correo electrónico'",
      "validation": { "pattern": "^([\\w-]+(?:\\.[\\w-]+)*)@((?:[\\w-]+\\.)*\\w[\\w-]{0,66})\\.([a-z]{2,6}(?:\\.[a-z]{2})?)$" }
    },
    {
      "name": "telefono",
      "label": "Telefóno",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The taxpayer's contact telephone number (label printed on the source form without its accent, 'Telefóno').",
      "sourceRef": "F22 AT2026 p.1, Recuadro N°0 'Información Base' — 'Información Personal', 'Telefóno'"
    },
    {
      "name": "actividadProfesionGiro",
      "label": "Actividad, profesión o giro del negocio",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "F22 AT2026 p.1, Recuadro N°0 'Información Base' — 'Información Personal', 'Actividad, profesión o giro del negocio'"
    },
    {
      "name": "sueldosPensionesFuenteNacional",
      "label": "Línea 13 — Sueldos, pensiones y otras rentas similares de fuente nacional",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "F22 AT2026, Línea 13, código 1098 (Recuadro Base Imponible); Línea 13 instrucción §13.1/§13.3"
    },
    {
      "name": "sueldosRentasFuenteExtranjera",
      "label": "Línea 13 — Sueldos y otras rentas similares de fuente extranjera",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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`.",
      "sourceRef": "F22 AT2026, Línea 13, código 1030 (Recuadro Base Imponible); Línea 13 instrucción §13.3"
    },
    {
      "name": "totalRentasLinea13",
      "label": "Línea 13 — Total (código 161)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "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`.",
      "sourceRef": "F22 AT2026, Línea 13, código 161 (Recuadro Base Imponible); Línea 13 instrucción §13.3"
    },
    {
      "name": "creditoIuscRetenido",
      "label": "Línea 46 — Crédito al IGC o IUSC por IUSC",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "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[]`.",
      "sourceRef": "F22 AT2026, Línea 46, código 162 (Recuadro Créditos); Línea 46 instrucción §46.1/§46.2"
    },
    {
      "name": "donacionesLey16282",
      "label": "Línea 16 — Donaciones, según art. 7° Ley N° 16.282 y D.L. N° 45 de 1973",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "F22 AT2026, Línea 16, código 907 (Recuadro Rebajas a la Renta); Línea 16 instrucción §16.1"
    },
    {
      "name": "interesesCreditoHipotecario",
      "label": "Línea 21 — Intereses pagados por créditos con garantía hipotecaria",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "F22 AT2026, Línea 21, código 750 (Recuadro Rebajas a la Renta); Línea 21 instrucción §21.1"
    },
    {
      "name": "dividendosHipotecariosDFL2",
      "label": "Línea 21 — Dividendos hipotecarios pagados por viviendas nuevas acogidas al D.F.L. N° 2 de 1959",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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`.",
      "sourceRef": "F22 AT2026, Línea 21, código 751 (Recuadro Rebajas a la Renta); Línea 21 instrucción §21.1"
    },
    {
      "name": "ahorroPrevisionalVoluntario",
      "label": "Línea 23 — Ahorro previsional, según art. 42 bis inc. 1° LIR",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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).",
      "sourceRef": "F22 AT2026, Línea 23, código 765 (Recuadro Rebajas a la Renta); Línea 23 instrucción §23.1/§23.2"
    },
    {
      "name": "creditoGastosEducacion",
      "label": "Línea 41 — Crédito al IGC o IUSC por gastos en educación, según art. 55 ter LIR",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "F22 AT2026, Línea 41, código 895 (Recuadro Créditos); Línea 41 instrucción §41.1"
    }
  ],
  "documents": [
    {
      "id": "certificadosRemuneraciones",
      "label": "Certificado(s) Modelo N° 6, 29, 41 y/o 47 emitido(s) por el (los) empleador(es), habilitado(s) o pagador(es), acreditando las rentas y el IUSC retenido declarados en las Líneas 13 y 46",
      "category": "supporting-evidence",
      "required": true,
      "issuingAuthority": "Empleador(es), habilitado(s) o pagador(es) del contribuyente",
      "sourceRef": "F22 AT2026, Línea 13 instrucción §13.2; Línea 46 instrucción §46.2"
    }
  ],
  "steps": [
    {
      "id": "informacion_personal",
      "title": "Recuadro N°0 — Información Personal",
      "fields": ["rut", "nombre", "domicilio", "correoElectronico", "telefono", "actividadProfesionGiro"],
      "next": "linea_13"
    },
    {
      "id": "linea_13",
      "title": "Línea 13 — Sueldos, Pensiones y Otras Rentas Similares",
      "fields": ["sueldosPensionesFuenteNacional", "sueldosRentasFuenteExtranjera", "totalRentasLinea13"],
      "next": "rebajas_creditos"
    },
    {
      "id": "rebajas_creditos",
      "title": "Rebajas y Créditos del Contribuyente Asalariado (Líneas 16, 21, 23, 41, 46)",
      "fields": ["donacionesLey16282", "interesesCreditoHipotecario", "dividendosHipotecariosDFL2", "ahorroPrevisionalVoluntario", "creditoGastosEducacion", "creditoIuscRetenido"]
    }
  ]
}