Registry entry

Latvia Attachment to the Capital Gains Income Declaration DK (Transactions Begun but Not Completed Within One Tax Year)

The State Revenue Service's (Valsts ieņēmumu dienests, VID) attachment to the reporting-period declaration on capital gains income ("Deklarācijas DK pielikums"), titled "Informācija par darījumiem, kas uzsākti, bet nav pabeigti vienā taksācijas gadā" (Information on transactions begun but not completed within one tax year), filed under Cabinet Regulation No. 662 (30 October 2018), "Noteikumi par iedzīvotāju ienākuma nodokļa deklarācijām un to aizpildīšanas kārtību", as amended by Cabinet Regulation No. 615 of 21 October 2025 (in force 2026-01-01), §§58-61. This pielikums is completed by a taxpayer who, within the tax year, began but did not complete one or more transactions with capital assets: a resident taxpayer lists all such transactions in Latvia or abroad, while a nonresident taxpayer lists only those from disposal of capital assets located in Latvia. Unlike lv/vid/capital-gains-income-declaration-dk itself (filed for the full tax year, per quarter, or per month by a nonresident), this pielikums is filed once a year, by 1 June of the year following the tax year (§59) — its own printed template accordingly carries no quarter/month reporting-period fields. It is a companion document to Declaration DK under the same Cabinet Regulation No. 662, but is its own top-level schema/track rather than a version of Declaration DK, per this registry's own standing scoping precedent (see lv/vid/capital-gains-income-declaration-dk v1.0.0's VERIFICATION.md, "Out of scope"): the regulation's own para. 3 lists Declaration DK, this pielikums, and the ienākuma precizēšanas deklarācija GD as three separate documents under the "deklarācija par ienākumu no kapitāla pieauguma" umbrella, and this pielikums is a genuinely distinct 6-column table (transaction start date, transaction type, counterparty identifier, counterparty name, nonresident-counterparty residence country, expected income year/month) with its own transaction-type footnote that includes a K (crypto-asset) code absent from Declaration DK's own footnote 1, and — unlike Declaration DK's footnote — no F or L transitional-provisions modifier codes.

Registry entry

lv/vid/capital-gains-income-declaration-dk-pielikums

Jurisdiction
Latvia · national
Version
1.0.0
Verification
draft
Authority
State Revenue Service of the Republic of Latvia (Valsts ieņēmumu dienests)

Authoritative source Cabinet Regulation No. 662 (30 October 2018), "Noteikumi par iedzīvotāju ienākuma nodokļa deklarācijām un to aizpildīšanas kārtību" (Regulations on Personal Income Tax Declarations and the Procedure for Their Completion), Annex 3 (3. pielikums) template section titled "Deklarācijas DK pielikums" and Section VIII (§§58-61, Declaration DK pielikums completion instructions), as amended by Cabinet Regulation No. 615 of 21 October 2025, in force 2026-01-01.

Machine access

Schema document
registry/lv/vid/capital-gains-income-declaration-dk-pielikums/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/lv/vid/capital-gains-income-declaration-dk-pielikums/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

18 fields across 4 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Nodokļa maksātāja identifikācija (Taxpayer Identification)

  • applicantFullName string required

    The declarant's full given name and surname, entered on a single fill-in line — the same field as Declaration DK's and Form D's own applicantFullName.

    classification: pii
  • applicantPersonalCode string required

    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 Declaration DK's own applicantPersonalCode field.

    patternclassification: sensitive-pii
  • applicantPhoneNumber string optional

    The declarant's phone number, printed on the page-footer signature line "(tālrunis)" as a plain fill-in line, matching Declaration DK's own footer phone field.

Darījumi, kas uzsākti, bet nav pabeigti (Transactions Begun but Not Completed)

  • transactionEntry1StartDate date optional

    The date of the earliest transaction element proving the transaction began within the tax year — which may be receipt of earnest money, signing of a contract of intent to dispose of the capital asset, an advance-equivalent payment, or transfer of risk (para 60.1).

  • transactionEntry1Type string optional

    The transaction-type code, from the printed footnote 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), K (income from a transaction with crypto-assets — a code this pielikums's own footnote carries that Declaration DK's own footnote 1 does not). Code R is appended if earnest money or an advance was paid. Unlike Declaration DK's own footnote 1, this pielikums's footnote has no F or L transitional-provisions modifier codes.

    pattern
  • transactionEntry1CounterpartyIdNumber string optional

    Identifying information about the transaction counterparty, whose format depends on counterparty type per para 60.2: for a resident natural person, their personas kods; for a nonresident natural person, their personas kods if they have one in their country of residence, or otherwise their year, month, and date of birth; for a legal person, their registration number. Modelled as an unconstrained string rather than a single fabricated pattern, since the source itself prescribes three different formats.

  • transactionEntry1CounterpartyName string optional

    The transaction counterparty's name (for a legal person) or given name and surname (for a natural person) (para 60.3).

  • transactionEntry1CounterpartyResidenceCountry string optional

    The transaction counterparty's country of residence, filled only when the counterparty is a nonresident of the Republic of Latvia (para 60.4).

  • transactionEntry1ExpectedIncomeYearMonth string optional

    The year and month the taxpayer expects to earn income in connection with the begun transaction, filled when payment is anticipated in tax years following the year the transaction began (para 60.5). Printed as a single undivided cell (not separate year/month boxes), modelled as one free-text field for that reason. Per para 61, this field is left blank instead — with the additionalInformationDeferredIncome block completed in its place — when the income-earning day is deferred to a still-unknown future tax period.

  • transactionEntry2StartDate date optional

    The date of the earliest transaction element proving the transaction began within the tax year — which may be receipt of earnest money, signing of a contract of intent to dispose of the capital asset, an advance-equivalent payment, or transfer of risk (para 60.1).

  • transactionEntry2Type string optional

    The transaction-type code, from the printed footnote 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), K (income from a transaction with crypto-assets — a code this pielikums's own footnote carries that Declaration DK's own footnote 1 does not). Code R is appended if earnest money or an advance was paid. Unlike Declaration DK's own footnote 1, this pielikums's footnote has no F or L transitional-provisions modifier codes.

    pattern
  • transactionEntry2CounterpartyIdNumber string optional

    Identifying information about the transaction counterparty, whose format depends on counterparty type per para 60.2: for a resident natural person, their personas kods; for a nonresident natural person, their personas kods if they have one in their country of residence, or otherwise their year, month, and date of birth; for a legal person, their registration number. Modelled as an unconstrained string rather than a single fabricated pattern, since the source itself prescribes three different formats.

  • transactionEntry2CounterpartyName string optional

    The transaction counterparty's name (for a legal person) or given name and surname (for a natural person) (para 60.3).

  • transactionEntry2CounterpartyResidenceCountry string optional

    The transaction counterparty's country of residence, filled only when the counterparty is a nonresident of the Republic of Latvia (para 60.4).

  • transactionEntry2ExpectedIncomeYearMonth string optional

    The year and month the taxpayer expects to earn income in connection with the begun transaction, filled when payment is anticipated in tax years following the year the transaction began (para 60.5). Printed as a single undivided cell (not separate year/month boxes), modelled as one free-text field for that reason. Per para 61, this field is left blank instead — with the additionalInformationDeferredIncome block completed in its place — when the income-earning day is deferred to a still-unknown future tax period.

Papildu informācija (Additional Information)

  • additionalInformationDeferredIncome string optional

    Free-text block completed, in place of the "expected income year, month" column, when a capital-asset transaction (including a share/capital-share exchange for other shares/capital shares without other consideration) was performed but the capital-gains income-earning day is deferred to a still-unknown future tax period. States the type of capital asset transacted, its acquisition value, and the type and value of the transaction performed (para 61). Applies at the declaration level rather than to a single named row, so it is not tied to a specific transactionEntry{N} field by this schema.

Iesniegšana (Filing)

  • signatureDate date optional

    The signature date. The regulation's own note 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 Declaration DK's own signatureDate field.

  • signature string optional

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

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and flow and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-21

Derived directly from the regulation's own printed Annex 3 template section and completion instructions (§§58-61). Not yet cross-checked against VID's own live EDS (Elektroniskā deklarēšanas sistēma) online-filing screens for this specific attachment — see "Path to a verified claim" below.

Why this schema and why now (GOV-4202, "GovSchema Standard Research")

The GOV-4169 and GOV-4193 cycles' own re-examination of the remaining LV VID candidates found the Declaration DK pielikums ("Informācija par darījumiem, kas uzsākti, bet nav pabeigti vienā taksācijas gadā") structurally distinct from Declaration DK itself: the regulation's own para. 3 lists Declaration DK, this pielikums, and the ienākuma precizēšanas deklarācija GD as three separate documents under the "deklarācija par ienākumu no kapitāla pieauguma" umbrella, none of them a numbered Form D annex the way D1/D1¹/D2/D2¹/D4 are. GOV-4193's own VERIFICATION.md accordingly banked this pielikums as its own top-level schema/track, open backlog. This cycle authors it as lv/vid/capital-gains-income-declaration-dk-pielikums, closing that banked candidate.

Reaching the live source

Re-fetched https://likumi.lv/ta/id/302688-noteikumi-par-iedzivotaju-ienakuma-nodokla-deklaracijam-un-to-aizpildisanas-kartibu directly with a standard desktop Chrome User-Agent: HTTP 200, Content-Type: text/html; charset=utf-8, 365,651 bytes — the identical byte count every prior fetch of this same regulation has recorded across lv/vid/annual-income-tax-declaration-form-d (v1.0.0-v1.4.1) and lv/vid/capital-gains-income-declaration-dk (v1.0.0), confirming this cycle reads the same live regulation text.

Extraction method

Not a summarizer tool: the raw HTML was searched directly for the paragraph anchors governing the pielikums (data-num="58" through data-num="61") and, separately, for the rendered template markup itself, located within the same Annex 3 (3. pielikums) block immediately after Declaration DK's own signature/footer table. The raw <TABLE>/<TR>/<TD> structure was walked directly (not tag-stripped prose) to recover the exact layout:

  • Title block: right-aligned bold "Deklarācijas DK pielikums", then centered bold "INFORMĀCIJA PAR DARĪJUMIEM, KAS UZSĀKTI, BET NAV PABEIGTI VIENĀ TAKSĀCIJAS GADĀ" — confirming this is a titled attachment embedded within Annex 3 rather than a separately numbered pielikums (no "4. pielikums" marker exists anywhere in the document; a search for every N. pielikum occurrence in the raw HTML confirms the document defines only Annexes 1-3).
  • Identification block: exactly two fields — "1. Vārds, uzvārds" (name) and "2. Personas kods" (personal code, printed as 6 digit boxes + a literal dash + 5 digit boxes, the identical layout to Declaration DK's and Form D's own personal-code field). Genuine finding: no tax-year field appears anywhere in this pielikums's own printed header, unlike Declaration DK's period block — consistent with §59's statement that the pielikums is filed once a year, by 1 June of the year following the tax year (an annual-only filing, with no quarterly/monthly variant), so the tax year is established by the filing itself rather than a declared field.
  • Main table: a 6-column table (confirmed by the literal 1|2|3|4|5|6 header row) with headers "Darījuma uzsākšanas diena", "Darījuma veids*", "Darījuma partnera reģistrācijas numurs (fiziskajai personai – personas kods)", "Darījuma partnera nosaukums (fiziskajai personai – vārds, uzvārds)", "Informācija par darījuma partneri – Latvijas Republikas nerezidentu", and "Sagaidāmā ienākuma gūšanas gads, mēnesis" — exactly the 6 columns pre-scouted by the GOV-4193 cycle. Exactly 2 blank data rows, with no Kopā (Total) row — unlike Declaration DK's own two tables, this pielikums has no monetary columns to total.
  • Footnote (Paskaidrojums. *): read in full and matched against Declaration DK's own footnote 1. Confirmed the pre-scouted finding: this footnote's codes are "N – ... A – ... C – ... J – ... M – ... K – ienākums no darījuma ar kriptoaktīviem" (six base codes, including K for crypto-asset income, absent from Declaration DK's own footnote 1) "Ja tiek maksāta rokasnauda vai avanss, darījuma kodam pievieno kodu R." — only the R modifier is defined here. Declaration DK's own footnote 1 additionally defines F and L transitional-provisions modifier codes; this pielikums's footnote has neither.
  • "Papildu informācija:" block: a 2-blank-line free-text block, confirmed to sit between the main table's footnote and the attestation line, matching §61's description of the additional-information carve-out for transactions whose income-earning day is deferred to a still-unknown future tax period.
  • Attestation and signature block: the identical attestation statement ("Apstiprinu, ka pielikumā sniegtā informācija ir pilnīga un pareiza.") and an identically-shaped 24%/12%/35%/6%/24%-width signature table (datums / paraksts / tālrunis) to Declaration DK's own footer — confirmed this pielikums carries its own complete signature block, separate from Declaration DK's, rather than sharing one.
  • Paragraphs 58-61 (data-num="58" through data-num="61") were read in full and matched to the fields and instructions they govern: §58 (who must file), §59 (resident vs. nonresident scope, and the annual, 1-June filing deadline), §60 (the six lettered completion instructions 60.1-60.5 for columns 1, 3, 4, 5, 6 — column 2's own instruction is the footnote itself, not a numbered sub-paragraph), and §61 (the deferred-income-day "Papildu informācija" carve-out).

Disclosed finding: counterparty identifier is a union-typed field

§60.2 states column 3 ("Darījuma partnera reģistrācijas numurs (fiziskajai personai – personas kods)") holds different data depending on counterparty type: a resident natural person's personas kods; a nonresident natural person's personas kods if they have one in their country of residence, or otherwise their year, month, and date of birth; or a legal person's registration number. Rather than fabricate a single validation pattern for what the source itself defines as three different formats, transactionEntry{N}CounterpartyIdNumber is modelled as an unconstrained string, with the ambiguity stated directly in the field's own description. This is the same category of disclosed-not-resolved finding this registry has recorded before (e.g. Declaration DK's own income-type F/R/L modifier ambiguity).

Scope boundaries

  • In scope: the Declaration DK pielikums's own identification fields, 6-column transaction table (2 entries), "Papildu informācija" block, and attestation/signature block, per §§58-61.
  • Out of scope, open backlog: the ienākuma precizēšanas deklarācija GD (annual capital-gains correction declaration, §§62-63) — excluded as a formula-derived recomputation, the same reasoning already applied to Form D's own Annexes D3/D3¹ and to Declaration DK's own scope boundary.

Conformance

8 fixtures committed at conformance/lv/vid/capital-gains-income-declaration-dk-pielikums/1.0.0/ (3 valid + 5 mutation controls), covering: required-field omission (name, personal code), pattern violations (personal code, and a transaction-type code using the F modifier — deliberately invalid here since, unlike Declaration DK, this pielikums's footnote defines no F/L modifiers), a valid two-transaction fixture exercising the K (crypto) code and the R (earnest-money) modifier together with a nonresident counterparty's residence-country field, a valid fixture exercising the §61 deferred-income "Papildu informācija" carve-out in place of the expected income year/month column, and unknown-field rejection.

An ephemeral, from-scratch Python conformance checker (deriving required/validation.pattern rules directly from this schema's own fields[], discarded after use, not committed) ran all 8 fixtures: all 3 valid fixtures pass with zero errors, and all 5 mutation fixtures fail with exactly the expected violation.

node tools/validate.mjs and node tools/validate-ajv.mjs both pass on schema.json individually and as part of the full registry run (579/579), after regenerating tools/govschema-client/registry-index.json.

Path to a verified claim

VID's EDS (Elektroniskā deklarēšanas sistēma) online-filing screens for the Declaration DK pielikums were not compared field-by-field this cycle (EDS requires an authenticated Latvian e-identity session, the same access barrier already recorded against every other EDS-filed LV VID document in this registry). A future cycle with EDS access could upgrade this to verified.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by State Revenue Service of the Republic of Latvia (Valsts ieņēmumu dienests) or any government. The authoritative source is always the live government form and its official instructions.