{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "cl/sii/inicio-actividades-personas-naturales",
  "version": "1.0.0",
  "title": "Chile Declaration of Start of Activities for Natural Persons (Declaración de Inicio de Actividades para Personas Naturales, Formulario 4415-PN)",
  "description": "The Servicio de Impuestos Internos' (SII, Chile's tax authority) Formulario 4415-PN, through which a natural person (individual) who already holds a RUT (Rol Único Tributario, Chile's national tax/ID number) declares the start of an economic activity — self-employment, a small business, or professional services — registering with SII as a taxpayer for that activity. This is the natural-person counterpart to a business-formation filing (the closest Business Formation vertical analogue for an individual/sole-trader pathway in this registry) and is also the mechanism by which SII assigns/confirms a taxpayer's first- or second-category tax classification. The form is genuinely downloadable and fillable (a two-page AcroForm PDF hosted directly on sii.cl, HTTP 200, no login/CAPTCHA/WAF gate) for printing and in-person or mailed submission; SII's own current guidance (ChileAtiende ficha 3025) also documents an online submission channel through SII's own web platform, but that channel itself requires an authenticated SII 'Clave Tributaria' or ClaveÚnica session and was not walked live this cycle — this document is derived entirely from the public, unauthenticated PDF form and its own second-page instructivo (which documents section-by-section instructions, the classification table, occupancy-status codes, and tax-regime options), not from a live wizard render. Scoped to the form's own four sections SII's own instructivo names as always mandatory (A. Persona que efectúa el trámite, B. Identificación del Contribuyente, D. Identificación de Actividades Económicas a Desarrollar, E. Domicilio casa matriz, email, domicilio notificaciones) plus the two sections the same instructivo names as conditionally mandatory only for a filer beginning a first-category (Primera Categoría) activity (C. Capital, F. Selección de Régimen Tributario de la Renta) and the first-category-only supplementary domicile block (property ownership status, an optional postal-box address, and an optional urban/rural property address). Deliberately does not model: the separate live online-filing wizard itself (Clave Tributaria/ClaveÚnica-gated, not reachable unauthenticated); the external 'Tabla de Clasificación de Contribuyentes' and 6-digit economic-activity code catalogs the form itself only summarizes a handful of example entries from (SII maintains a >800-entry code catalog on a separate page); the activity-specific supporting-document requirements for special cases (transport-for-hire and mining activities) the instructivo's own §6 names but does not itemize on the form itself; and the reverse-side/back-office 'USO EXCLUSIVO SII' and signature/stamp block, which is not applicant-supplied data. 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": "registration",
    "language": "es-CL"
  },
  "source": {
    "url": "https://www.sii.cl/formularios/imagen/F4415_PN.pdf",
    "retrievedAt": "2026-07-07",
    "documentRef": "Formulario 4415-PN, 'Declaración de Inicio de Actividades para Personas Naturales', Servicio de Impuestos Internos (SII), edición 07/2016 (2-page fillable AcroForm PDF, page 2 carries the form's own instructivo)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-07",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-07",
    "notes": "GovSchema Standard Research cycle (GOV-1624), opening Chile as the registry's 20th jurisdiction. Screened alongside Brazil's National ID (Carteira de Identidade Nacional) and a Spain candidate (AEAT Modelo 030, NIF registration) before picking this one — see VERIFICATION.md 'Why this candidate' for the full comparison. The live PDF was independently fetched (HTTP 200, Last-Modified 2025-02-13, no login/CAPTCHA/WAF) and its AcroForm field structure extracted programmatically via pdfjs-dist (both the annotation/widget layer — real, descriptive internal field names, not generic placeholders — and the page text layer, cross-referenced by y-coordinate to attach each field to its printed label). No native required/maxLength constraints are asserted on any widget (checked via each annotation's own `required`/`maxLen` properties, all false/0/undefined); required markers instead follow the instructivo's own explicit naming of which of the form's six lettered sections are always mandatory (A, B, D, E) versus conditionally mandatory only for a Primera Categoría filer (C, F). 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": "2026-07-07"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "fechaInicioActividades",
      "label": "Fecha de Inicio de Actividades",
      "type": "date",
      "required": true,
      "description": "The date the economic activity begins, entered into the DÍA/MES/AÑO box printed at the top of the form. Applicant-entered, per the instructivo's own imperative instruction: 'Deben colocar la fecha de Inicio de Actividades en el recuadro respectivo' (§4.1). A second, adjacent header box labelled 'ROL ÚNICO TRIBUTARIO' has no corresponding fillable widget anywhere on the page (per-glyph coordinate inspection places its label at x≈467, outside this field's widget rect of x≈309–411) — it is presumably a duplicate reference display of the RUT already captured in `rutPersonaTramite`, not a distinct applicant input, and is not modelled separately. See VERIFICATION.md.",
      "sourceRef": "F4415-PN p.1, header — 'FECHA DE INICIO DE ACTIVIDADES: DÍA MES AÑO' (AcroForm field `Texto2`)"
    },
    {
      "name": "rutPersonaTramite",
      "label": "RUT / C.I.",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "RUT (Rol Único Tributario) or cédula de identidad number of the person physically presenting this form — the taxpayer themself or a mandatario/authorized representative acting on their behalf.",
      "sourceRef": "F4415-PN p.1, Sección A 'Persona que efectúa el trámite' — 'RUT / C.I.' (AcroForm field `RUT`)",
      "validation": { "pattern": "^[0-9]{7,8}-[0-9Kk]$" }
    },
    {
      "name": "apellidoPaternoTramite",
      "label": "Apellido Paterno",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Paternal surname of the person presenting this form.",
      "sourceRef": "F4415-PN p.1, Sección A 'Persona que efectúa el trámite' — 'Apellido Paterno' (AcroForm field `APELLIDO_PATERNO`)"
    },
    {
      "name": "apellidoMaternoTramite",
      "label": "Apellido Materno",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Maternal surname of the person presenting this form. Modelled as optional: not every applicant (e.g. a foreign-nationality classification under `clasificacionContribuyente`) necessarily carries a second surname, and the source names no per-field mandatory marker (see this document's own verification notes).",
      "sourceRef": "F4415-PN p.1, Sección A 'Persona que efectúa el trámite' — 'Apellido Materno' (AcroForm field `APELLIDO_MATERNO`)"
    },
    {
      "name": "nombresTramite",
      "label": "Nombres",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Given name(s) of the person presenting this form.",
      "sourceRef": "F4415-PN p.1, Sección A 'Persona que efectúa el trámite' — 'Nombres' (AcroForm field `NOMBRE_TRAMITE`)"
    },
    {
      "name": "clasificacionContribuyente",
      "label": "Clasificación de Contribuyente",
      "type": "enum",
      "required": true,
      "description": "The taxpayer's own classification, chosen from the form's closed dropdown (source's own option text and numeric codes reproduced verbatim, including the source's own singular/plural inconsistency on code 116).",
      "sourceRef": "F4415-PN p.1, Sección B 'Identificación del Contribuyente' — 'Clasificación de Contribuyente (Ver Instrucciones)' dropdown (AcroForm field `seleccion_casificaclion_contribuyente`)",
      "validation": { "enum": ["111 Persona natural chilena", "114 Diplomáticos", "115 Extranjero con residencia (Visa vigente)", "116 Personas natural extranjera nacionalizada"] }
    },
    {
      "name": "apellidoPaternoContribuyente",
      "label": "Apellido Paterno",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Paternal surname of the taxpayer starting the activity (Sección B repeats the name fields independently of Sección A, since the person presenting the form and the taxpayer are not always the same person, e.g. a mandatario).",
      "sourceRef": "F4415-PN p.1, Sección B 'Identificación del Contribuyente' — 'Apellido Paterno' (AcroForm field `APELLIDO_PATERNO_CONTRIBUYENTE`)"
    },
    {
      "name": "apellidoMaternoContribuyente",
      "label": "Apellido Materno",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Maternal surname of the taxpayer. Modelled as optional for the same reason as `apellidoMaternoTramite`.",
      "sourceRef": "F4415-PN p.1, Sección B 'Identificación del Contribuyente' — 'Apellido Materno' (AcroForm field `APELLIDO MATERNO`)"
    },
    {
      "name": "nombresContribuyente",
      "label": "Nombres",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Given name(s) of the taxpayer.",
      "sourceRef": "F4415-PN p.1, Sección B 'Identificación del Contribuyente' — 'Nombres' (AcroForm field `NOMBRES_ID_CONTRIBUYENTE`)"
    },
    {
      "name": "capitalEnterado",
      "label": "Enterado M$",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "classification": "financial",
      "description": "Initial capital already paid in, expressed in thousands of Chilean pesos (M$) per the form's own column header. Only asked of a filer beginning a Primera Categoría (first-category) activity.",
      "sourceRef": "F4415-PN p.1, Sección C 'Capital' (Sólo para contribuyentes afectos a impuestos de primera categoría) — 'Enterado M$' (AcroForm field `ENTERADO_M$`)"
    },
    {
      "name": "capitalPorEnterar",
      "label": "Por Enterar M$",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "classification": "financial",
      "description": "Initial capital still to be paid in, expressed in thousands of Chilean pesos (M$).",
      "sourceRef": "F4415-PN p.1, Sección C 'Capital' — 'Por Enterar M$' (AcroForm field `POR ENTERAR M$`)"
    },
    {
      "name": "fechaCapitalPorEnterar",
      "label": "Fecha Enterar",
      "type": "date",
      "required": false,
      "requiredWhen": { "field": "capitalPorEnterar", "greaterThan": 0 },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Date by which the remaining ('por enterar') capital will be paid in.",
      "sourceRef": "F4415-PN p.1, Sección C 'Capital' — 'Fecha Enterar' (AcroForm field `Texto12`)"
    },
    {
      "name": "capitalTotal",
      "label": "Total Capital M$",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "classification": "financial",
      "description": "Total declared initial capital, expressed in thousands of Chilean pesos (M$).",
      "sourceRef": "F4415-PN p.1, Sección C 'Capital' — 'Total Capital M$' (AcroForm field `TOTAL CAPITAL M$`)"
    },
    {
      "name": "primeraCategoria",
      "label": "Primera Categoría",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "description": "Whether the activity being started is taxed under Primera Categoría (business/capital income — sales, VAT-affected or VAT-exempt goods/services). Mutually exclusive with `segundaCategoria` (a filer marks one or the other, per the instructivo's own 'marcar con una X si es de primera o segunda categoría').",
      "sourceRef": "F4415-PN p.1, Sección D 'Identificación de Actividades Económicas a Desarrollar' — 'PRIMERA CATEGORÍA' checkbox (AcroForm field `PRIMERA`)"
    },
    {
      "name": "segundaCategoria",
      "label": "Segunda Categoría",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "description": "Whether the activity being started is taxed under Segunda Categoría (independent professional services, invoiced via Boletas de Honorarios). Mutually exclusive with `primeraCategoria`.",
      "sourceRef": "F4415-PN p.1, Sección D 'Identificación de Actividades Económicas a Desarrollar' — 'SEGUNDA CATEGORÍA' checkbox (AcroForm field `Casilla de verificación2`)"
    },
    {
      "name": "afectaIva",
      "label": "Afecta a IVA",
      "type": "boolean",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Whether the Primera Categoría activity is subject to VAT (sales/services that issue boletas de venta, facturas, etc.). Mutually exclusive with `exentoIva`.",
      "sourceRef": "F4415-PN p.1, Sección D — 'AFECTA A IVA: Ventas afectas a IVA, emiten boletas de venta, facturas entre otros.' (AcroForm field `AFEWCTAIVA`)"
    },
    {
      "name": "exentoIva",
      "label": "Exento",
      "type": "boolean",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Whether the Primera Categoría activity is exempt from VAT (sales/services exempt from or not subject to VAT, issuing exempt/non-VAT-affected boletas or facturas). Mutually exclusive with `afectaIva`.",
      "sourceRef": "F4415-PN p.1, Sección D — 'EXENTO: Ventas o servicios exentos de IVA...' (AcroForm field `EXENTO`)"
    },
    {
      "name": "descripcionActividad",
      "label": "Descripción de la Actividad",
      "type": "string",
      "required": true,
      "description": "Free-text description, in the taxpayer's own words, of the economic activity or activities to be developed.",
      "sourceRef": "F4415-PN p.1, Sección D 'Identificación de Actividades Económicas a Desarrollar' — 'Descripción de la Actividad' (AcroForm field `DESCRIPCION_DE.LA_ACTIVIDAD`)"
    },
    {
      "name": "codigoActividadPrincipal",
      "label": "Código(s) de Actividad(es) — Principal",
      "type": "string",
      "required": true,
      "description": "6-digit SII economic-activity code (Código de Actividad Económica) for the taxpayer's principal (P) activity, drawn from SII's own externally-published activity-code catalog (over 800 entries, not reproduced on the form itself and out of scope for this document — see VERIFICATION.md).",
      "sourceRef": "F4415-PN p.1, Sección D — 'Código(s) de Actividad(es)', column 'P' (AcroForm field `CODIGOACTIVIDADES_P`)",
      "validation": { "pattern": "^[0-9]{6}$" }
    },
    {
      "name": "codigoActividadSecundaria1",
      "label": "Código(s) de Actividad(es) — Secundaria 1",
      "type": "string",
      "required": false,
      "description": "6-digit SII economic-activity code for the taxpayer's first secondary (S) activity, if any. The form caps this section at one principal plus three secondary codes ('en caso de más de cuatro, adjuntar Formulario 4416') — a fourth-and-beyond activity is out of scope for this document.",
      "sourceRef": "F4415-PN p.1, Sección D — 'Código(s) de Actividad(es)', first 'S' column (AcroForm field `CODIGOACTIVIDADES_S`)",
      "validation": { "pattern": "^[0-9]{6}$" }
    },
    {
      "name": "codigoActividadSecundaria2",
      "label": "Código(s) de Actividad(es) — Secundaria 2",
      "type": "string",
      "required": false,
      "description": "6-digit SII economic-activity code for the taxpayer's second secondary activity, if any.",
      "sourceRef": "F4415-PN p.1, Sección D — 'Código(s) de Actividad(es)', second 'S' column (AcroForm field `CODIGOACTIVIDADES_S_1`)",
      "validation": { "pattern": "^[0-9]{6}$" }
    },
    {
      "name": "codigoActividadSecundaria3",
      "label": "Código(s) de Actividad(es) — Secundaria 3",
      "type": "string",
      "required": false,
      "description": "6-digit SII economic-activity code for the taxpayer's third secondary activity, if any.",
      "sourceRef": "F4415-PN p.1, Sección D — 'Código(s) de Actividad(es)', third 'S' column (AcroForm field `CODIGOACTIVIDADES_S_2`)",
      "validation": { "pattern": "^[0-9]{6}$" }
    },
    {
      "name": "callePrincipal",
      "label": "Calle",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Street name of the main address (casa matriz) — the principal place where the activity will be carried out.",
      "sourceRef": "F4415-PN p.1, Sección E 'Domicilio Casa Matriz, Email, Domicilios Notificaciones' — 'Calle' (AcroForm field `calle_notificaciones`)"
    },
    {
      "name": "numeroPrincipal",
      "label": "Número",
      "type": "string",
      "required": true,
      "description": "Street number of the main address.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Número' (AcroForm field `número_notificaciones`)"
    },
    {
      "name": "depOficinaLocalPrincipal",
      "label": "Of./Depto/Local",
      "type": "string",
      "required": false,
      "description": "Office/apartment/unit number of the main address, if applicable.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Of./Depto/Local' (AcroForm field `notificaciones_dpto_local`)"
    },
    {
      "name": "blockPrincipal",
      "label": "Block",
      "type": "string",
      "required": false,
      "description": "Housing-block identifier of the main address, if applicable (common in Chilean social-housing addressing).",
      "sourceRef": "F4415-PN p.1, Sección E — 'Block' (AcroForm field `blocknotificaciones`)"
    },
    {
      "name": "poblacionVillaPrincipal",
      "label": "Población / Villa",
      "type": "string",
      "required": false,
      "description": "Named residential development (población/villa) of the main address, if applicable.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Población / Villa' (AcroForm field `poblacion_villa_notificacion_`)"
    },
    {
      "name": "comunaPrincipal",
      "label": "Comuna",
      "type": "string",
      "required": true,
      "description": "Comuna (Chile's third-level administrative division) of the main address.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Comuna' (AcroForm field `comunca_notificaciones`)"
    },
    {
      "name": "ciudadPrincipal",
      "label": "Ciudad",
      "type": "string",
      "required": true,
      "description": "City of the main address.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Ciudad' (AcroForm field `ciudad_notificaciones`)"
    },
    {
      "name": "telefonoFijoPrincipal",
      "label": "Teléfono Fijo",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Landline telephone number.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Teléfono Fijo' (AcroForm field `teléfono fijo`)"
    },
    {
      "name": "telefonoMovilPrincipal",
      "label": "Teléfono Móvil",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Mobile telephone number.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Teléfono Móvil' (AcroForm field `telefono movil notificaciones`)"
    },
    {
      "name": "emailPrincipal",
      "label": "Email",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Contact email address for the activity.",
      "sourceRef": "F4415-PN p.1, Sección E — 'Email' (AcroForm field `emqil_notificaciones`)",
      "validation": { "pattern": "^([\\w-]+(?:\\.[\\w-]+)*)@((?:[\\w-]+\\.)*\\w[\\w-]{0,66})\\.([a-z]{2,6}(?:\\.[a-z]{2})?)$" }
    },
    {
      "name": "rolAvaluoPropiedad",
      "label": "Rol Avalúo Propiedad",
      "type": "string",
      "required": false,
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Property-assessment roll number (Rol de Avalúo) of the main address, only asked of a Primera Categoría filer.",
      "sourceRef": "F4415-PN p.1, 'Sólo Para Contribuyentes Afectos a Impuestos de Primera Categoría' — 'Rol Avalúo Propiedad' (AcroForm field `rol propiedad`)"
    },
    {
      "name": "rutPropietario",
      "label": "RUT Propietario",
      "type": "string",
      "required": false,
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "classification": "sensitive-pii",
      "description": "RUT of the property's owner, if the taxpayer is not the owner (tenant/usufructuary/assignee).",
      "sourceRef": "F4415-PN p.1, 'Sólo Para Contribuyentes Afectos a Impuestos de Primera Categoría' — 'RUT Propietario' (AcroForm field `rut propietario`)",
      "validation": { "pattern": "^[0-9]{7,8}-[0-9Kk]$" }
    },
    {
      "name": "calidadOcupacionDomicilio",
      "label": "Calidad de Ocupación del Domicilio",
      "type": "enum",
      "required": false,
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Occupancy status of the main address, entered as one of the form's own numeric codes: 1 Propietario (owner), 2 Arrendado notarial (notarized lease), 3 Usufructuado (usufruct), 4 Cedido (assigned/ceded), 5 Arrendado Simple (simple/non-notarized lease).",
      "sourceRef": "F4415-PN p.1, 'Sólo Para Contribuyentes Afectos a Impuestos de Primera Categoría' — 'Calidad de Ocupación del Domicilio' and its own legend (AcroForm field `calidad ocupacion del domicilio`)",
      "validation": { "enum": ["1", "2", "3", "4", "5"] }
    },
    {
      "name": "montoArriendoDomicilio",
      "label": "Monto Arriendo M$",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "calidadOcupacionDomicilio", "in": ["2", "5"] },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "classification": "financial",
      "description": "Monthly rent amount, expressed in thousands of Chilean pesos (M$), when the occupancy status is a notarized (2) or simple (5) lease.",
      "sourceRef": "F4415-PN p.1, 'Sólo Para Contribuyentes Afectos a Impuestos de Primera Categoría' — 'Monto Arriendo M$' (AcroForm field `monto arriendo`)"
    },
    {
      "name": "tieneDomicilioPostal",
      "label": "Domicilio Postal",
      "type": "boolean",
      "required": false,
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "fieldRole": "eligibility",
      "description": "Whether the taxpayer also declares a separate postal-box (casilla) address, alongside the main street address in Sección E. The instructivo describes this and `tieneDomicilioUrbano` as conditional ('si tuviera') supplementary address blocks, only available to a Primera Categoría filer.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Postal' block checkbox (AcroForm field `domicilio_postal`)"
    },
    {
      "name": "casillaPostal",
      "label": "Casilla",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioPostal", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioPostal", "equals": true }] },
      "description": "P.O. box (casilla) number.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Postal' block — 'Casilla' (AcroForm field `casilla primera categoria`)"
    },
    {
      "name": "oficinaCorreoPostal",
      "label": "Correo",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioPostal", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioPostal", "equals": true }] },
      "description": "Name of the post office/branch (e.g. 'Correo Central') where the postal box is registered — 'Correo' here names a postal branch, not an email address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Postal' block — 'Correo' (AcroForm field `correo categoria`)"
    },
    {
      "name": "regionPostal",
      "label": "Región",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioPostal", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioPostal", "equals": true }] },
      "description": "Chilean region of the postal address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Postal' block — 'Región' (AcroForm field `region_caetgoria`)"
    },
    {
      "name": "comunaPostal",
      "label": "Comuna",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioPostal", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioPostal", "equals": true }] },
      "description": "Comuna of the postal address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Postal' block — 'Comuna' (AcroForm field `comuna`, first occurrence — see VERIFICATION.md judgment call on this field-name collision)"
    },
    {
      "name": "tieneDomicilioUrbano",
      "label": "Domicilio Urbano",
      "type": "boolean",
      "required": false,
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "fieldRole": "eligibility",
      "description": "Whether the taxpayer also declares a separate urban/rural property address, distinct from the postal address and the main Sección E address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block checkbox (AcroForm field `domicilio urbano`)"
    },
    {
      "name": "calleUrbano",
      "label": "Calle",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioUrbano", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "Street name of the urban/rural property address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Calle' (AcroForm field `calle notificaciones`)"
    },
    {
      "name": "numeroUrbano",
      "label": "Número",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioUrbano", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "Street number of the urban/rural property address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Número' (AcroForm field `numeo_notificaciones`)"
    },
    {
      "name": "depOficinaLocalUrbano",
      "label": "Of./Depto/Local",
      "type": "string",
      "required": false,
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "Office/apartment/unit number of the urban/rural property address, if applicable.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Of./Depto/Local' (AcroForm field `dptolocal_notificaciones`)"
    },
    {
      "name": "blockUrbano",
      "label": "Block",
      "type": "string",
      "required": false,
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "Housing-block identifier of the urban/rural property address, if applicable.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Block' (AcroForm field `block_notificaciones`)"
    },
    {
      "name": "poblacionVillaUrbano",
      "label": "Población / Villa",
      "type": "string",
      "required": false,
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "Named residential development (población/villa) of the urban/rural property address, if applicable.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Población / Villa' (AcroForm field `poblacionvilla_notificaciones`)"
    },
    {
      "name": "ciudadUrbano",
      "label": "Ciudad",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioUrbano", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "City of the urban/rural property address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Ciudad' (AcroForm field `ciudad:_notificaciones`)"
    },
    {
      "name": "rolPropiedadUrbano",
      "label": "Rol",
      "type": "string",
      "required": false,
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "Property-assessment roll number (Rol de Avalúo) of the urban/rural property address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Rol' (AcroForm field `rol notificaciones`)"
    },
    {
      "name": "comunaUrbano",
      "label": "Comuna",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "tieneDomicilioUrbano", "equals": true },
      "visibleWhen": { "all": [{ "field": "primeraCategoria", "equals": true }, { "field": "tieneDomicilioUrbano", "equals": true }] },
      "description": "Comuna of the urban/rural property address.",
      "sourceRef": "F4415-PN p.1, 'Domicilio Urbano' block — 'Comuna' (AcroForm field `comuna`, second occurrence — see VERIFICATION.md judgment call on this field-name collision)"
    },
    {
      "name": "regimenSimplificado14Ter",
      "label": "Tributación Simplificada 14 TER",
      "type": "boolean",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Election of the simplified taxation regime under article 14 ter of the Ley de Impuesto a la Renta. Mutually exclusive with the other three regime checkboxes in Sección F.",
      "sourceRef": "F4415-PN p.1, Sección F 'Selección de Régimen Tributario de la Renta' — 'Tributación Simplificada 14 TER' (AcroForm field `14ter`)"
    },
    {
      "name": "regimenRentaPresunta",
      "label": "Renta Presunta",
      "type": "boolean",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Election of the Renta Presunta (presumed-income) regime, available to taxpayers in agricultural, transport, or mining activities. Mutually exclusive with the other three regime checkboxes.",
      "sourceRef": "F4415-PN p.1, Sección F — 'Renta Presunta' (AcroForm field `renta_presunta`)"
    },
    {
      "name": "regimenRentaAtribuida14A",
      "label": "Renta Atribuida (Art. 14A)",
      "type": "boolean",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Election of the Renta Atribuida regime under article 14A. Mutually exclusive with the other three regime checkboxes.",
      "sourceRef": "F4415-PN p.1, Sección F — 'Renta Atribuida (ART. 14A)' (AcroForm field `14a`)"
    },
    {
      "name": "regimenSemiIntegrada14B",
      "label": "Semi Integrada (Art. 14B)",
      "type": "boolean",
      "required": false,
      "requiredWhen": { "field": "primeraCategoria", "equals": true },
      "visibleWhen": { "field": "primeraCategoria", "equals": true },
      "description": "Election of the Semi Integrada regime under article 14B. Mutually exclusive with the other three regime checkboxes.",
      "sourceRef": "F4415-PN p.1, Sección F — 'Semi Integrada (ART. 14B)' (AcroForm field `14b`)"
    }
  ],
  "exclusivityGroups": [
    { "id": "categoriaTributaria", "fields": ["primeraCategoria", "segundaCategoria"] },
    { "id": "condicionIva", "fields": ["afectaIva", "exentoIva"] },
    { "id": "regimenTributarioRenta", "fields": ["regimenSimplificado14Ter", "regimenRentaPresunta", "regimenRentaAtribuida14A", "regimenSemiIntegrada14B"] }
  ],
  "steps": [
    {
      "id": "persona_tramite",
      "title": "Encabezado y A. Persona que efectúa el trámite",
      "fields": ["fechaInicioActividades", "rutPersonaTramite", "apellidoPaternoTramite", "apellidoMaternoTramite", "nombresTramite"],
      "next": "identificacion_contribuyente"
    },
    {
      "id": "identificacion_contribuyente",
      "title": "B. Identificación del Contribuyente",
      "fields": ["clasificacionContribuyente", "apellidoPaternoContribuyente", "apellidoMaternoContribuyente", "nombresContribuyente"],
      "next": "capital"
    },
    {
      "id": "capital",
      "title": "C. Capital (sólo Primera Categoría)",
      "fields": ["capitalEnterado", "capitalPorEnterar", "fechaCapitalPorEnterar", "capitalTotal"],
      "next": "identificacion_actividades"
    },
    {
      "id": "identificacion_actividades",
      "title": "D. Identificación de Actividades Económicas a Desarrollar",
      "fields": ["primeraCategoria", "segundaCategoria", "afectaIva", "exentoIva", "descripcionActividad", "codigoActividadPrincipal", "codigoActividadSecundaria1", "codigoActividadSecundaria2", "codigoActividadSecundaria3"],
      "next": "domicilio"
    },
    {
      "id": "domicilio",
      "title": "E. Domicilio Casa Matriz, Email, Domicilios Notificaciones",
      "fields": ["callePrincipal", "numeroPrincipal", "depOficinaLocalPrincipal", "blockPrincipal", "poblacionVillaPrincipal", "comunaPrincipal", "ciudadPrincipal", "telefonoFijoPrincipal", "telefonoMovilPrincipal", "emailPrincipal"],
      "next": "domicilio_primera_categoria"
    },
    {
      "id": "domicilio_primera_categoria",
      "title": "Sólo Para Contribuyentes Afectos a Impuestos de Primera Categoría — Domicilio adicional",
      "fields": ["rolAvaluoPropiedad", "rutPropietario", "calidadOcupacionDomicilio", "montoArriendoDomicilio", "tieneDomicilioPostal", "casillaPostal", "oficinaCorreoPostal", "regionPostal", "comunaPostal", "tieneDomicilioUrbano", "calleUrbano", "numeroUrbano", "depOficinaLocalUrbano", "blockUrbano", "poblacionVillaUrbano", "ciudadUrbano", "rolPropiedadUrbano", "comunaUrbano"],
      "next": "regimen_tributario"
    },
    {
      "id": "regimen_tributario",
      "title": "F. Selección de Régimen Tributario de la Renta (sólo Primera Categoría)",
      "fields": ["regimenSimplificado14Ter", "regimenRentaPresunta", "regimenRentaAtribuida14A", "regimenSemiIntegrada14B"]
    }
  ]
}