Latvia Reporting-Period Declaration on Capital Gains Income (Declaration DK)

The declarant's full given name and surname, entered on a single fill-in line, matching the identical field on Form D and its annexes in this same regulation.

The declarant's Latvian personal code (personas kods), printed as 6 digit boxes, a literal dash, then 5 digit boxes — the same printed layout as Form D's own applicantPersonalCode field.

The declarant's phone number, printed on the page-footer signature line "(tālrunis)" as a plain fill-in line rather than a fixed count of digit boxes (unlike Form D's own header phone field, which prints 8 boxes) — no digit-count pattern is fabricated here since the source does not visually constrain one at this position.

The tax year the declaration covers. Para 54.1: "Ja deklarācija DK tiek aizpildīta par taksācijas gadu, norāda tikai taksācijas gadu" (if Declaration DK is filed for the full tax year, only the tax year is indicated) — the year is always filled, whether the filing covers the whole year or a single quarter.

Which calendar quarter (1-4) this filing covers, marked only when Declaration DK is filed for quarterly income rather than the full tax year (para 54.1: "Ja deklarācija DK tiek aizpildīta par ceturkšņa ienākumu, attiecīgā ceturkšņa laukā izdara atzīmi"). Mutually exclusive with the nonresident year+month notation — see crossFieldValidation.

Checkbox marked by a non-resident taxpayer. Per para 54.1, a nonresident marks this box and states the tax year and month the income was earned in (see nonResidentIncomeMonth), rather than using the quarter checkboxes.

The calendar month (1-12) the income was earned in, required only for a non-resident declarant (para 54.1: "Nerezidents deklarācijā DK izvēles laukā \"Nerezidents\" izdara atzīmi un norāda taksācijas gadu un mēnesi, kurā gūts ienākums").

The date the capital asset was disposed of, or money (including earnest money) was received in connection with the transaction, whichever this row records.

The income-type code for this transaction, from the printed footnote 1 codes: N (income from disposal of real estate), A (income from a transaction with shares or capital shares), C (income from a transaction with another type of capital asset), J (income from a mixed-type transaction with capital assets), M (income from exchange of shares or capital shares). Code R is appended if earnest money or an advance was paid. Code L is appended if Law "On Personal Income Tax" transitional-provisions clause 196 applies to the transaction. Code F applies if transitional-provisions clause 50 applies — the source's own footnote uses "ieraksta kodu F" (enter code F) for this case, in contrast to "pievieno kodu R/L" (append code R/L) for the other two modifiers, and it is not fully clear from the printed text whether F stands alone (replacing the base code) or is appended like R/L; this schema models the permissive union of both readings rather than silently resolving the ambiguity.

The total contractually agreed transaction amount for disposing of the capital asset (or, if the law's transitional-provisions clause 50 applies, only the taxable portion of the income).

The portion of the total contractual transaction amount actually received on the income-earning day in column 1, filled only when the revenue from the capital asset is received across more than one tax period (footnote 2).

Documented expenses related specifically to acquiring this capital asset and investments made in it while held (or, for securities, account-maintenance expenses), that can be documentarily proven; if transitional-provisions clause 50 applies, only the acquisition expenses attributable to the column-3 taxable income portion.

The attributable expense portion, computed as (column 4 ÷ column 3) × column 5, filled only when the revenue from the capital asset is received across more than one tax period in installments (footnote 2) — the same condition that triggers column 4.

Tax paid abroad on this transaction's income; per para 54.8, capped at the amount that would equal the Latvian-computed tax at the capital-gains tax rate.

Taxable income from disposing of the capital asset: column 3 minus column 5 (single-period receipt), or column 4 minus column 6 (multi-period receipt in installments), per para 54.9.

The calculated (or withheld) personal income tax: column 8 multiplied by the capital-gains tax rate, minus column 7 (foreign tax paid); shown as a negative value if column 8 is negative (para 54.10). For amounts withheld at source by the payer, footnote 3 states the withheld amount is entered directly without using the calculation formula.

The date the capital asset was disposed of, or money (including earnest money) was received in connection with the transaction, whichever this row records.

The income-type code for this transaction, from the printed footnote 1 codes: N (income from disposal of real estate), A (income from a transaction with shares or capital shares), C (income from a transaction with another type of capital asset), J (income from a mixed-type transaction with capital assets), M (income from exchange of shares or capital shares). Code R is appended if earnest money or an advance was paid. Code L is appended if Law "On Personal Income Tax" transitional-provisions clause 196 applies to the transaction. Code F applies if transitional-provisions clause 50 applies — the source's own footnote uses "ieraksta kodu F" (enter code F) for this case, in contrast to "pievieno kodu R/L" (append code R/L) for the other two modifiers, and it is not fully clear from the printed text whether F stands alone (replacing the base code) or is appended like R/L; this schema models the permissive union of both readings rather than silently resolving the ambiguity.

The total contractually agreed transaction amount for disposing of the capital asset (or, if the law's transitional-provisions clause 50 applies, only the taxable portion of the income).

The portion of the total contractual transaction amount actually received on the income-earning day in column 1, filled only when the revenue from the capital asset is received across more than one tax period (footnote 2).

Documented expenses related specifically to acquiring this capital asset and investments made in it while held (or, for securities, account-maintenance expenses), that can be documentarily proven; if transitional-provisions clause 50 applies, only the acquisition expenses attributable to the column-3 taxable income portion.

The attributable expense portion, computed as (column 4 ÷ column 3) × column 5, filled only when the revenue from the capital asset is received across more than one tax period in installments (footnote 2) — the same condition that triggers column 4.

Tax paid abroad on this transaction's income; per para 54.8, capped at the amount that would equal the Latvian-computed tax at the capital-gains tax rate.

Taxable income from disposing of the capital asset: column 3 minus column 5 (single-period receipt), or column 4 minus column 6 (multi-period receipt in installments), per para 54.9.

The calculated (or withheld) personal income tax: column 8 multiplied by the capital-gains tax rate, minus column 7 (foreign tax paid); shown as a negative value if column 8 is negative (para 54.10). For amounts withheld at source by the payer, footnote 3 states the withheld amount is entered directly without using the calculation formula.

Total of column 3 across all rows, counting only revenue whose portion is not indicated in column 4 (para 54.11) — i.e. excludes any amount already reflected via the received-portion column.

Total of column 5 across all rows, counting only expenses whose portion is not indicated in column 6 (para 54.12).

Sum of all rows' column-9 positive and negative values; if the sum is negative, "0" is entered instead (para 54.13) — unlike the per-row column 9 value, this total is floored at zero.

The date the crypto-asset was disposed of, or money (including earnest money) was received in connection with the transaction. Filled in the declaration's separate "Ienākumi no darījumiem ar kriptoaktīviem" (Income from crypto-asset transactions) section, completed only if the taxpayer had crypto-asset transactions in the reporting period (para 54.1¹).

The total contractually agreed transaction amount for disposing of the crypto-asset.

The portion of the total contractual transaction amount actually received on the income-earning day, filled only when the revenue is received across more than one tax period (footnote 2).

Documented expenses related to acquiring this crypto-asset.

The attributable expense portion, computed as (column 4 ÷ column 3) × column 5, filled only when the revenue is received across more than one tax period in installments (footnote 2).

Tax paid abroad on this crypto-asset transaction's income.

Taxable income from disposing of the crypto-asset. Per para 54.1¹, if the crypto-asset section's own calculation results in a negative value, that negative value does not affect the tax calculation result for other (non-crypto) capital-asset transactions — the two sections' totals are computed and floored independently.

The calculated (or withheld) personal income tax on this crypto-asset row, shown as a negative value if the taxable income is negative (para 54.10, applied by reference to this section per para 54.1¹).

The date the crypto-asset was disposed of, or money (including earnest money) was received in connection with the transaction. Filled in the declaration's separate "Ienākumi no darījumiem ar kriptoaktīviem" (Income from crypto-asset transactions) section, completed only if the taxpayer had crypto-asset transactions in the reporting period (para 54.1¹).

The total contractually agreed transaction amount for disposing of the crypto-asset.

The portion of the total contractual transaction amount actually received on the income-earning day, filled only when the revenue is received across more than one tax period (footnote 2).

Documented expenses related to acquiring this crypto-asset.

The attributable expense portion, computed as (column 4 ÷ column 3) × column 5, filled only when the revenue is received across more than one tax period in installments (footnote 2).

Tax paid abroad on this crypto-asset transaction's income.

Taxable income from disposing of the crypto-asset. Per para 54.1¹, if the crypto-asset section's own calculation results in a negative value, that negative value does not affect the tax calculation result for other (non-crypto) capital-asset transactions — the two sections' totals are computed and floored independently.

The calculated (or withheld) personal income tax on this crypto-asset row, shown as a negative value if the taxable income is negative (para 54.10, applied by reference to this section per para 54.1¹).

Total of column 3 across all crypto-asset rows, counting only revenue whose portion is not indicated in column 4 (para 54.11, applied to this section per para 54.1¹).

Total of column 5 across all crypto-asset rows, counting only expenses whose portion is not indicated in column 6 (para 54.12, applied to this section per para 54.1¹).

Sum of all crypto-asset rows' column-9 positive and negative values; if the sum is negative, "0" is entered instead (para 54.13, applied to this section per para 54.1¹) — this independent crypto-section total is what para 54.1¹ says does not affect the non-crypto total's own calculation.

The signature date. The regulation's own note 2 to Annex 3 states the "date" and "signature" particulars are not filled in if the electronic document is prepared per the regulations on electronic-document design — modelled required: false for that reason, matching Form D's own signatureDate field.

The taxpayer's signature. See signatureDate for the e-signature carve-out.