# Verification record — `gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-13` - **`maturity.level`:** `structural-reference` This is GovSchema Standard Research cycle **GOV-2644**, a child of the standing research routine (GOV-2609/GOV-2167). It adds Greece's **second Taxes-vertical schema**, a companion to `gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3` (Form Ε1, GOV-2621, PR #429) — the Independent Authority for Public Revenue's (AADE) Form Ε2, the rental/real-estate income declaration that Form Ε1 itself cross-references and defers to. ## Source verification (independently re-derived, not copied from the task) - **Primary host re-confirmed blocked, this cycle:** direct `curl` to both `https://www.aade.gr/sites/default/files/2026-03/E2_2025.pdf` and the companion FAQ URL returned **HTTP 403** (`text/html`, ~430-450 bytes), consistent with this registry's established pattern for Greek government hosts (Akamai-gated from this sandbox; cf. `gr/mfa`'s and this schema's own companion `gr/aade` Ε1 schema's VERIFICATION.md for the identical wall). - **CDX lookup, this cycle:** `http://web.archive.org/cdx/search/cdx?url=aade.gr/sites/default/files/2026-03/E2_2025.pdf&output=json` and the equivalent query for the FAQ URL each returned exactly one snapshot, confirming the task's own pre-scouted timestamps resolve to the live Wayback index rather than being guessed. - **Form Ε2 — source used (Wayback Machine mirror):** `http://web.archive.org/web/20260419175523/https://www.aade.gr/sites/default/files/2026-03/E2_2025.pdf` — independently re-fetched this session via `curl`: **HTTP 200**, `Content-Type: application/pdf`, **76,961 bytes**, **`sha256: 86c0ea9303799e7101c476fa3192bd7fbf2056e1bddeaf58d36ddbdd6ba58cbf`** — computed independently via `sha256sum` on the freshly re-downloaded file, matching the task's own pre-scouted figures exactly. - **Companion FAQ — source used (Wayback Machine mirror):** `http://web.archive.org/web/20260419183207/https://www.aade.gr/sites/default/files/2026-03/FAQS_E2_13032026.pdf` — independently re-fetched this session via `curl`: **HTTP 200**, `Content-Type: application/pdf`, **283,557 bytes**, **`sha256: b4f4915bd9a9a3521310352337f870f7bf9db349a227bee8fe73aa79ea57832a`** — also matching exactly. - Both parsed with `pdfjs-dist@3` (legacy build, `getTextContent()`, items grouped into rows by rounded `y` and sorted by `x`): Form Ε2 confirmed **3 pages**, **6,976** extractable text chars; FAQ confirmed **8 pages**, **13,049** chars — matching the task's own pre-scouted figures exactly. - `getAnnotations({intent:'display'})` confirmed **zero AcroForm widgets on every page** of the Ε2 specimen — a static, unfillable specimen (the same situation as this schema's Ε1 companion's own source), consistent with a form that is actually filed via myAADE e-filing or on paper, not as a downloadable fillable PDF. - **Rendering-based geometry verification (new technique this cycle):** a pure text-position dump of pages 1-2 initially produced an ambiguous reading — column-number labels 1-19 appeared on **both** pages, and it was not obvious from token positions alone whether the 19-column table spans both pages or whether page 2 is a distinct panel. To resolve this authoritatively, both pages were **rendered to raster images** this cycle via `pdfjs-dist` + `node-canvas` (2.5x scale) and visually inspected directly (not merely inferred from operator-list geometry, which this cycle's own scratch attempt at reconstructing table lines from `moveTo`/ `lineTo`/`rectangle` operators produced an internally-inconsistent y-range until superseded by the rendered raster). This **conclusively** established: - **Page 1** is the primary 19-column analytical table itself ("ΑΝΑΛΥΤΙΚΗ ΚΑΤΑΣΤΑΣΗ ΜΙΣΘΩΜΑΤΩΝ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ" — Detailed Statement of Real Estate Rents) — columns 1-19 run **left-to-right**, each **row** is one leased-property/tenant/lease-period entry, and the specimen prints **exactly 10 blank data rows** before its own ΑΘΡΟΙΣΜΑ (total) line — independently counted via horizontal-divider detection on the rendered raster (a left-margin greyscale column scan) and confirmed by direct visual inspection of the rendered page. - **Page 2** is a **distinct** page titled "ΣΥΜΠΛΗΡΩΜΑΤΙΚΑ ΣΤΟΙΧΕΙΑ ΑΚΙΝΗΤΗΣ ΠΕΡΙΟΥΣΙΑΣ" (Complementary/Supplementary Real Estate Details), itself containing **two further, separate** tables: (a) an 11-column, 7-blank-row panel ("ΣΤΟΙΧΕΙΑ ΣΥΝΙΔΙΟΚΤΗΤΩΝ, ΣΥΝΕΠΙΚΑΡΠΩΤΩΝ, ΑΝΗΛΙΚΩΝ ΤΕΚΝΩΝ ΚΤΛ." — co-owners/co-usufructuaries/minor children, plus a sub-lease-rent-paid column), completed, per page 3's own instruction item 11, only when a property already listed on page 1 involves co-ownership, recent acquisition/transfer, or subletting; and (b) a separate Table ΙΙ ("ΑΚΙΝΗΤΗ ΠΕΡΙΟΥΣΙΑ ΠΟΥ ΤΟ ΦΟΡΟΛΟΓΙΚΟ ΕΤΟΣ 2025 ΕΙΝΑΙ ΗΜΙΤΕΛΗΣ Ή ΜΕΤΑΒΙΒΑΣΤΗΚΕ Ή ΑΠΟΚΤΗΘΗΚΕ ΑΠΟ ΑΓΟΡΑ-ΚΛΗΡΟΝΟΜΙΑ-ΔΩΡΕΑ-ΓΟΝΙΚΗ ΠΑΡΟΧΗ Κ.ΛΠ.", 4 blank rows) for property unfinished, transferred, or acquired during tax year 2025, plus the declarant/accountant signature block. - Page 3 carries the form's own **12 numbered field-completion instructions**, read directly from the position-sorted text layer. - The companion FAQ's 8 pages carry **17 numbered Q&As**, also read directly from the position-sorted text layer, several of which materially informed this schema's scope and field descriptions (cited by question number below). ## Scoping decision (per GOV-2644's own explicit permission) Form Ε2's own instructions and FAQ describe **materially different property-use sub-cases** sharing the same 19-column row shape but populating different gross-income columns and different lease-type/use codes: property **rented out to a tenant** (columns 13/16, a real tenant with their own ΑΦΜ), property **gratuitously granted for use** to a third party without payment ("Δωρεάν παραχώρηση", column 14 — no tenant, no rent), and property the **owner uses themselves** ("Ιδιοχρησιμοποίηση", column 15 — no tenant at all). Per the task's own explicit permission, this v1.0.0 scopes to the **primary, most common case: property rented out to a tenant**, modeling: 1. **Shared/filer-level fields**: tax year, filer ΑΦΜ, filer name (or registered company name — the source's own single combined box), the form's own unexplained top-of-page reporting-period boxes, the administration-populated submission number/date, and optional accountant details. 2. **Page 1's primary 19-column analytical table**, modeled as a **bounded 10-property repeating group** (`property1*` .. `property10*`), restricted to the columns relevant to the rented-out-to-a-tenant case (see below for the two gross-income columns excluded). ### Out of scope, disclosed - **Column 14** (Δωρεάν παραχώρηση ακίνητης περιουσίας — gratuitous grant of use) and **column 15** (Ιδιοχρησιμοποίηση ακίνητης περιουσίας — owner's own use): both are alternate, mutually-exclusive-in-practice property-use sub-cases per page 3 instruction item 10 ("Στις στήλες 13, 14 και 15 αναγράφεται το ακαθάριστο εισόδημα βάσει του είδους μίσθωσης-χρήσης του ακινήτου" — the gross income is recorded in *one* of columns 13/14/15 depending on the property's lease type/use), neither of which involves a paying tenant. Not modeled; a natural companion-schema candidate for a future cycle (each would need its own `propertyNGrossIncomeFreeGrant`/ `propertyNGrossIncomeSelfUse` field and a different tenant-optionality posture, since neither sub-case has a real tenant). - **`propertyNLeaseTypeAndUse`'s excluded codes**: the companion FAQ's own Q3 lists **67** numbered codes for column 17. This schema's enum models only the **15** core lease/sublease codes representing the primary rented-out case (codes 1-12, 24, 60, 61 — see the field's own description for the full value list). The remaining ~52 codes are disclosed as out of scope: 13 free-grant codes (13-22, 26, 38), 11 self-use codes (27-36, 38), 1 vacant code (39, "ΚΕΝΟ"), 1 uncollected-income tag (41 — modeled instead via the separate `propertyNGrossIncomeUncollected` numeric field, not as an enum value), 2 common-area codes (25, 37), 1 billboard-space code (23, excluded for narrowness — it is a lease sub-case but a narrow one), 13 prior-year-arrears codes (43-55) plus 4 more (56-59), and 6 short-term vacant/registry-specific codes (62-67) tied to Article 72 §91 ΚΦΕ tax-exemption mechanics the FAQ (Q14) cross-references into Ε1 Πίνακας 6, out of scope. **Disclosed simplification:** code 40 does not appear at all in the FAQ's own numbered list (it jumps from 39 to 41) — an apparent gap in AADE's own source numbering, not an extraction error (confirmed by re-reading the position-sorted FAQ text directly). - **Page 2, panel (a)** — "ΣΤΟΙΧΕΙΑ ΣΥΝΙΔΙΟΚΤΗΤΩΝ, ΣΥΝΕΠΙΚΑΡΠΩΤΩΝ, ΑΝΗΛΙΚΩΝ ΤΕΚΝΩΝ ΚΤΛ." (co-owners/co-usufructuaries/minor children' details, plus sub-lease rent paid) — completed only when a page-1 property involves co-ownership, recent acquisition/transfer, or subletting (page 3, instruction item 11). Not modeled; a disclosed companion-schema candidate. `propertyNCoOwnershipPercent` (page-1 column 12) is modeled since it applies to every page-1 row regardless of whether the page-2 supplementary panel is also completed. - **Page 2, Table ΙΙ** — property unfinished, transferred, or acquired during tax year 2025 (purchase/inheritance/donation/parental grant). An entirely separate reporting case (a property *disposition* event, not an ongoing lease), not modeled; a disclosed companion-schema candidate. - **Business-activity threshold (FAQ Q15/Q17)**: short-term rental of 3+ properties (natural persons) or *any* short-term rental by a legal person/entity starting from 1.1.2024 is **not** real-estate income at all — it is business income declared on Form Ε3, not Ε2. This is a genuine, source-stated scope boundary of the form itself (not a modeling gap of this schema): such filers do not use Ε2 for that income in the first place. - **Uncollected-rent prerequisite (FAQ Q4)**: declaring `propertyNGrossIncomeUncollected` presupposes the filer has already obtained a tax-office decision under Article 39 §4 ν.4172/2013 (per circulars ΠΟΛ.1024/2016, ΠΟΛ.1102/2016, and Α.1062/2026) confirming pursuit of a qualifying legal remedy against the tenant — a prerequisite administrative process, disclosed in the field's own description rather than modeled as a separate gating field. - **Rent-mandatory-by-lease-type interaction (FAQ Q13)**: whether `propertyNMonthlyRent` must be completed depends on which code is chosen in `propertyNLeaseTypeAndUse` (e.g. not applicable to a vacant property) — the source does not provide a discrete per-code applicability table, so this cross-field nuance is disclosed in the field's description rather than encoded as a `requiredWhen` spanning all 15 enum values. - **Column 19 (Declaration of Lease Information registration number) mandatory linkage (FAQ Q6)**: the source states this column is additionally mandatory for lease-type codes 64-67 (all excluded from this schema's restricted enum) — since none of the 15 in-scope codes carry that stated mandatory linkage, `propertyNLeaseInfoDeclarationNumber` is left optional for every property, disclosed rather than `requiredWhen`-gated on an enum value this schema doesn't expose. - **Top-of-page "Από"/"Έως" reporting-period boxes**: printed on page 1 alongside the Ε2/2025 heading, but neither the form's own 12-item instruction page nor the companion FAQ's 17 Q&As explain their purpose (read directly, not assumed absent). Modeled as optional `reportingPeriodFrom`/`reportingPeriodTo`, disclosed as unelaborated by the sources read this cycle. - **Spouse's separate-filing requirement (page 3 instruction item 3; FAQ Q1/Q7)**: each spouse/civil partner who owns or co-owns real estate must submit their **own, separate** Ε2, even under a joint Ε1 return. This schema therefore models a **single filer's own Ε2** (no spouse-column pairing, unlike Ε1's Υποπίνακας 4Α precedent) — disclosed here rather than modeled as a second set of columns, since the source's own answer is "file two forms," not "one form with two columns." - **Minor dependent child's property (FAQ Q5)**: filed within the parent's own Ε2 (first table plus page-2 panel (a), naming the child), which this schema's single-filer scope does not separately model. Disclosed, not modeled. - **`ΑΘΡΟΙΣΜΑ` (total) row**: a derived arithmetic sum of the per-property gross-income columns already modeled per property (columns 13/16 for the in-scope case). Not separately modeled as its own field, consistent with this registry's preference for minimal, non-redundant structure — a consuming agent can compute it from the per-property values already captured. - **`documents[]`**: no discrete required-attachment list is stated by either source for the in-scope filing pathway (the closest candidate, the uncollected-rent tax-office decision per FAQ Q4, is a *prerequisite* administrative outcome obtained before filing, not an attachment submitted with the Ε2 itself, and is already disclosed narratively on `propertyNGrossIncomeUncollected`). `documents[]` is OPTIONAL per §4 of the spec and is omitted entirely rather than populated with a stretch entry. ## Field structure: shared block + bounded 10-property repeating group Per the rendering-based geometry verification above, page 1's own analytical table prints **exactly 10 blank rows**. Since the GovSchema v0.3 field `type` enum has no array/list primitive (`spec/proposals/0009-composite-repeating-values.md`, GSP-0009, remains an unaccepted proposal — confirmed by re-reading `spec/v0.3/SPEC.md` §6.1's own explicit callout that "v0.3 fields are still flat"), this schema follows this registry's existing precedent for bounded repeating groups (e.g. `dk/cpr/notification-of-entry`'s `entrant1FieldName` .. `entrant6FieldName` convention, itself citing an even earlier `se/migrationsverket` `child1`..`child5` precedent) and flattens the table into `property1*` .. `property10*`, **16 in-scope columns per property** (columns 2-3-4-5-6-7-8-9-10-11-12-13-16-17-18-19; column 1, the α/α entry sequence number, is **not** separately modeled — page 3 instruction item 6 states it numbers "the increasing sequence of the entries, not of the properties" themselves, and is redundant with each property's own `N` suffix in this flattened representation, consistent with the `dk`/`se` precedents which likewise did not model their own tables' leading row-number columns) = **160 property fields**, plus **8 shared fields** = **168 fields total**. Only **property 1**'s columns that the source states are mandatory are modeled as statically `required`: `property1Location` (column 2, needed to identify the property at all), `property1TenantName`/`property1TenantTin` (column 6/7 — the defining fact of this schema's scoped "rented to a tenant" case), `property1MonthlyRent` (column 11, mandatory per FAQ Q13 subject to the disclosed lease-type-dependent nuance above), `property1LeaseTypeAndUse` (column 17, mandatory per page 3 instruction item 7 and FAQ Q2), and `property1ElectricityMeterNumber` (column 18, mandatory per page 3 instruction item 8). Properties 2-10 are left **fully optional**, matching the specimen's own open-ended "up to 10, however many apply" table design and this registry's established `dk`/`se` convention (only the first repeating entry's core fields are required; the rest opt in). ## Conformance run Two hand-authored valid fixtures and six mutation-control fixtures were built, and checked with a from-scratch Node conformance checker (`check_conformance.mjs`, not committed — disposable, same technique used across this registry's other v1.0.0 cycles) validating `required`/`requiredWhen`/`type`/`validation.{enum,minimum,maximum,pattern, minLength,maxLength}` directly against `spec/v0.3/SPEC.md`'s own rules. The fixture *data* files themselves (not the checker script) are committed under `conformance/gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2/1.0.0/`, consistent with this registry's own established `conformance/` directory convention (see e.g. this schema's Ε1 companion's own committed fixtures at `conformance/gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3/1.0.0/`). - **`valid-single-property-leased-to-tenant.json`** — a single filer, one leased residence, only the statically-`required` fields populated (no optional fields at all). - **`valid-two-properties-uncollected-and-sublease.json`** — a legal-entity filer with the reporting-period, submission-number/date, and accountant-details shared fields populated; property 1 exercises every in-scope column (floor position, category, area, full lease dates/months, co-ownership 50%, gross lease income, and the lease-info declaration number); property 2 (fully optional) exercises `sublease-real-estate`, `propertyNGrossIncomeUncollected`, and the FAQ Q8/Q9 "999999999" shared-meter placeholder electricity number. ``` $ node check_conformance.mjs schema.json \ valid-single-property-leased-to-tenant.json \ valid-two-properties-uncollected-and-sublease.json valid-single-property-leased-to-tenant.json: 0 error(s) valid-two-properties-uncollected-and-sublease.json: 0 error(s) ``` Six mutation-control fixtures, each isolated to raise **exactly one** error: - **`mutation-control-missing-required-field.json`** — drops `filerTin` (a static `required: true` field) from the single-property valid fixture. - **`mutation-control-missing-required-property1-field.json`** — drops only `property1TenantTin` from the single-property valid fixture, isolating a property-1-specific `required` violation. - **`mutation-control-invalid-enum-value.json`** — sets `property1LeaseTypeAndUse` to `"lease-boat"`, not one of the 15 modeled enum values. - **`mutation-control-invalid-tin-pattern.json`** — sets `property1TenantTin` to a 9-character all-letter string (`"ABCDEFGHI"`), preserving length 9 so only the `pattern` check (not a length check) fires. - **`mutation-control-invalid-co-ownership-maximum.json`** — starts from the two-property valid fixture and sets `property1CoOwnershipPercent` to `150`, violating the field's `maximum: 100`. - **`mutation-control-invalid-lease-months-maximum.json`** — starts from the two-property valid fixture and sets `property1LeaseMonths` to `13`, violating the field's `maximum: 12`. ``` $ node check_conformance.mjs schema.json \ mutation-control-missing-required-field.json \ mutation-control-missing-required-property1-field.json \ mutation-control-invalid-enum-value.json \ mutation-control-invalid-tin-pattern.json \ mutation-control-invalid-co-ownership-maximum.json \ mutation-control-invalid-lease-months-maximum.json mutation-control-missing-required-field.json: 1 error(s) - filerTin: required but missing mutation-control-missing-required-property1-field.json: 1 error(s) - property1TenantTin: required but missing mutation-control-invalid-enum-value.json: 1 error(s) - property1LeaseTypeAndUse: value "lease-boat" not in enum ["lease-hotel","lease-clinic","lease-educational-institution","lease-entertainment-hall","lease-shop","lease-office","lease-warehouse","lease-land","lease-installation-or-structure","lease-residence","lease-industrial-premises-vat","lease-shopping-center-vat","sublease-real-estate","short-term-lease-article-39a","short-term-sublease-article-39a"] mutation-control-invalid-tin-pattern.json: 1 error(s) - property1TenantTin: value "ABCDEFGHI" does not match pattern ^[0-9]{9}$ mutation-control-invalid-co-ownership-maximum.json: 1 error(s) - property1CoOwnershipPercent: value 150 greater than maximum 100 mutation-control-invalid-lease-months-maximum.json: 1 error(s) - property1LeaseMonths: value 13 greater than maximum 12 ``` All six negative controls raised exactly one error each, and neither valid scenario raised an unexpected error. Both registry validators were run against the schema document and pass: ``` $ node tools/validate.mjs registry/gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2/1.0.0/schema.json ok registry/gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2/1.0.0/schema.json 1/1 document(s) passed. $ node tools/validate-ajv.mjs registry/gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2/1.0.0/schema.json ok registry/gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2/1.0.0/schema.json [v0.3] 1/1 document(s) validated against the meta-schema (ajv 2020-12). ``` (`tools/node_modules` did not have `ajv` present in this worktree at the start of this cycle; ran `npm ci --include=dev` inside `tools/` first, per this registry's own known `NODE_ENV=production` gotcha.) The full registry (all 397 `schema.json`/`mapping.json` documents, including this one) was re-validated with both `tools/validate.mjs` and `tools/validate-ajv.mjs` immediately before opening this PR, to confirm this addition did not regress any other document — both passed **397/397** (plus 3/3 `mapping.json` companions). `tools/govschema-client/registry-index.json` was regenerated via `npm run build-index` inside `tools/govschema-client/` (397 entries written). ## Scope and jurisdiction notes - Adds Greece's **second Taxes-vertical schema**, a direct companion to `gr/aade/dilosi-forologias-eisodimatos-e1-e2-e3` (Form Ε1). `jurisdiction.level` is `national` — AADE is Greece's national tax authority. - No `edition` member: same reasoning as this schema's Ε1 companion — GovSchema v0.3's `edition.scheme` vocabulary (§5.7) is closed to `us-tax-year`/`gb-tax-year`/`award-year`, none of which fit a Greek tax year; `taxYear` models it as a plain field instead. - `process.type` is `filing`; `process.language` is `el` (both sources are entirely in Greek). - **168 `fields[]` entries** (6 statically `required`, all on `property1*` plus the 3 filer-identification fields — 9 total `required: true` entries), no `documents[]` entries, no `exclusivityGroups` (no genuinely mutually-exclusive checkbox set was found in the in-scope columns). - Companion-schema candidates for a future cycle, in priority order: the page-2 "ΣΥΜΠΛΗΡΩΜΑΤΙΚΑ ΣΤΟΙΧΕΙΑ" co-ownership/sub-lessor panel, the gratuitous-grant-of-use (Δωρεάν παραχώρηση) and self-use (Ιδιοχρησιμοποίηση) property-use sub-cases (columns 14/15), page-2 Table ΙΙ (property unfinished/transferred/acquired during the tax year), and the remaining ~52 `propertyNLeaseTypeAndUse` codes this v1.0.0 excludes (prior-year-arrears variants, common-area variants, billboard-space lease, and the four short-term-registry-specific vacant-residence codes). Form Ε3 (business-activity statement) remains a separately-tracked companion candidate per the Ε1 schema's own VERIFICATION.md, now additionally cross-referenced by this schema's own FAQ Q15/Q17 business-activity threshold disclosure. ## Re-verification Per the practice's cadence, `nextReviewBy` is set to **2027-01-13** (6 months). A future review should prioritize: (1) re-confirming this edition is still current once tax year 2026's own Ε2 specimen is published (AADE republishes this form annually, alongside Ε1); (2) the page-2 co-ownership panel and Table ΙΙ as the strongest structural companion-schema candidates, given both are already fully read and disclosed this cycle; (3) the gratuitous-grant-of-use and self-use property-use sub-cases, which would each need their own tenant-optionality posture rather than reusing this schema's tenant-required `property1*` fields as-is.