{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "py/dnit/individual-income-tax-return",
  "version": "1.0.0",
  "title": "Paraguay IRP — Rentas de Servicios Personales (Individual Income Tax Return)",
  "description": "Dirección Nacional de Ingresos Tributarios's (DNIT) Formulario N.515, \"IRP - Rentas Derivadas de la Prestación de Servicios Personales\" (Individual Income Tax on Income from Personal Services), filed under the Impuesto a la Renta Personal (Ley N° 6.380/2019, Art. 62 et seq.). Opens Paraguay as the registry's 85th jurisdiction (GOV-4424, \"GovSchema Standard Research\", CATALOG.md Known Gaps entry 0i). This schema models the general/identification block and the directly-supplied casillas of RUBRO 1 (Ingresos), RUBRO 2 (Egresos Deducibles), RUBRO 4 (Pérdida Fiscal Arrastrable por la Adquisición de un Inmueble), and RUBRO 5 (Determinación del Impuesto y Liquidación Final). RUBRO 3 (Resultado Obtenido Luego de Aplicar las Deducciones) is excluded in its entirety, and every printed line elsewhere computed purely by adding/subtracting other same-form casillas, applying a published tax rate to another casilla, or auto-carried/auto-computed by the e-filing system (\"El Sistema\") is excluded from `fields[]`, per this registry's standing closed decision to defer calculated/derived fields (GSP-0013 §7, founder-confirmed on GOV-302). The Anexo's Cuadro 1 (Préstamos y Remanente, casillas 52-102) and Cuadro 2 (Familiares a Cargo, casillas 103-154) are also excluded — see this document's own VERIFICATION.md for the full list of excluded casillas and the disclosed findings. This schema does not file the return itself; the live source is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Paraguay or DNIT.",
  "status": "draft",
  "jurisdiction": {
    "country": "PY",
    "level": "national"
  },
  "authority": {
    "name": "Dirección Nacional de Ingresos Tributarios",
    "abbreviation": "DNIT",
    "url": "https://www.dnit.gov.py"
  },
  "process": {
    "type": "filing",
    "language": "es"
  },
  "source": {
    "url": "https://www.dnit.gov.py/documents/d/global/formulario-n-515-irp-rentas-derivadas-de-la-prestacion-de-servicios-personales-version-1",
    "retrievedAt": "2026-07-22",
    "documentRef": "Formulario N.515 (Versión 1), \"IRP - Rentas Derivadas de la Prestación de Servicios Personales\""
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-22",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-22",
    "notes": "GOV-4427 (\"GovSchema Standard Research\", child of GOV-4424), authored per the GOV-4424 cycle's own scouting record (CATALOG.md Known Gaps entry 0i), which found Paraguay's Taxes vertical STRONG alongside Business Formation, DMV, and Visa (4/6, the strongest new-jurisdiction showing since Botswana).\n\nIndependently re-fetched and re-hashed rather than trusting the scouting report's byte count alone: `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 cycle's own figure exactly. sha256 of the retrieved bytes: `221a33b936afc802ab9296615426e0c51a3881c2b1f98befae55dc867fc7d956`. No login/CAPTCHA/WAF gate; a plain unauthenticated `curl` with no session/cookie state reached it cleanly.\n\nExtraction method: `pdfjs-dist` (vendored at `/tmp/node_modules/pdfjs-dist`) `getAnnotations()` confirmed zero `/Widget` annotations across all 3 pages — a flat (non-AcroForm) specimen. `getTextContent()` then read every text item's raw string and its `transform` x/y position across all 3 pages to reconstruct the form's own casilla (box) numbering and column layout. Because several sections use a genuinely ambiguous multi-column casilla layout (RUBRO 1 and RUBRO 5's `-I-`/`-II-` twin columns; the Anexo's Cuadro 1/Cuadro 2 grids), page 3 (the Anexo) was additionally rendered to a 2.5x-scale PNG via `pdfjs-dist` + `node-canvas` and visually inspected to confirm cell/column semantics that x/y-position sorting alone left ambiguous.\n\n## Document structure\n\nPage 1: header/identification block (casillas 01-05, plus un-numbered RUC/DV/Razón Social/Nombres fields auto-populated from the taxpayer's Marangatu e-filing profile), 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 x up-to-5-slot identity-document grid, 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.\n\n## Scope: RUBRO 3 excluded in its entirety (100% system-computed)\n\nEvery 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:\n\n- Casilla 25, Ingresos brutos gravados del ejercicio fiscal (El Sistema trasladará automáticamente el monto de la casilla 14 del Rubro 1)\n- 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)\n- Casilla 27, Resultado después de descontar los Egresos Deducibles (El Sistema calculará automáticamente la diferencia entre las casillas 25 y 26)\n- 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)\n- Casilla 29, SUBTOTAL Renta Neta Imponible (El Sistema calculará automáticamente la diferencia entre las casillas 27 y 28)\n- 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)\n- Casilla 31, Saldo de egresos por adquisición de un inmueble no arrastrable (El Sistema consignará automáticamente el monto...)\n- Casilla 32, Pérdida Fiscal por adquisición de un inmueble, arrastrable al siguiente ejercicio fiscal (El Sistema calculará automáticamente el monto...)\n\n## Scope: other excluded computed/derived casillas outside RUBRO 3\n\n- 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), the same TOTAL-line convention this form itself makes explicit for casilla 24 (\"Suma de las casillas 22 y 23\"), even though casilla 14's own printed text omits the parenthetical formula (see Finding 2).\n- Casilla 22, EGRESOS DEDUCIDOS EN EL EJERCICIO FISCAL (Sumatoria de las casillas 15 al 21)\n- Casilla 24, TOTAL DE EGRESOS DEDUCIBLES EN EL EJERCICIO FISCAL (Suma de las casillas 22 y 23)\n- Casilla 33, Pérdida Fiscal arrastrable... producida en el ejercicio fiscal que se liquida (Se trasladará automáticamente el monto de la casilla 32)\n- Casilla 35, Acumulado de Pérdida Fiscal (El Sistema calculará automáticamente la sumatoria de las casillas 33 y 34)\n- Casilla 37, Saldo de Pérdida Fiscal arrastrable susceptible de ser compensado (El Sistema calculará automáticamente la diferencia entre las casillas 35 y 36)\n- Casilla 39, Saldo de Pérdida Fiscal arrastrable susceptible de ser trasladado (El Sistema calculará automáticamente la diferencia entre las casillas 37 y 38)\n- Casilla 45, RENTA NETA IMPONIBLE (Diferencia entre las casillas 29 y 38)\n- Casilla 46, IMPUESTO DETERMINADO A LA TASA DEL 8% (a published-rate calculation applied to a portion of casilla 45)\n- Casilla 47, IMPUESTO DETERMINADO A LA TASA DEL 9% (a published-rate calculation applied to a portion of casilla 45)\n- Casilla 48, IMPUESTO DETERMINADO A LA TASA DEL 10% (a published-rate calculation applied to a portion of casilla 45)\n- Casilla 43, SUBTOTAL Columna I (Sumatoria de las casillas 40 al 42)\n- Casilla 50, SUBTOTAL Columna II (Sumatoria de las casillas 46 al 49)\n- Casilla 44, SALDO A FAVOR DEL CONTRIBUYENTE (Diferencia entre las casillas 43 y 50, cuando 43 sea mayor)\n- Casilla 51, SALDO A INGRESAR A FAVOR DEL FISCO (Diferencia entre las casillas 50 y 43, cuando 50 sea mayor)\n\n## Scope: Anexo (Cuadro 1 and Cuadro 2) excluded\n\nCuadro 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 (\"El Sistema trasladará automáticamente el monto registrado en la casilla 102 del Anexo\"); 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 for Hijos menores de edad, 2 for Padres/Suegros, 4 for Abuelos, etc. — confirmed 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; see spec/v0.3), 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).\n\n## Disclosed findings and interpretation choices\n\n1. **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.\n2. **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.\n3. **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`.\n4. **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.\n5. **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).\n6. **`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.\n7. **`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.\n8. **`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`.\n9. **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.\n10. **All Section 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.\n11. **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`).\n\n## Conformance\n\n3 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 4 mutation-control fixtures (one missing statically-required field from each of `ruc`, `razonSocialOrFirstSurname`, `names`, `declarationType`, `fiscalYear` — 5 total) and one unknown-field-rejected fixture, committed under `conformance/py/dnit/individual-income-tax-return/1.0.0/`.\n\nAn 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/`."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-22"
  },
  "license": "CC-BY-4.0",
  "steps": [
    {
      "id": "identificacion",
      "title": "Identificación del Contribuyente",
      "fields": ["ruc", "dv", "razonSocialOrFirstSurname", "secondSurname", "names", "declarationType", "rectifiedDeclarationOrderNumber", "fiscalYear", "isActivityCessationReturn"],
      "next": "rubro1_ingresos"
    },
    {
      "id": "rubro1_ingresos",
      "title": "RUBRO 1: Ingresos Obtenidos por la Prestación de Servicios Personales",
      "fields": ["exemptIncomePersonalServices", "exemptIncomeMinorsUnderGuardianship", "taxableIncomePersonalServices", "taxableIncomeMinorsUnderGuardianship"],
      "next": "rubro2_egresos"
    },
    {
      "id": "rubro2_egresos",
      "title": "RUBRO 2: Egresos Deducibles del Ejercicio Fiscal",
      "fields": ["expensesDirectlyRelatedToTaxableActivity", "personalAndDependentExpensesDomestic", "personalAndDependentExpensesAbroadHealthEducation", "vehicleAcquisitionExpense", "employerSocialSecurityContribution", "privateSocialSecurityContribution", "donationsToStateAndAssociations", "housingAcquisitionExpenseCashPayment"],
      "next": "rubro4_perdida_fiscal_inmueble"
    },
    {
      "id": "rubro4_perdida_fiscal_inmueble",
      "title": "RUBRO 4: Pérdida Fiscal Arrastrable por la Adquisición de un Inmueble para la Vivienda",
      "fields": ["carryforwardLossHousingPriorYear", "nonCarryforwardableLossPortion", "lossOffsetAppliedCurrentYear"],
      "next": "rubro5_creditos_y_saldos"
    },
    {
      "id": "rubro5_creditos_y_saldos",
      "title": "RUBRO 5: Créditos y Saldos (Determinación del Impuesto y Liquidación Final)",
      "fields": ["priorYearCreditBalance", "withholdingsCredit", "advancePaymentsCredit", "latePenaltyAmount"]
    }
  ],
  "fields": [
    {
      "name": "ruc",
      "label": "RUC",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Registro Único del Contribuyente (taxpayer identification number).",
      "sourceRef": "Page 1 header — \"RUC\""
    },
    {
      "name": "dv",
      "label": "DV",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Dígito Verificador (RUC check digit).",
      "sourceRef": "Page 1 header — \"DV\""
    },
    {
      "name": "razonSocialOrFirstSurname",
      "label": "Razón Social/Primer Apellido",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1 header — \"Razón Social/Primer Apellido\""
    },
    {
      "name": "secondSurname",
      "label": "Segundo Apellido",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Not every individual taxpayer carries two surnames. See this schema's own verification.notes Finding 8.",
      "sourceRef": "Page 1 header — \"Segundo Apellido\""
    },
    {
      "name": "names",
      "label": "Nombres",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1 header — \"Nombres\""
    },
    {
      "name": "declarationType",
      "label": "Tipo de Declaración Jurada",
      "type": "enum",
      "required": true,
      "description": "Modelled as a single enum rather than two independent booleans since the two states are inherently mutually exclusive. See this schema's own verification.notes Finding 6.",
      "sourceRef": "Page 1 — casilla 01 \"Declaración Jurada Original\" / casilla 02 \"Declaración Jurada Rectificativa\"",
      "validation": {
        "enum": ["original", "rectificativa"]
      }
    },
    {
      "name": "rectifiedDeclarationOrderNumber",
      "label": "Número de Orden de Declaración que rectifica",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "declarationType",
        "equals": "rectificativa"
      },
      "sourceRef": "Page 1, casilla 03 — \"Número de Orden de Declaración que rectifica\""
    },
    {
      "name": "fiscalYear",
      "label": "Año (Periodo/Ejercicio Fiscal)",
      "type": "integer",
      "required": true,
      "sourceRef": "Page 1, casilla 04 — \"Periodo / Ejercicio Fiscal\" / \"Año\""
    },
    {
      "name": "isActivityCessationReturn",
      "label": "Declaración Jurada en Carácter de Cese de Actividades, Clausura o Cierre Definitivo",
      "type": "boolean",
      "required": false,
      "sourceRef": "Page 1, casilla 05 — \"Declaración Jurada en Carácter de Cese de Actividades, Clausura o Cierre Definitivo\""
    },
    {
      "name": "exemptIncomePersonalServices",
      "label": "Ingresos exonerados por la prestación de servicios personales",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Column I (EXONERADOS). Conforme al Art. 62 de la Ley N° 6.380/2019.",
      "sourceRef": "Page 1, RUBRO 1, inciso a, casilla 10"
    },
    {
      "name": "exemptIncomeMinorsUnderGuardianship",
      "label": "Ingresos exonerados en carácter de padres, tutores o curadores",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Column I (EXONERADOS). Ingresos del ejercicio fiscal en carácter de padres, tutores o curadores por las rentas que obtengan los hijos bajo su patria potestad o las personas bajo su tutela o curatela, conforme al Art. 4° del Anexo del Decreto N° 3.184/2019.",
      "sourceRef": "Page 1, RUBRO 1, inciso b, casilla 11"
    },
    {
      "name": "taxableIncomePersonalServices",
      "label": "Ingresos gravados por la prestación de servicios personales",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Column II (GRAVADOS). Conforme al Art. 62 de la Ley N° 6.380/2019.",
      "sourceRef": "Page 1, RUBRO 1, inciso a, casilla 12"
    },
    {
      "name": "taxableIncomeMinorsUnderGuardianship",
      "label": "Ingresos gravados en carácter de padres, tutores o curadores",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Column II (GRAVADOS). Ingresos del ejercicio fiscal en carácter de padres, tutores o curadores por las rentas que obtengan los hijos bajo su patria potestad o las personas bajo su tutela o curatela, conforme al Art. 4° del Anexo del Decreto N° 3.184/2019.",
      "sourceRef": "Page 1, RUBRO 1, inciso b, casilla 13"
    },
    {
      "name": "expensesDirectlyRelatedToTaxableActivity",
      "label": "Egresos directamente relacionados con la actividad gravada",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "sourceRef": "Page 1, RUBRO 2, inciso a, casilla 15"
    },
    {
      "name": "personalAndDependentExpensesDomestic",
      "label": "Egresos personales y a favor de familiares a cargo realizados en el país",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Con excepción de los egresos señalados en los incisos \"d\" e \"i\" del presente rubro.",
      "sourceRef": "Page 1, RUBRO 2, inciso b, casilla 16"
    },
    {
      "name": "personalAndDependentExpensesAbroadHealthEducation",
      "label": "Egresos personales y a favor de familiares a cargo realizados en el exterior (salud y educación)",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Destinados exclusivamente a la salud y a la educación.",
      "sourceRef": "Page 1, RUBRO 2, inciso c, casilla 17"
    },
    {
      "name": "vehicleAcquisitionExpense",
      "label": "Egreso personal por la adquisición de un autovehículo cada 3 (tres) años",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "sourceRef": "Page 1, RUBRO 2, inciso d, casilla 18"
    },
    {
      "name": "employerSocialSecurityContribution",
      "label": "Aporte patronal a favor del trabajador",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Realizado al Sistema de Seguridad Social creado o admitido por Ley o Decreto-Ley.",
      "sourceRef": "Page 1, RUBRO 2, inciso e, casilla 19"
    },
    {
      "name": "privateSocialSecurityContribution",
      "label": "Aporte a un Sistema privado de seguridad social",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Realizado por el prestador de servicio personal independiente.",
      "sourceRef": "Page 1, RUBRO 2, inciso f, casilla 20"
    },
    {
      "name": "donationsToStateAndAssociations",
      "label": "Cuotas, aportes, diezmos y donaciones a favor del Estado y demás asociaciones",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Solo se podrá consignar hasta el 5% de la renta bruta gravada del ejercicio fiscal que se liquida.",
      "sourceRef": "Page 1, RUBRO 2, inciso g, casilla 21"
    },
    {
      "name": "housingAcquisitionExpenseCashPayment",
      "label": "Egreso personal por la adquisición al contado de un inmueble para la vivienda cada 5 (cinco) años",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Los resultados negativos derivados de estos egresos pueden ser objeto de compensación o arrastre en los siguientes ejercicios fiscales.",
      "sourceRef": "Page 1, RUBRO 2, inciso i, casilla 23"
    },
    {
      "name": "carryforwardLossHousingPriorYear",
      "label": "Pérdida Fiscal arrastrable por la adquisición de un inmueble, proveniente del ejercicio fiscal anterior",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "sourceRef": "Page 2, RUBRO 4, inciso b, casilla 34"
    },
    {
      "name": "nonCarryforwardableLossPortion",
      "label": "Porción de Pérdida Fiscal arrastrable que debe excluirse por haber superado los 5 años de arrastre",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Este monto deberá ser calculado y registrado por el contribuyente, per la Ley. See this schema's own verification.notes Finding 3.",
      "sourceRef": "Page 2, RUBRO 4, inciso d, casilla 36"
    },
    {
      "name": "lossOffsetAppliedCurrentYear",
      "label": "Porción de Pérdida Fiscal de ejercicios anteriores que se compensa con la renta neta del presente ejercicio",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Limitada al 20% de la renta neta consignada en la casilla 29. See this schema's own verification.notes Finding 3.",
      "sourceRef": "Page 2, RUBRO 4, inciso f, casilla 38"
    },
    {
      "name": "priorYearCreditBalance",
      "label": "Saldo a favor del contribuyente del ejercicio fiscal anterior",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "Proviene de la casilla 44 del presente Rubro de la Declaración Jurada del ejercicio fiscal anterior (a prior-year filing's own balance, not computed within this form).",
      "sourceRef": "Page 2, RUBRO 5, inciso e, casilla 40"
    },
    {
      "name": "withholdingsCredit",
      "label": "Retenciones: Monto de las retenciones computables a favor del contribuyente",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "sourceRef": "Page 2, RUBRO 5, inciso f, casilla 41"
    },
    {
      "name": "advancePaymentsCredit",
      "label": "Percepciones: Monto de las percepciones computables a favor del contribuyente",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "sourceRef": "Page 2, RUBRO 5, inciso g, casilla 42"
    },
    {
      "name": "latePenaltyAmount",
      "label": "Multa por presentar la Declaración Jurada con posterioridad al vencimiento",
      "type": "integer",
      "required": false,
      "validation": { "minimum": 0 },
      "description": "See this schema's own verification.notes Finding 4.",
      "sourceRef": "Page 2, RUBRO 5, inciso h, casilla 49"
    }
  ]
}