Paraguay IRP — Rentas de Servicios Personales (Individual Income Tax Return)

Candidate selection

GOV-4427 ("GovSchema Standard Research", child of GOV-4424). The GOV-4424 cycle scouted Paraguay as a brand-new jurisdiction alongside Namibia and Tajikistan and found it the strongest of the three (4 of 6 verticals STRONG — Taxes, Business Formation, DMV, Visa — the strongest new-jurisdiction showing since Botswana; see CATALOG.md's Known Gaps entry 0i). Taxes was delegated to this issue as the first vertical to author, opening Paraguay as the registry's 85th jurisdiction; Business Formation, DMV, and Visa remain open STRONG backlog for future cycles, and Passport/National ID (cédula) are confirmed dead ends (both routed through a login-gated e-gov portal or an in-person office, per the scouting cycle's own findings).

Reaching the live source

The scouting cycle's own note already gave the exact document URL and byte count; both were independently re-verified rather than trusted at face value:

• https://www.dnit.gov.py/documents/d/global/formulario-n-515-irp-rentas-derivadas-de-la-prestacion-de-servicios-personales-version-1
• HTTP 200, Content-Type: application/pdf, 704,170 bytes — matching the banked figure exactly.
• No login, CAPTCHA, or WAF gate — a plain unauthenticated curl request with no session/cookie state reached it cleanly.
• sha256 221a33b936afc802ab9296615426e0c51a3881c2b1f98befae55dc867fc7d956.
• PDF header confirmed by clean pdfjs-dist text-layer extraction across all 3 pages, no OCR/scan-image fallback needed.

Extraction method

Extracted with pdfjs-dist (vendored at /tmp/node_modules/pdfjs-dist, CommonJS build at legacy/build/pdf.js). getAnnotations() was run against every page first and returned zero /Widget annotations throughout — a genuine flat (non-AcroForm) specimen. getTextContent() then read every text item's raw string and its transform x/y position across all 3 pages. Because several sections use a genuinely ambiguous multi-column casilla layout (RUBRO 1 and RUBRO 5's twin -I-/-II- columns; the Anexo's Cuadro 1/Cuadro 2 grids on page 3), page 3 was additionally rendered to a 2.5x PNG via pdfjs-dist + node-canvas and visually inspected to confirm cell and column semantics that x/y-position sorting alone left ambiguous — this directly resolved what would otherwise have been a guess about Cuadro 2's per-category slot counts (1 ID slot for Cónyuge vs. up to 10 for Hijos menores de edad, etc.).

Document structure

• Page 1: header/identification block (casillas 01-05, plus un-numbered RUC/DV/Razón Social/Nombres fields), RUBRO 1 - Ingresos Obtenidos por la Prestación de Servicios Personales (casillas 10-14, two columns: -I- EXONERADOS/exempt and -II- GRAVADOS/taxed), RUBRO 2 - Egresos Deducibles del Ejercicio Fiscal (casillas 15-24), and RUBRO 3 - Resultado Obtenido luego de Aplicar las Deducciones Admitidas (casillas 25-32).
• Page 2: RUBRO 4 - Pérdida Fiscal Arrastrable por la Adquisición de un Inmueble para la Vivienda (casillas 33-39) and RUBRO 5 - Determinación del Impuesto y Liquidación Final (casillas 40-51, two columns: -I- CONTRIBUYENTE and -II- FISCO).
• Page 3: ANEXO — Cuadro 1, Préstamos y Remanente de los Ingresos Gravados de Ejercicios Fiscales Anteriores (a fixed 10-row x 5-column grid, casillas 52-101, plus TOTAL casilla 102), and Cuadro 2, Familiares a Cargo del Contribuyente (an 8-category identity-document grid with a different maximum slot count per category, casillas 103-154).

This PDF is the return itself, not an instructivo; the separate instructivo referenced in the form's own header ("PARA LLENAR LEA EL INSTRUCTIVO DISPONIBLE EN LA WEB") was not fetched — it is hosted separately and was not needed to determine the scope decisions below, which rest entirely on this document's own printed casilla text.

Scope: RUBRO 3 excluded in its entirety (100% system-computed)

Every one of RUBRO 3's eight casillas (25-32) is either explicitly computed/carried by the e-filing system ("El Sistema calculará/trasladará/consignará automáticamente") or fully determined by other same-form casillas with no independent taxpayer input, so the entire RUBRO is excluded from fields[] rather than partially modelled:

• Casilla 25, Ingresos brutos gravados del ejercicio fiscal (El Sistema trasladará automáticamente el monto de la casilla 14 del Rubro 1)
• Casilla 26, Menos: Egresos deducidos del ejercicio fiscal (El Sistema trasladará automáticamente el monto de la casilla 22, limitado hasta el monto de los ingresos gravados registrados en la casilla 25)
• Casilla 27, Resultado después de descontar los Egresos Deducibles (El Sistema calculará automáticamente la diferencia entre las casillas 25 y 26)
• Casilla 28, Menos: Egreso personal por la adquisición al contado de un inmueble para la vivienda (Proviene de la casilla 23, aunque solamente hasta el monto registrado en la casilla 27) — the only RUBRO 3 line without explicit "El Sistema" wording (see Finding 1), but still fully determined as min(casilla 23, casilla 27)
• Casilla 29, SUBTOTAL Renta Neta Imponible (El Sistema calculará automáticamente la diferencia entre las casillas 27 y 28)
• Casilla 30, Monto total o porción de los préstamos/financiaciones... (El Sistema trasladará automáticamente el monto registrado en la casilla 102 del Anexo, condicional a superar el valor de la casilla 27)
• Casilla 31, Saldo de egresos por adquisición de un inmueble no arrastrable (El Sistema consignará automáticamente el monto...)
• Casilla 32, Pérdida Fiscal por adquisición de un inmueble, arrastrable al siguiente ejercicio fiscal (El Sistema calculará automáticamente el monto...)

Scope: other excluded computed/derived casillas outside RUBRO 3

• Casilla 14, TOTAL INGRESOS BRUTOS GRAVADOS PERCIBIDOS EN EL EJERCICIO FISCAL — unambiguously the total of the GRAVADOS-column entries directly above it (casillas 12 and 13); see Finding 2.
• Casilla 22, EGRESOS DEDUCIDOS EN EL EJERCICIO FISCAL (Sumatoria de las casillas 15 al 21)
• Casilla 24, TOTAL DE EGRESOS DEDUCIBLES EN EL EJERCICIO FISCAL (Suma de las casillas 22 y 23)
• Casilla 33, Pérdida Fiscal arrastrable... producida en el ejercicio fiscal que se liquida (Se trasladará automáticamente el monto de la casilla 32)
• Casilla 35, Acumulado de Pérdida Fiscal (El Sistema calculará automáticamente la sumatoria de las casillas 33 y 34)
• Casilla 37, Saldo de Pérdida Fiscal arrastrable susceptible de ser compensado (El Sistema calculará automáticamente la diferencia entre las casillas 35 y 36)
• Casilla 39, Saldo de Pérdida Fiscal arrastrable susceptible de ser trasladado (El Sistema calculará automáticamente la diferencia entre las casillas 37 y 38)
• Casilla 45, RENTA NETA IMPONIBLE (Diferencia entre las casillas 29 y 38)
• Casillas 46/47/48, IMPUESTO DETERMINADO A LA TASA DEL 8%/9%/10% — each a published-rate calculation applied to a portion of casilla 45
• Casilla 43, SUBTOTAL Columna I (Sumatoria de las casillas 40 al 42)
• Casilla 50, SUBTOTAL Columna II (Sumatoria de las casillas 46 al 49)
• Casilla 44, SALDO A FAVOR DEL CONTRIBUYENTE (Diferencia entre las casillas 43 y 50, cuando 43 sea mayor)
• Casilla 51, SALDO A INGRESAR A FAVOR DEL FISCO (Diferencia entre las casillas 50 y 43, cuando 50 sea mayor)

Scope: Anexo (Cuadro 1 and Cuadro 2) excluded

Cuadro 1 (Préstamos y Remanente, casillas 52-101 plus TOTAL casilla 102) is a fixed 10-row x 5-column grid whose sole function on this form is to feed the already-excluded auto-carried casilla 30. Modelling its 50 individual cells would only supply detail behind a computed field this schema already excludes.

Cuadro 2 (Familiares a Cargo, casillas 103-154) is a per-dependent-category identity-document grid — 8 categories, each with a different maximum number of ID-number slots (1 for Cónyuge, up to 10 across two sub-rows for Hijos menores de edad, 2 for Padres/Suegros, 4 for Abuelos, etc., confirmed only by rendering page 3 to an image, since x/y-position text extraction alone could not distinguish each category's actual slot count from a uniform 5-column grid) — that supplies identity-document backup for the deduction amounts already captured at summary level in casillas 16/17 (Egresos personales y a favor de familiares a cargo), not a new tax-liability-determining figure in its own right.

Neither Cuadro has a repeating-row/array construct available in the v0.3 field model (type is a flat scalar enum — string/number/integer/ boolean/date/enum/file/object; see spec/v0.3/govschema.schema.json), so exhaustively naming all ~52-102 individual cells would not add new computational surface over what casillas 16/17/30 already capture — the same class of exclusion this registry's kg/gns/unified-tax-declaration already applies to its own excluded computed-cell triplets and unbounded advance-payment appendix (GOV-4399).

Disclosed findings and interpretation choices

1. Casilla 28 is excluded despite lacking the explicit "El Sistema" automation wording every other RUBRO 3 line carries. Its own text reads "(Proviene de la casilla 23, aunque solamente hasta el monto registrado en la casilla 27)" — "comes from casilla 23, though only up to the amount registered in casilla 27" — a min(23, 27) operation with no independent degree of freedom beyond two already-modelled/excluded same-form casillas, so it is excluded on the same GSP-0013 §7 basis as its siblings even without the identical phrasing.
2. Casilla 14 is excluded as a computed TOTAL despite lacking casilla 24's explicit "(Suma de...)" parenthetical. Its own label ("TOTAL INGRESOS BRUTOS GRAVADOS...") and position — directly below the two GRAVADOS-column entries (casillas 12, 13) it totals — make the same TOTAL-line convention this form itself makes explicit elsewhere (casilla 24) unambiguous here too.
3. Casillas 34, 36, 38, and 40 are included as directly-supplied fields, not excluded as computed, despite each referencing another casilla or an external limit, because each is either sourced from a different fiscal year's own return (34: prior-year loss balance; 40: "Proviene de la casilla 44 del presente Rubro de la Declaración Jurada del ejercicio fiscal anterior", i.e. the PRIOR year's own filing, not this form) or is a taxpayer-determined/elected amount the source itself distinguishes from system automation: casilla 36's own text states "Este monto deberá ser calculado y registrado por el contribuyente" ("this amount must be calculated and registered BY THE TAXPAYER", explicitly not by El Sistema), and casilla 38 ("que se compensa con la renta neta... limitada al 20%") is a taxpayer election of how much prior-year loss to offset, up to a cap, not a deterministic same-form formula result. This mirrors this registry's own precedent for schedule/table-sourced or filer-elected values in jm/taj/individual-income-tax-return (that document's Finding 2) and bw/burs/individual-tax-return.
4. Casilla 49 (Multa por presentar la Declaración Jurada con posterioridad al vencimiento — late-filing penalty) is included, not excluded, because it is not derived from any other same-form casilla by addition/subtraction/rate application — a late-filing penalty is computed from the filing date relative to the statutory due date, an external fact this form does not otherwise capture, so it fails the GSP-0013 §7 exclusion test even though an e-filing system would typically auto-calculate it.
5. The top-of-form "Número de Orden" (Order Number) is excluded as a system/receipt-assigned tracking number, not applicant-supplied data, distinct from the adjacent RUC/Razón Social/Nombres identity fields (which are also un-numbered but are the taxpayer's own enduring identity data, needed to know who is filing regardless of who pre-fills this specific PDF cosmetically). "Número de Orden" has no meaning before this specific declaration is submitted — it is this submission instance's own generated tracking ID, the same class of exclusion this registry's jm/taj/individual-income-tax-return draws around its own "FOR OFFICIAL USE" block (that document's Finding 8).
6. declarationType (casillas 01/02) is modelled as a single required enum, not two independent booleans, unlike this registry's own precedent for Jamaica's New-Address/Revised-Return tick boxes (jm/taj/individual-income-tax-return Finding 5): Original and Rectificativa are inherently, logically mutually exclusive filing-type states (a return cannot be both), so an enum is the more precise machine-first representation here, per this repo's own "spec precision over cleverness" convention.
7. isActivityCessationReturn (casilla 05) is modelled as an independent boolean, since the source gives no indication it is mutually exclusive with declarationType — a rectifying return can equally be a cessation-of-activities return.
8. secondSurname is modelled required: false, since not every individual taxpayer carries two surnames under Paraguay's own naming conventions, and the source prints no explicit requiredness marker distinguishing it from the required razonSocialOrFirstSurname.
9. No signature/declaration block is present in this specimen — unlike this registry's other individual-income-tax-return schemas (e.g. Jamaica's own Section E), this PDF's final content after RUBRO 5 is a closing informational note to the taxpayer (Ley N° 125/1991, Art. 162) rather than a signature/attestation field, consistent with this being a Marangatu e-filing system output whose authentication occurs via the taxpayer's own login session rather than a printed signature block.
10. All RUBRO 1/2/4/5 income, expense, and credit lines are modelled required: false, since no individual filer has every category in a given year and the form provides no explicit zero/NONE convention distinguishing a genuinely-zero casilla from an omitted one — the same convention this registry's jm/taj/individual-income-tax-return (Finding 6) and zm/zra/individual-income-tax-return already apply to their own income/expense lines.
11. Every monetary field is modelled type: integer with validation.minimum: 0, per the form's own printed header instruction "LOS IMPORTES SE CONSIGNARÁN SIN CÉNTIMOS" ("amounts will be recorded without cents") confirming Paraguayan guaraní amounts on this form are always whole numbers, and no line's own text describes a possible negative value (unlike, e.g., Jamaica's adjustments/donations).

Conformance

3 valid mock scenarios — valid-original-return-employment-income (an original return with RUBRO 1 taxable personal-services income and RUBRO 2 direct/social-security deductions, no rectification or prior-year carryforwards); valid-rectifying-return-with-housing-and-loss-carryforward (a rectifying return exercising rectifiedDeclarationOrderNumber, the housing-acquisition deduction casilla 23, and RUBRO 4's prior-year loss carryforward casillas); and valid-cessation-return-with-credits-and-penalty (an activity-cessation return exercising withholding/perception credits, a prior-year credit balance, and a late-filing penalty) — plus 5 mutation-control fixtures (one missing statically-required field from each of ruc, razonSocialOrFirstSurname, names, declarationType, fiscalYear) and one unknown-field-rejected fixture, committed under conformance/py/dnit/individual-income-tax-return/1.0.0/.

An ephemeral, from-scratch conformance checker (deriving required rules directly from this schema's own fields[], discarded after use, not committed) ran all fixtures: all 3 valid scenarios at 0 errors, all 5 mutation controls each raising exactly 1 error, and the unknown-field fixture correctly rejected. Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs, individually and as part of the full registry run. registry-index.json regenerated via npm run build-index in tools/govschema-client/.