{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "lv/vid/capital-gains-income-declaration-dk",
  "version": "1.0.0",
  "title": "Latvia Reporting-Period Declaration on Capital Gains Income (Declaration DK)",
  "description": "The State Revenue Service's (Valsts ieņēmumu dienests, VID) reporting-period declaration on capital gains income (pārskata perioda deklarācija par ienākumu no kapitāla pieauguma, \"deklarācija DK\"), 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). Declaration DK is a standalone declaration on income from capital gains specifically (not from other capital income, e.g. debt-instrument disposal or investment-account income, which it does not cover per para 55), filed either for the full tax year or per quarter as income accrues, and separately by nonresidents for the month income was earned. It is a companion document to lv/vid/annual-income-tax-declaration-form-d (Form D and its Annexes D1, D1¹, D2, D2¹, D4) under the same Cabinet Regulation No. 662, but is its own top-level filing rather than a Form D annex, since the regulation's own para. 3 lists it as one of three separate \"deklarācija par ienākumu no kapitāla pieauguma\" documents (Declaration DK itself; the Declaration DK pielikums, on transactions begun but not completed within one tax year; and the Ienākuma precizēšanas deklarācija GD, an annual capital-gains correction declaration) rather than a numbered Form D pielikums. Scoped to Declaration DK's own two sections (regular capital-asset transactions, and the separately-completed crypto-asset-transactions section per para 54.1¹) only; the Declaration DK pielikums (its own top-level schema/track per this registry's own standing scoping precedent) and the ienākuma precizēšanas deklarācija GD (excluded as a formula-derived recomputation, the same reasoning already applied to Form D's own Annexes D3/D3¹) remain open backlog — see VERIFICATION.md.",
  "status": "draft",
  "jurisdiction": {
    "country": "LV",
    "level": "national"
  },
  "authority": {
    "name": "State Revenue Service of the Republic of Latvia (Valsts ieņēmumu dienests)",
    "abbreviation": "VID",
    "url": "https://www.vid.gov.lv"
  },
  "process": {
    "type": "filing",
    "language": "lv"
  },
  "source": {
    "url": "https://likumi.lv/ta/id/302688-noteikumi-par-iedzivotaju-ienakuma-nodokla-deklaracijam-un-to-aizpildisanas-kartibu",
    "retrievedAt": "2026-07-21",
    "documentRef": "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, Declaration DK template) and Section VIII (§§3, 54-59, Declaration DK completion instructions), as amended by Cabinet Regulation No. 615 of 21 October 2025, in force 2026-01-01."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-21",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-21",
    "notes": "GOV-4193 (\"GovSchema Standard Research\"). Re-fetched the same likumi.lv source already used for lv/vid/annual-income-tax-declaration-form-d: HTTP 200, 365,651 bytes — byte-identical to every prior fetch across that document's v1.0.0-v1.4.1. Declaration DK was flagged as the single most likely next LV VID candidate by the GOV-4169 and GOV-4184 cycles' own re-examination (\"viable, but as its own schema/track, not a further Form D annex step\"), since it is a genuine <TABLE>-rendered declaration (Annex 3) with real completion instructions (§§54, 54.1-54.13, 54.1¹), the same class of source strength as D1/D2/D1¹/D2¹/D4. Independently parsed the raw HTML table structure (not a summarizer) to confirm row/column counts: 2 regular capital-asset-transaction rows plus a \"Kopā\" (Total) row, and — a structural finding distinct from any Form D annex authored so far — a second, fully parallel 2-row-plus-total \"Ienākumi no darījumiem ar kriptoaktīviem\" (Income from crypto-asset transactions) section that is completed separately per para 54.1¹, with its own independently-floored total (a negative crypto-section result does not offset the non-crypto total). One genuine source ambiguity is disclosed on the income-type field: footnote 1 uses \"ieraksta kodu F\" (enter code F) for the transitional-provisions clause-50 case, unlike \"pievieno kodu R/L\" (append code R/L) for the other two modifiers, and it is not clear from the printed text whether F stands alone or combines with the base code — modelled as a permissive union pattern rather than silently resolved. Scoped to Declaration DK itself; the Declaration DK pielikums and the ienākuma precizēšanas deklarācija GD are out of scope — see description and VERIFICATION.md."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-21"
  },
  "license": "CC-BY-4.0",
  "steps": [
    {
      "id": "identification",
      "title": "Nodokļa maksātāja identifikācija (Taxpayer Identification)",
      "fields": [
        "applicantFullName",
        "applicantPersonalCode",
        "applicantPhoneNumber"
      ],
      "next": "reporting_period"
    },
    {
      "id": "reporting_period",
      "title": "Ienākuma gūšanas periods (Reporting Period)",
      "fields": [
        "taxationYear",
        "reportingQuarter",
        "nonResident",
        "nonResidentIncomeMonth"
      ],
      "next": "capital_asset_transactions"
    },
    {
      "id": "capital_asset_transactions",
      "title": "Darījumi ar kapitāla aktīviem (Capital Asset Transactions)",
      "fields": [
        "capitalAssetEntry1IncomeDate",
        "capitalAssetEntry1IncomeType",
        "capitalAssetEntry1DisposalRevenue",
        "capitalAssetEntry1ReceivedRevenuePortion",
        "capitalAssetEntry1AcquisitionExpenses",
        "capitalAssetEntry1AttributableExpensePortion",
        "capitalAssetEntry1ForeignTaxPaid",
        "capitalAssetEntry1TaxableIncome",
        "capitalAssetEntry1CalculatedTax",
        "capitalAssetEntry2IncomeDate",
        "capitalAssetEntry2IncomeType",
        "capitalAssetEntry2DisposalRevenue",
        "capitalAssetEntry2ReceivedRevenuePortion",
        "capitalAssetEntry2AcquisitionExpenses",
        "capitalAssetEntry2AttributableExpensePortion",
        "capitalAssetEntry2ForeignTaxPaid",
        "capitalAssetEntry2TaxableIncome",
        "capitalAssetEntry2CalculatedTax",
        "capitalAssetTotalDisposalRevenue",
        "capitalAssetTotalAcquisitionExpenses",
        "capitalAssetTotalCalculatedTax"
      ],
      "next": "crypto_asset_transactions"
    },
    {
      "id": "crypto_asset_transactions",
      "title": "Ienākumi no darījumiem ar kriptoaktīviem (Income from Crypto-Asset Transactions)",
      "fields": [
        "cryptoAssetEntry1IncomeDate",
        "cryptoAssetEntry1DisposalRevenue",
        "cryptoAssetEntry1ReceivedRevenuePortion",
        "cryptoAssetEntry1AcquisitionExpenses",
        "cryptoAssetEntry1AttributableExpensePortion",
        "cryptoAssetEntry1ForeignTaxPaid",
        "cryptoAssetEntry1TaxableIncome",
        "cryptoAssetEntry1CalculatedTax",
        "cryptoAssetEntry2IncomeDate",
        "cryptoAssetEntry2DisposalRevenue",
        "cryptoAssetEntry2ReceivedRevenuePortion",
        "cryptoAssetEntry2AcquisitionExpenses",
        "cryptoAssetEntry2AttributableExpensePortion",
        "cryptoAssetEntry2ForeignTaxPaid",
        "cryptoAssetEntry2TaxableIncome",
        "cryptoAssetEntry2CalculatedTax",
        "cryptoAssetTotalDisposalRevenue",
        "cryptoAssetTotalAcquisitionExpenses",
        "cryptoAssetTotalCalculatedTax"
      ],
      "next": "filing"
    },
    {
      "id": "filing",
      "title": "Iesniegšana (Filing)",
      "fields": [
        "signatureDate",
        "signature"
      ]
    }
  ],
  "fields": [
    {
      "name": "applicantFullName",
      "label": "Vārds, uzvārds",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "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.",
      "sourceRef": "Declaration DK header, \"Vārds, uzvārds\"",
      "validation": {}
    },
    {
      "name": "applicantPersonalCode",
      "label": "Personas kods",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "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.",
      "sourceRef": "Declaration DK header, \"Personas kods\"",
      "validation": {
        "pattern": "^[0-9]{6}-[0-9]{5}$"
      }
    },
    {
      "name": "applicantPhoneNumber",
      "label": "Tālrunis",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK footer, \"(tālrunis)\"",
      "validation": {}
    },
    {
      "name": "taxationYear",
      "label": "Ienākuma gūšanas periods — gads",
      "type": "integer",
      "required": true,
      "description": "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.",
      "sourceRef": "Declaration DK header, row 3 \"Ienākuma gūšanas periods\", \". gads/gada\"; para 54.1",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "reportingQuarter",
      "label": "Ceturksnis",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK header, row 3, \"1./2./3./4. ceturksnis\" checkboxes; para 54.1",
      "validation": {
        "enum": [
          1,
          2,
          3,
          4
        ]
      }
    },
    {
      "name": "nonResident",
      "label": "Nerezidents",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK header, row 3, \"Nerezidents\" checkbox; para 54.1",
      "validation": {}
    },
    {
      "name": "nonResidentIncomeMonth",
      "label": "Mēnesis",
      "type": "integer",
      "required": false,
      "description": "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\").",
      "sourceRef": "Declaration DK header, row 3, \"(mēnesis)\"; para 54.1",
      "requiredWhen": {
        "field": "nonResident",
        "equals": true
      },
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "capitalAssetEntry1IncomeDate",
      "label": "Ienākuma gūšanas diena",
      "type": "date",
      "required": false,
      "description": "The date the capital asset was disposed of, or money (including earnest money) was received in connection with the transaction, whichever this row records.",
      "sourceRef": "Declaration DK table, column 1, row 1; para 54.2",
      "validation": {}
    },
    {
      "name": "capitalAssetEntry1IncomeType",
      "label": "Ienākuma veids",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 2, row 1; para 54.3, footnote 1",
      "validation": {
        "pattern": "^[NACJM][FLR]{0,3}$"
      }
    },
    {
      "name": "capitalAssetEntry1DisposalRevenue",
      "label": "Ieņēmumi no kapitāla aktīva atsavināšanas",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, column 3, row 1; para 54.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry1ReceivedRevenuePortion",
      "label": "Saņemtā ieņēmumu daļa",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, column 4, row 1; para 54.5, footnote 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry1AcquisitionExpenses",
      "label": "Izdevumi, kas saistīti ar kapitāla aktīva iegādi (ar veiktajiem ieguldījumiem)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 5, row 1; para 54.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry1AttributableExpensePortion",
      "label": "Attiecināmā izdevumu daļa (4. : 3. x 5.)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 6, row 1; para 54.7, footnote 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry1ForeignTaxPaid",
      "label": "Ārvalstī samaksātais nodoklis",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 7, row 1; para 54.8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry1TaxableIncome",
      "label": "Apliekamais ienākums no kapitāla aktīva atsavināšanas (3. – 5. vai 4. – 6.)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 8, row 1; para 54.9",
      "validation": {}
    },
    {
      "name": "capitalAssetEntry1CalculatedTax",
      "label": "Aprēķinātais (vai ieturētais) iedzīvotāju ienākuma nodoklis (8. x nodokļa likme – 7.)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 9, row 1; para 54.10, footnote 3",
      "validation": {}
    },
    {
      "name": "capitalAssetEntry2IncomeDate",
      "label": "Ienākuma gūšanas diena",
      "type": "date",
      "required": false,
      "description": "The date the capital asset was disposed of, or money (including earnest money) was received in connection with the transaction, whichever this row records.",
      "sourceRef": "Declaration DK table, column 1, row 2; para 54.2",
      "validation": {}
    },
    {
      "name": "capitalAssetEntry2IncomeType",
      "label": "Ienākuma veids",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 2, row 2; para 54.3, footnote 1",
      "validation": {
        "pattern": "^[NACJM][FLR]{0,3}$"
      }
    },
    {
      "name": "capitalAssetEntry2DisposalRevenue",
      "label": "Ieņēmumi no kapitāla aktīva atsavināšanas",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, column 3, row 2; para 54.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry2ReceivedRevenuePortion",
      "label": "Saņemtā ieņēmumu daļa",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, column 4, row 2; para 54.5, footnote 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry2AcquisitionExpenses",
      "label": "Izdevumi, kas saistīti ar kapitāla aktīva iegādi (ar veiktajiem ieguldījumiem)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 5, row 2; para 54.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry2AttributableExpensePortion",
      "label": "Attiecināmā izdevumu daļa (4. : 3. x 5.)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 6, row 2; para 54.7, footnote 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry2ForeignTaxPaid",
      "label": "Ārvalstī samaksātais nodoklis",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 7, row 2; para 54.8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetEntry2TaxableIncome",
      "label": "Apliekamais ienākums no kapitāla aktīva atsavināšanas (3. – 5. vai 4. – 6.)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 8, row 2; para 54.9",
      "validation": {}
    },
    {
      "name": "capitalAssetEntry2CalculatedTax",
      "label": "Aprēķinātais (vai ieturētais) iedzīvotāju ienākuma nodoklis (8. x nodokļa likme – 7.)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, column 9, row 2; para 54.10, footnote 3",
      "validation": {}
    },
    {
      "name": "capitalAssetTotalDisposalRevenue",
      "label": "Kopā — Ieņēmumi no kapitāla aktīva atsavināšanas",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Declaration DK table, \"Kopā\" row, column 3; para 54.11",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetTotalAcquisitionExpenses",
      "label": "Kopā — Izdevumi, kas saistīti ar kapitāla aktīva iegādi",
      "type": "number",
      "required": true,
      "description": "Total of column 5 across all rows, counting only expenses whose portion is not indicated in column 6 (para 54.12).",
      "sourceRef": "Declaration DK table, \"Kopā\" row, column 5; para 54.12",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalAssetTotalCalculatedTax",
      "label": "Kopā — Aprēķinātais (vai ieturētais) iedzīvotāju ienākuma nodoklis",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Declaration DK table, \"Kopā\" row, column 9; para 54.13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry1IncomeDate",
      "label": "Ienākuma gūšanas diena",
      "type": "date",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 1, row 1; para 54.1¹, 54.2",
      "validation": {}
    },
    {
      "name": "cryptoAssetEntry1DisposalRevenue",
      "label": "Ieņēmumi no kapitāla aktīva atsavināšanas",
      "type": "number",
      "required": false,
      "description": "The total contractually agreed transaction amount for disposing of the crypto-asset.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 3, row 1; para 54.1¹, 54.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry1ReceivedRevenuePortion",
      "label": "Saņemtā ieņēmumu daļa",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 4, row 1; para 54.1¹, 54.5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry1AcquisitionExpenses",
      "label": "Izdevumi, kas saistīti ar kapitāla aktīva iegādi",
      "type": "number",
      "required": false,
      "description": "Documented expenses related to acquiring this crypto-asset.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 5, row 1; para 54.1¹, 54.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry1AttributableExpensePortion",
      "label": "Attiecināmā izdevumu daļa (4. : 3. x 5.)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 6, row 1; para 54.1¹, 54.7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry1ForeignTaxPaid",
      "label": "Ārvalstī samaksātais nodoklis",
      "type": "number",
      "required": false,
      "description": "Tax paid abroad on this crypto-asset transaction's income.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 7, row 1; para 54.1¹, 54.8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry1TaxableIncome",
      "label": "Apliekamais ienākums no kapitāla aktīva atsavināšanas",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 8, row 1; para 54.1¹, 54.9",
      "validation": {}
    },
    {
      "name": "cryptoAssetEntry1CalculatedTax",
      "label": "Aprēķinātais (vai ieturētais) iedzīvotāju ienākuma nodoklis",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 9, row 1; para 54.1¹, 54.10",
      "validation": {}
    },
    {
      "name": "cryptoAssetEntry2IncomeDate",
      "label": "Ienākuma gūšanas diena",
      "type": "date",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 1, row 2; para 54.1¹, 54.2",
      "validation": {}
    },
    {
      "name": "cryptoAssetEntry2DisposalRevenue",
      "label": "Ieņēmumi no kapitāla aktīva atsavināšanas",
      "type": "number",
      "required": false,
      "description": "The total contractually agreed transaction amount for disposing of the crypto-asset.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 3, row 2; para 54.1¹, 54.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry2ReceivedRevenuePortion",
      "label": "Saņemtā ieņēmumu daļa",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 4, row 2; para 54.1¹, 54.5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry2AcquisitionExpenses",
      "label": "Izdevumi, kas saistīti ar kapitāla aktīva iegādi",
      "type": "number",
      "required": false,
      "description": "Documented expenses related to acquiring this crypto-asset.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 5, row 2; para 54.1¹, 54.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry2AttributableExpensePortion",
      "label": "Attiecināmā izdevumu daļa (4. : 3. x 5.)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 6, row 2; para 54.1¹, 54.7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry2ForeignTaxPaid",
      "label": "Ārvalstī samaksātais nodoklis",
      "type": "number",
      "required": false,
      "description": "Tax paid abroad on this crypto-asset transaction's income.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 7, row 2; para 54.1¹, 54.8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetEntry2TaxableIncome",
      "label": "Apliekamais ienākums no kapitāla aktīva atsavināšanas",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 8, row 2; para 54.1¹, 54.9",
      "validation": {}
    },
    {
      "name": "cryptoAssetEntry2CalculatedTax",
      "label": "Aprēķinātais (vai ieturētais) iedzīvotāju ienākuma nodoklis",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, column 9, row 2; para 54.1¹, 54.10",
      "validation": {}
    },
    {
      "name": "cryptoAssetTotalDisposalRevenue",
      "label": "Kopā — Ieņēmumi no kapitāla aktīva atsavināšanas (kriptoaktīvi)",
      "type": "number",
      "required": true,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, \"Kopā\" row, column 3; para 54.1¹, 54.11",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetTotalAcquisitionExpenses",
      "label": "Kopā — Izdevumi, kas saistīti ar kapitāla aktīva iegādi (kriptoaktīvi)",
      "type": "number",
      "required": true,
      "description": "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).",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, \"Kopā\" row, column 5; para 54.1¹, 54.12",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cryptoAssetTotalCalculatedTax",
      "label": "Kopā — Aprēķinātais (vai ieturētais) iedzīvotāju ienākuma nodoklis (kriptoaktīvi)",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Declaration DK table, \"Ienākumi no darījumiem ar kriptoaktīviem\" section, \"Kopā\" row, column 9; para 54.1¹, 54.13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "signatureDate",
      "label": "(datums)",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Declaration DK footer, \"(datums)\"; Annex 3 note 2",
      "validation": {}
    },
    {
      "name": "signature",
      "label": "(nodokļa maksātāja paraksts)",
      "type": "string",
      "required": false,
      "description": "The taxpayer's signature. See signatureDate for the e-signature carve-out.",
      "sourceRef": "Declaration DK footer, \"(nodokļa maksātāja paraksts)\"; Annex 3 note 2",
      "validation": {}
    }
  ],
  "documents": [
    {
      "id": "completenessAttestation",
      "label": "Attestation that the declared information is complete and correct",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "Apstiprinu, ka pielikumā sniegtā informācija ir pilnīga un pareiza.",
      "sourceRef": "Declaration DK footer, closing attestation line"
    }
  ],
  "crossFieldValidation": [
    {
      "id": "nonResidentExcludesReportingQuarter",
      "when": {
        "field": "nonResident",
        "equals": true
      },
      "requireAbsent": [
        "reportingQuarter"
      ]
    },
    {
      "id": "capitalAssetEntry1ReceivedPortionRequiresAttributablePortion",
      "when": {
        "field": "capitalAssetEntry1ReceivedRevenuePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "capitalAssetEntry1AttributableExpensePortion"
      ]
    },
    {
      "id": "capitalAssetEntry1AttributablePortionRequiresReceivedPortion",
      "when": {
        "field": "capitalAssetEntry1AttributableExpensePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "capitalAssetEntry1ReceivedRevenuePortion"
      ]
    },
    {
      "id": "capitalAssetEntry2ReceivedPortionRequiresAttributablePortion",
      "when": {
        "field": "capitalAssetEntry2ReceivedRevenuePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "capitalAssetEntry2AttributableExpensePortion"
      ]
    },
    {
      "id": "capitalAssetEntry2AttributablePortionRequiresReceivedPortion",
      "when": {
        "field": "capitalAssetEntry2AttributableExpensePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "capitalAssetEntry2ReceivedRevenuePortion"
      ]
    },
    {
      "id": "cryptoAssetEntry1ReceivedPortionRequiresAttributablePortion",
      "when": {
        "field": "cryptoAssetEntry1ReceivedRevenuePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "cryptoAssetEntry1AttributableExpensePortion"
      ]
    },
    {
      "id": "cryptoAssetEntry1AttributablePortionRequiresReceivedPortion",
      "when": {
        "field": "cryptoAssetEntry1AttributableExpensePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "cryptoAssetEntry1ReceivedRevenuePortion"
      ]
    },
    {
      "id": "cryptoAssetEntry2ReceivedPortionRequiresAttributablePortion",
      "when": {
        "field": "cryptoAssetEntry2ReceivedRevenuePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "cryptoAssetEntry2AttributableExpensePortion"
      ]
    },
    {
      "id": "cryptoAssetEntry2AttributablePortionRequiresReceivedPortion",
      "when": {
        "field": "cryptoAssetEntry2AttributableExpensePortion",
        "greaterThan": 0
      },
      "requirePresent": [
        "cryptoAssetEntry2ReceivedRevenuePortion"
      ]
    }
  ]
}