{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ec/sri/declaracion-impuesto-renta-personas-naturales-formulario-102a",
  "version": "1.0.0",
  "title": "Ecuador Individual Income Tax Return for Persons Not Required to Keep Accounting Records (Formulario 102A)",
  "description": "Annual individual income tax return (Impuesto a la Renta) filed by natural persons and undivided estates (sucesiones indivisas) not obligated to keep accounting records, using the Servicio de Rentas Internas' (SRI) Formulario 102A. Opens Ecuador's Taxes vertical (3 of 6). Formulario 102A is filed exclusively online through the login-gated `SRI en Línea` self-service portal (RUC number and password required) — there is no downloadable blank specimen — so this schema is modelled from SRI's own dedicated, official instructivo for Formulario 102A (a 25-page, screenshot-driven, casillero-by-casillero guide distinct from the sibling instructivo for the full Formulario 102, which covers the accounting-obligated regime's additional balance-sheet/income-statement sections not present in 102A). Each numbered casillero this schema models is drawn directly from that instructivo's own legal-reference prose. Models 66 `fields[]` across identification, taxable income (business/professional/rental/foreign/financial/dividend/capital-gains income and their attributable deductions), personal-expense deductions (including elderly/disability exemptions and conjugal-partnership income attribution), other exempt income (lottery, inheritance), the tax-computation summary, next year's advance-tax calculation, and payment method/credit-note details, plus 1 conditional `documents[]` entry for the Personal Expenses Annex.",
  "status": "draft",
  "jurisdiction": {
    "country": "EC",
    "level": "national"
  },
  "authority": {
    "name": "Servicio de Rentas Internas",
    "abbreviation": "SRI",
    "url": "https://www.sri.gob.ec/"
  },
  "process": {
    "type": "filing",
    "language": "es"
  },
  "source": {
    "url": "https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/90ae5b65-c791-4c9d-a357-e95692a4076b/GUIA+DEL+CONTRIBUYENTE+FORMULARIO+102A.pdf",
    "retrievedAt": "2026-07-16",
    "documentRef": "Formulario 102A en Línea / Instructivo (Versión 1.2) — Guía para contribuyentes"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-16",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-16",
    "notes": "GovSchema Standard Research cycle GOV-3336. Opens Ecuador's Taxes vertical (3 of 6), continuing directly on from the prior GOV-3305 (Visa) and GOV-3328 (Business Formation) cycles' own SRI research. Fetched directly from www.sri.gob.ec (HTTP 200, application/pdf;charset=UTF-8, 1,881,040 bytes, sha256:54ca8359dbaff37a852e9916e212d0c6843e5fc8b38c7e44a3acf94b67fd24a5, content-disposition filename 'GUIA DEL CONTRIBUYENTE FORMULARIO 102A.pdf'). Text was extracted directly via pdfjs-dist (no OCR needed — a genuine text-layer PDF), not summarized from a search snippet. Every numbered field in fields[] is cited to this document's own dedicated per-casillero prose (Section 'Formulario 102A – Guía declaración de Impuesto a la Renta Personas Naturales y Sucesiones Indivisas no Obligadas a llevar Contabilidad', pp.13-25), which explicitly reuses SRI's registry-wide casillero numbering (the same Ley de Régimen Tributario Interno/Reglamento article references recur verbatim across both the 102 and 102A instructivos for shared boxes). Three identification casilleros (102 = fiscal year, 104 = substituted-declaration form number, 198 = cédula) are cited from the sibling Formulario 102 instructivo instead (also fetched this cycle, HTTP 200, application/pdf, 932,322 bytes, sha256:941b3a224b270d9a8f3a8d41569d6747a1d5cd4a135494ee54dce7dba82ac99b) — that document's own 'IDENTIFICACIÓN, REGISTROS Y REFERENCIAS LEGALES' section defines them, and the 102A instructivo's own screenshots confirm the same three data points appear on entry into Formulario 102A ('aparece su número de identificación, el concepto del formulario y el código del impuesto... aparecerá el número del último formulario enviado') without restating their box numbers — a disclosed, reasoned inference rather than an assumption, since every other box number that appears in both documents (703, 704, 839, 840, 842, 847, 848, 850-852, 857, 858, 880-882, 879, 871, 872, 890) is worded identically in both. Casillero 859 (Impuesto a la Renta a Pagar, the final tax-payable line) is likewise cited from the Formulario 102 instructivo's own worked numeric example (its dedicated prose paragraph precedes the example rather than following it), since the 102A instructivo does not repeat the worked example but shares the identical 'RESUMEN IMPOSITIVO' section structure. Disclosed scope boundaries, not silently omitted: (1) fields 705/715/725 (Form 102's own instructivo marks these 'vigentes para ejercicios fiscales anteriores al 2008') and 843 (explicitly marked unusable 'si la declaración corresponde al 2010 o a un período posterior') are excluded as dead casilleros for any current filing; (2) boxes 845/846, referenced only obliquely in the 871/872 formula ('menos... casilleros 845, 846 y 848') without an independent defining paragraph in either instructivo, are left unmodelled rather than guessed at; (3) the five personal-expense category boxes (casillas 771 al 775, covering vivienda/educación/alimentación/vestimenta/salud) are modelled as five distinct fields, but the source's own prose lists the five expense categories and the box range together as a set without pairing each individual box number to a specific category — this schema's own field-to-category assignment order is therefore a disclosed judgment call, not an independently confirmed one-to-one mapping; (4) casilleros 908/910/912 are modelled as three credit-note-number slots per the instructivo's own 'Notas de Crédito No.' label — any paired amount sub-fields the live rendered form might carry alongside them are not named in this text-only source and are left unmodelled. RUC/cédula format (a natural person's 13-digit RUC equals their 10-digit cédula plus a fixed '001' establishment suffix) is a widely-documented SRI convention, cross-checked against multiple independent secondary sources this cycle since neither instructivo itself states the digit count; this schema's own taxpayerIdNumber field models the 10-digit cédula the instructivo's own casillero 198 describes, not the derived 13-digit RUC. No live SRI en Línea account was used, and no submission was made, to author this schema — it is a login-gated online-only system with no fillable specimen; a future cycle with valid test/sandbox credentials could upgrade this schema's maturity by walking the live rendered wizard directly. Ecuador's DMV (ANT vehicle registration, re-confirmed weak — stale 2020 Wayback snapshot of mostly commercial-transport paperwork), Passport (Registro Civil, login-gated with no field-level fallback), and National ID (Registro Civil 'Duplicado de cédula Express', CAPTCHA-plus-real-citizen-data-gated after a 3-field search step) verticals remain open, previously-screened backlog candidates — see the prior GOV-3328 cycle's own disclosed findings, re-confirmed rather than re-screened from scratch this cycle."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-16"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "fiscalYear",
      "label": "Año",
      "type": "integer",
      "required": true,
      "description": "The fiscal year (período) this declaration covers.",
      "sourceRef": "Casillero 102 (Formulario 102 instructivo, \"Año.- Período al que corresponde la declaración.\"; shared identification numbering, see verification notes)",
      "validation": { "minimum": 2008, "maximum": 2100 }
    },
    {
      "name": "substituteDeclarationFormNumber",
      "label": "N° Formulario que sustituye",
      "type": "string",
      "required": false,
      "description": "Number of the original declaration form being replaced, when this is a declaración sustitutiva (substitutive/corrective filing) rather than an original declaration.",
      "sourceRef": "Casillero 104 (Formulario 102 instructivo, \"N° Formulario que sustituye\"; shared identification numbering, see verification notes)",
      "validation": { "maxLength": 20 }
    },
    {
      "name": "taxpayerIdNumber",
      "label": "Cédula de Identidad",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The taxpayer's cédula de identidad number (10 digits). SRI en Línea login and the derived 13-digit RUC both key off this number.",
      "sourceRef": "Casillero 198 (Formulario 102 instructivo, \"Cédula de Identidad.- No. de la cédula de identidad del contribuyente\"; shared identification numbering, see verification notes)",
      "validation": { "pattern": "^[0-9]{10}$" }
    },
    {
      "name": "propertyAppraisalValue",
      "label": "Avalúo de inmuebles",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Municipal cadastral appraisal value of real estate owned/leased by the taxpayer, per the corresponding municipal registry.",
      "sourceRef": "Casillero 703, \"Avalúos.- Registre el valor de los avalúos de inmuebles... conforme conste en los catastros municipales correspondientes.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "otherAssetsAppraisalValue",
      "label": "Avalúo de otros activos",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 704, \"Avalúos.- Registre el valor de los avalúos... de otros activos.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "businessIncomeWithRecords",
      "label": "Actividades Empresariales con Registro de Ingresos y Egresos",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total business income based on the taxpayer's own income-and-expense ledger (registro de ingresos y egresos).",
      "sourceRef": "Casillero 481, \"Actividades Empresariales con Registro de Ingresos y Egresos.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "bananaProductionIncomeInformative",
      "label": "Ingresos sujetos a Impuesto a la Renta Único (banano)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Informational: income from banana (and other musáceas) production, cultivation, export, or local sale, subject to the separate 2% Impuesto a la Renta Único rather than the ordinary tax computed on this return.",
      "sourceRef": "Casillero 710, \"Ingresos sujetos a Impuesto a la Renta Único (Informativo).\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "professionalAndArtisanalIncome",
      "label": "Ingresos por ejercicio profesional, artesanal u ocupaciones liberales",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Income from independent professional practice, artisanal work, or other liberal occupations; excludes employment income. The source's own prose covers casilleros 711 and 712 together without differentiating them.",
      "sourceRef": "Casilleros 711 y 712, \"Ingresos.- Registre los ingresos obtenidos producto del ejercicio profesional, artesanal, ocupaciones liberales, no incluye el ingreso percibido en relación de dependencia.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "rentalIncome",
      "label": "Ingresos por arrendamiento de bienes inmuebles y otros activos",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Income from renting out real estate and other assets. The source's own prose covers casilleros 713 and 714 together without differentiating them.",
      "sourceRef": "Casilleros 713 al 714, \"Ingresos.- Registre el valor de los ingresos percibidos por arrendamiento de bienes inmuebles y de otros activos.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "royaltiesIncome",
      "label": "Ingresos por regalías",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Income from copyright, intellectual property, patents, trademarks, industrial designs, trade names, and technology transfer.",
      "sourceRef": "Casillero 716, \"Ingresos por regalías.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "foreignIncome",
      "label": "Ingresos provenientes del exterior",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Taxable income earned abroad. Exempt foreign income is reported separately under otherExemptIncome (casillero 787).",
      "sourceRef": "Casillero 717, \"Ingresos provenientes del exterior.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "financialYieldsIncome",
      "label": "Rendimientos Financieros",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Interest and other financial-system yields, including interest on loans made by the taxpayer as lender.",
      "sourceRef": "Casillero 718, \"Rendimientos Financieros.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "dividendsIncome",
      "label": "Dividendos",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Dividends or benefits distributed by resident or foreign companies, recognized when the right to receive the dividend arises, not when actually collected.",
      "sourceRef": "Casillero 719, \"Dividendos.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "capitalGainsIncome",
      "label": "Utilidad en la enajenación de derechos representativos de capital",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Gains from the direct or indirect sale of shares, equity interests, or other capital-representative rights in companies domiciled or with a permanent establishment in Ecuador.",
      "sourceRef": "Casillero 720, \"Utilidad en la enajenación de derechos representativos de capital.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "deductionsAttributableToIncome",
      "label": "Deducciones atribuibles al tipo de ingreso",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Deductible expenses and other deductions attributable to the corresponding income type, per the Ley de Régimen Tributario Interno and its Reglamento. The source's own prose covers casilleros 491, 721, 722, 723, 724 and 731 together as a set without differentiating which maps to which income type.",
      "sourceRef": "Casilleros 491, 721, 722, 723, 724 y 731, \"Deducciones.- Registre los gastos deducibles y demás deducciones atribuibles al tipo de ingreso que corresponda.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "taxableIncomeBeforeEmploymentIncome",
      "label": "Renta Imponible antes de ingresos por trabajo en relación de dependencia",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "System-calculated subtotal: the difference between taxable income and deductions from economic activities other than dependent employment.",
      "sourceRef": "Casillero 749, \"Renta Imponible antes de ingresos por trabajo en relación de dependencia.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "employmentIncome",
      "label": "Ingresos gravados en relación de dependencia",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Taxable income from dependent employment. Exempt employment income is reported separately under otherExemptIncome (casillero 787).",
      "sourceRef": "Casillero 741",
      "validation": { "minimum": 0 }
    },
    {
      "name": "iessPersonalContributions",
      "label": "Aportes personales al IESS",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Personal (employee-paid) contributions to the Instituto Ecuatoriano de Seguridad Social during the declared period.",
      "sourceRef": "Casillero 751",
      "validation": { "minimum": 0 }
    },
    {
      "name": "subtotalTaxableBase",
      "label": "Subtotal base gravada",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "System-calculated subtotal. Losses from dependent-employment income cannot offset gains from other activities.",
      "sourceRef": "Casillero 769, \"Subtotal base gravada.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "artsAndCultureExpenses",
      "label": "Gastos personales de arte y cultura",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Personal deduction (available since fiscal year 2017) for spending on registered artistic/cultural training, instruction, or consumption of arts-related goods and services.",
      "sourceRef": "Casillero 767",
      "validation": { "minimum": 0 }
    },
    {
      "name": "personalExpenseHousing",
      "label": "Gastos personales de vivienda",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Deductible housing expenses: rent on a single dwelling used as a residence, mortgage interest on a single home, and property tax on a single owned/occupied dwelling. One of five personal-expense categories covered together by casillas 771 al 775 — see verification notes on this schema's own category-to-box-number assignment.",
      "sourceRef": "Casillas 771 al 775 (categoría Vivienda)",
      "validation": { "minimum": 0 }
    },
    {
      "name": "personalExpenseEducation",
      "label": "Gastos personales de educación",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Deductible education expenses: tuition/fees at any education level, school supplies and textbooks, special-education services, and childcare-center services.",
      "sourceRef": "Casillas 771 al 775 (categoría Educación)",
      "validation": { "minimum": 0 }
    },
    {
      "name": "personalExpenseFood",
      "label": "Gastos personales de alimentación",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Deductible food expenses: purchases of food for human consumption and purchases at prepared-food outlets.",
      "sourceRef": "Casillas 771 al 775 (categoría Alimentación)",
      "validation": { "minimum": 0 }
    },
    {
      "name": "personalExpenseClothing",
      "label": "Gastos personales de vestimenta",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Deductible clothing expenses, including uniforms.",
      "sourceRef": "Casillas 771 al 775 (categoría Vestimenta)",
      "validation": { "minimum": 0 }
    },
    {
      "name": "personalExpenseHealth",
      "label": "Gastos personales de salud",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Deductible health expenses: professional medical fees, clinic/hospital/lab/pharmacy services, medicines and medical supplies, prepaid medicine/health-insurance premiums, and the non-reimbursed deductible on a private insurance settlement.",
      "sourceRef": "Casillas 771 al 775 (categoría Salud)",
      "validation": { "minimum": 0 }
    },
    {
      "name": "galapagosDeduction",
      "label": "Deducción Galápagos",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Additional personal-expense deduction available only to residents of the Galápagos Province, reflecting their higher per-category caps.",
      "sourceRef": "Casillero 768, \"Deducción Galápagos.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "elderlyExemption",
      "label": "Exoneración por Tercera Edad",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Exemption available from the fiscal year in which the taxpayer turns 65. Since fiscal year 2017, a taxpayer may not claim both this and the disability exemption simultaneously — see crossFieldValidation.",
      "sourceRef": "Casillero 776, \"Exoneración por Tercera Edad.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "beneficiaryType",
      "label": "Tipo de Beneficiario",
      "type": "enum",
      "required": false,
      "description": "Whether the taxpayer is claiming the disability exemption as the disabled person themselves (P), as the substitute/dependent of a disabled person (U), or neither (N).",
      "sourceRef": "Casillero 740, \"Tipo de Beneficiario.- Indicar el tipo de Beneficiario: (P) Persona con discapacidad, (U) Sustituto de Persona con Discapacidad y (N) No aplica.\"",
      "validation": {
        "enum": ["N", "P", "U"]
      }
    },
    {
      "name": "disabledPersonIdentification",
      "label": "Identificación de la persona con discapacidad a quien sustituye",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "requiredWhen": { "field": "beneficiaryType", "equals": "U" },
      "description": "Cédula or passport number of the disabled person the taxpayer substitutes for, required only when beneficiaryType is U.",
      "sourceRef": "Casillero 750"
    },
    {
      "name": "disabilityPercentage",
      "label": "Porcentaje de discapacidad",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "beneficiaryType", "in": ["P", "U"] },
      "description": "Registered disability percentage of the taxpayer or the substituted person. Since fiscal year 2017 only a percentage of 30% or more confers the tax benefit.",
      "sourceRef": "Casillero 760, \"Porcentaje de discapacidad.\"",
      "validation": { "minimum": 0, "maximum": 100 }
    },
    {
      "name": "disabilityExemption",
      "label": "Exoneración por Discapacidad",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Disability exemption, equivalent to double the basic tax-exempt fraction from fiscal year 2013 onward, prorated by disability grade. Cannot be claimed together with elderlyExemption from fiscal year 2017 onward — see crossFieldValidation.",
      "sourceRef": "Casillero 777, \"Exoneración por Discapacidad.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "spouseIdentificationNumber",
      "label": "Identificación del cónyuge (sociedad conyugal)",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Identification number of the spouse/civil partner, when the taxpayer deducts a share of business/rental profit attributed to the sociedad conyugal (only available when the business activity is jointly held and administered solely by the declarant).",
      "sourceRef": "Casillero 770, \"Ingresos atribuibles a la sociedad conyugal.\""
    },
    {
      "name": "conjugalPartnershipDeductibleValue",
      "label": "Valor deducible atribuido a la sociedad conyugal",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 778, \"Ingresos atribuibles a la sociedad conyugal.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "lotteryTaxWithheld",
      "label": "Impuesto retenido por Loterías, Rifas, Apuestas",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Tax withheld on lottery/raffle/betting winnings, per the withholding certificate issued by the organizer.",
      "sourceRef": "Casillero 781, \"Ingresos por Loterías, Rifas, Apuestas.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "lotteryPrizeValue",
      "label": "Valor total del premio (Loterías, Rifas, Apuestas)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 783, \"Ingresos por Loterías, Rifas, Apuestas.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "inheritanceTaxPaid",
      "label": "Impuesto pagado por Herencias, Legados y Donaciones",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Tax paid per Formulario 108 (\"Declaración del Impuesto a la Renta sobre ingresos provenientes de herencias, legados y donaciones\") for the same fiscal year.",
      "sourceRef": "Casillero 782, \"Herencias, legados y donaciones.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "inheritanceIncomeValue",
      "label": "Valor de ingresos por Herencias, Legados y Donaciones",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 784, \"Herencias, legados y donaciones.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "otherExemptIncome",
      "label": "Otros Ingresos exentos",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Any other income exempt from Impuesto a la Renta per current legal/regulatory provisions, including exempt foreign income, exempt financial yields, and exempt dependent-employment income not reported elsewhere.",
      "sourceRef": "Casillero 787, \"Otros Ingresos exentos.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "incomeTaxCaused",
      "label": "Impuesto a la Renta Causado",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "System-calculated tax due for the period, using SRI's published individual/undivided-estate income tax bracket table.",
      "sourceRef": "Casillero 839, \"Impuesto a la Renta causado.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "advancePaymentMade",
      "label": "Anticipo Pagado",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total advance tax (anticipo) attributable to this fiscal year, carried forward from casillero 879 of the prior year's declaration.",
      "sourceRef": "Casillero 840, \"Anticipo Pagado.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "taxCausedExceedsAdvance",
      "label": "Impuesto a la Renta Causado Mayor al Anticipo Determinado",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The difference between incomeTaxCaused and the determined advance, only used when this difference is greater than zero.",
      "sourceRef": "Casillero 842",
      "validation": { "minimum": 0 }
    },
    {
      "name": "dividendTaxCredit",
      "label": "Crédito Tributario Por Dividendos",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Tax credit for tax already paid by a distributing company on dividends received by the taxpayer.",
      "sourceRef": "Casillero 847, \"Crédito Tributario Por Dividendos.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "foreignIncomeWithholdingCredit",
      "label": "Retenciones por Ingresos Provenientes del Exterior con Derecho a Crédito Tributario",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 848",
      "validation": { "minimum": 0 }
    },
    {
      "name": "priorYearTaxCredit",
      "label": "Crédito Tributario de Años Anteriores",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "A prior-year credit balance the taxpayer elects to apply to this period's tax, in lieu of filing a separate refund claim.",
      "sourceRef": "Casillero 850, \"Crédito Tributario de Años Anteriores.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "capitalOutflowTaxCredit",
      "label": "Crédito Tributario Generado por Impuesto a la Salida de Divisas",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Tax credit generated by Impuesto a la Salida de Divisas (ISD, the currency-outflow tax) available to offset this period's income tax.",
      "sourceRef": "Casillero 851",
      "validation": { "minimum": 0 }
    },
    {
      "name": "specialLawsExemptionCredit",
      "label": "Exoneración y Crédito Tributario por Leyes Especiales",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 852, \"Exoneración y Crédito Tributario por Leyes Especiales.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "bananaUniqueTaxInformative",
      "label": "Impuesto a la Renta Único (banano, informativo)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Informational: the 2% Impuesto a la Renta Único on banana-production income, computed separately from the ordinary tax on this return.",
      "sourceRef": "Casillero 857",
      "validation": { "minimum": 0 }
    },
    {
      "name": "bananaUniqueTaxCredit",
      "label": "Crédito Tributario para la Liquidación del Impuesto a la Renta Único (banano)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 858",
      "validation": { "minimum": 0 }
    },
    {
      "name": "incomeTaxPayable",
      "label": "Impuesto a la Renta a Pagar",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "System-calculated final tax payable for the period.",
      "sourceRef": "Casillero 859 (Formulario 102 instructivo's own worked example; not restated in the 102A instructivo's prose, see verification notes)",
      "validation": { "minimum": 0 }
    },
    {
      "name": "nextYearAdvanceCalculated",
      "label": "Anticipo Calculado próximo año sin exoneraciones ni rebajas",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Auto-calculated next-year advance tax: for taxpayers not obligated to keep accounting, 50% of this year's Impuesto a la Renta Causado, less withholdings already made (excluding dependent-employment income and its withholdings).",
      "sourceRef": "Casillero 880",
      "validation": { "minimum": 0 }
    },
    {
      "name": "advanceExemptionsRebates",
      "label": "Exoneraciones y rebajas al anticipo",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 881",
      "validation": { "minimum": 0 }
    },
    {
      "name": "advanceOtherAdjustments",
      "label": "Otros conceptos que deba añadir o restar del anticipo",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 882"
    },
    {
      "name": "nextYearAdvanceDetermined",
      "label": "Anticipo Determinado del próximo año",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "System-calculated, after any adjustments to nextYearAdvanceCalculated. Distributed equally between firstInstallmentAdvance and secondInstallmentAdvance.",
      "sourceRef": "Casillero 879",
      "validation": { "minimum": 0 }
    },
    {
      "name": "firstInstallmentAdvance",
      "label": "Primera Cuota Anticipo a Pagar",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "50% of nextYearAdvanceDetermined, payable in July of the year following this declaration.",
      "sourceRef": "Casillero 871",
      "validation": { "minimum": 0 }
    },
    {
      "name": "secondInstallmentAdvance",
      "label": "Segunda Cuota Anticipo a Pagar",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "50% of nextYearAdvanceDetermined, payable in September of the year following this declaration.",
      "sourceRef": "Casillero 872",
      "validation": { "minimum": 0 }
    },
    {
      "name": "priorPaymentInformative",
      "label": "Pago Previo (Informativo)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Informational: tax, interest, and penalties already paid through the declaration being substituted. Whenever this field carries a value, substituteDeclarationFormNumber must also be filled in.",
      "sourceRef": "Casillero 890, \"Pago Previo (Informativo).\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "interestOwed",
      "label": "Intereses",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Late-filing interest, auto-calculated by SRI en Línea's own calculator when the declaration is overdue.",
      "sourceRef": "Casillero 903",
      "validation": { "minimum": 0 }
    },
    {
      "name": "penaltiesOwed",
      "label": "Multas",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 904",
      "validation": { "minimum": 0 }
    },
    {
      "name": "paymentMethod",
      "label": "Forma de pago",
      "type": "enum",
      "required": true,
      "description": "How the resulting balance is settled.",
      "sourceRef": "\"Forma de pago... puede seleccionar entre: Convenio de débito, Declaración sin valor a pagar y Otras formas de pago.\"",
      "validation": {
        "enum": ["convenio_debito", "declaracion_sin_valor_a_pagar", "otras_formas_de_pago"]
      }
    },
    {
      "name": "creditNoteNumber1",
      "label": "Notas de Crédito No. (1)",
      "type": "string",
      "required": false,
      "description": "Document number of a paper (cartular) credit note used as payment.",
      "sourceRef": "Casillero 908, \"Notas de Crédito No.\"",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "creditNoteNumber2",
      "label": "Notas de Crédito No. (2)",
      "type": "string",
      "required": false,
      "sourceRef": "Casillero 910, \"Notas de Crédito No.\"",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "creditNoteNumber3",
      "label": "Notas de Crédito No. (3)",
      "type": "string",
      "required": false,
      "sourceRef": "Casillero 912, \"Notas de Crédito No.\"",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "dematerializedCreditNoteAmount",
      "label": "Monto por notas de crédito desmaterializadas",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 915, \"Detalle de notas de crédito desmaterializadas.\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "resolutionNumber1",
      "label": "No. de Resolución (1)",
      "type": "string",
      "required": false,
      "description": "Resolution number authorizing the taxpayer to use a compensation/offset as a payment method.",
      "sourceRef": "Casillero 916, \"No. de Resolución.\"",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "resolutionNumber2",
      "label": "No. de Resolución (2)",
      "type": "string",
      "required": false,
      "sourceRef": "Casillero 918, \"No. de Resolución.\"",
      "validation": { "maxLength": 30 }
    },
    {
      "name": "centralBankBondsAmount",
      "label": "Títulos del Banco Central (TBC)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Casillero 920, \"Títulos del Banco Central (TBC).\"",
      "validation": { "minimum": 0 }
    }
  ],
  "documents": [
    {
      "id": "personalExpensesAnnex",
      "label": "Anexo de Gastos Personales",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "handling": "Required only when the taxpayer's deductible personal expenses exceed 50% of the annually-published basic tax-exempt fraction; filed the following February per the taxpayer's ninth RUC digit. This threshold is an external, annually-republished value not itself modelled as a field, so this requirement cannot be expressed as a structured requiredWhen condition here.",
      "sourceRef": "\"Los contribuyentes cuyos gastos personales deducibles superen el 50% de la fracción básica desgravada de Impuesto a la Renta vigente para el ejercicio declarado, deberán presentar el Anexo de los Gastos Personales en el mes de febrero del año siguiente...\""
    }
  ],
  "crossFieldValidation": [
    {
      "id": "elderlyAndDisabilityExemptionsMutuallyExclusive",
      "when": { "field": "elderlyExemption", "greaterThan": 0 },
      "requireAbsent": ["disabilityExemption"]
    }
  ]
}