{
  "type" : "object",
  "properties" : {
    "requestId" : {
      "type" : "string",
      "description" : "Unique identifier for the request."
    },
    "intro" : {
      "type" : "object",
      "description" : "Introductory information section of the declaration.",
      "properties" : {
        "yearOfIncome" : {
          "type" : "string",
          "description" : "Year to which the declared income relates."
        },
        "taxpayerNIFA" : {
          "type" : "string",
          "description" : "Taxpayer NIF (Número de Identificação Fiscal) for taxpayer A."
        },
        "taxpayerNIFB" : {
          "type" : "string",
          "description" : "Taxpayer NIF (Número de Identificação Fiscal) for taxpayer B."
        }
      }
    },
    "catA" : {
      "type" : "array",
      "description" : "Category A — Income from dependent work.",
      "items" : {
        "type" : "object",
        "properties" : {
          "incomeFromDependentWorkSum" : {
            "type" : "number",
            "description" : "Sum of income from dependent work."
          },
          "withholdingTaxSum" : {
            "type" : "number",
            "description" : "Sum of withholding tax applied to dependent work income."
          },
          "contributionsSum" : {
            "type" : "number",
            "description" : "Sum of social security contributions deducted from dependent work income."
          },
          "surtaxWithholdingSum" : {
            "type" : "number",
            "description" : "Sum of surtax withholding applied to dependent work income."
          },
          "unionDuesSum" : {
            "type" : "number",
            "description" : "Sum of union dues deducted from dependent work income."
          }
        }
      }
    },
    "catB" : {
      "type" : "array",
      "description" : "Category B — Income from business and professional activities.",
      "items" : {
        "type" : "object",
        "properties" : {
          "grossProfessionalCommercialAndIndustrialIncomeSum" : {
            "type" : "number",
            "description" : "Sum of gross income from professional, commercial, and industrial activities."
          },
          "grossAgriculturalForestryAndLivestockIncomeSum" : {
            "type" : "number",
            "description" : "Sum of gross income from agricultural, forestry, and livestock activities."
          },
          "grossIncomeIncreasesSum" : {
            "type" : "number",
            "description" : "Sum of gross income increases or adjustments."
          }
        }
      }
    },
    "catC" : {
      "type" : "array",
      "description" : "Category C — Income from capital gains and other gains.",
      "items" : {
        "type" : "object",
        "properties" : {
          "periodNetIncome" : {
            "type" : "number",
            "description" : "Net income for the period from business and professional activities."
          }
        }
      }
    },
    "catD" : {
      "type" : "array",
      "description" : "Category D — Income from capital.",
      "items" : {
        "type" : "object",
        "properties" : {
          "valueSum" : {
            "type" : "number",
            "description" : "Sum of income from capital yields or other category D sources."
          }
        }
      }
    },
    "catE" : {
      "type" : "array",
      "description" : "Category E — Income subject to special and withholding rates.",
      "items" : {
        "type" : "object",
        "properties" : {
          "incomeSubjectToSpecialRates" : {
            "type" : "object",
            "description" : "Income subject to special taxation rates.",
            "properties" : {
              "totalIncome" : {
                "type" : "array",
                "description" : "Array of income amounts subject to special taxation rates.",
                "items" : {
                  "type" : "number"
                }
              }
            }
          },
          "incomeSubjectToWithholdingRates" : {
            "type" : "object",
            "description" : "Income subject to withholding tax rates.",
            "properties" : {
              "totalIncome" : {
                "type" : "number",
                "description" : "Total income amount subject to withholding tax rates."
              },
              "totalWithholdingTax" : {
                "type" : "number",
                "description" : "Total amount of withholding tax applied to the income."
              }
            }
          }
        }
      }
    },
    "catF" : {
      "type" : "array",
      "description" : "Category F — Income from property rental.",
      "items" : {
        "type" : "object",
        "properties" : {
          "grossAmountLeaseWithoutReduction" : {
            "type" : "number",
            "description" : "Gross income amount from lease contracts that do not benefit from the reduction regime."
          },
          "withholdingTaxLeaseWithoutReduction" : {
            "type" : "number",
            "description" : "Withholding tax applied to lease contracts that do not benefit from the reduction regime."
          },
          "grossAmountLeasePermanentHousing" : {
            "type" : "number",
            "description" : "Gross income amount from lease contracts for permanent housing."
          },
          "withholdingTaxLeasePermanentHousing" : {
            "type" : "number",
            "description" : "Withholding tax applied to lease contracts for permanent housing."
          },
          "grossAmountRealRightContract" : {
            "type" : "number",
            "description" : "Gross income amount from real right contracts."
          },
          "withholdingTaxRealRightContract" : {
            "type" : "number",
            "description" : "Withholding tax applied to real right contracts."
          }
        }
      }
    },
    "catG" : {
      "type" : "array",
      "description" : "Category G — Income from asset disposals.",
      "items" : {
        "type" : "object",
        "properties" : {
          "realizationValueSum" : {
            "type" : "number",
            "description" : "Sum of realization values from the disposal of assets."
          },
          "acquisitionValueSum" : {
            "type" : "number",
            "description" : "Sum of acquisition values for the disposed assets."
          },
          "expensesAndChargesSum" : {
            "type" : "number",
            "description" : "Sum of expenses and charges related to the disposal of assets."
          }
        }
      }
    },
    "catH" : {
      "type" : "array",
      "description" : "Category H — Other income including pensions and alimony.",
      "items" : {
        "type" : "object",
        "properties" : {
          "exemptIncomeSubjectToAggregation" : {
            "type" : "object",
            "description" : "Exempt income amounts that are still subject to aggregation for tax purposes.",
            "properties" : {
              "incomeSum" : {
                "type" : "number",
                "description" : "Total amount of exempt income subject to aggregation."
              },
              "personalIncomeTaxSum" : {
                "type" : "number",
                "description" : "Total amount of personal income tax associated with the exempt income."
              }
            }
          },
          "incomeFromIntellectualPropertySum" : {
            "type" : "number",
            "description" : "Sum of income received from intellectual property rights."
          },
          "alimonyPaymentSum" : {
            "type" : "number",
            "description" : "Sum of alimony payments made."
          },
          "taxBenefitsAndExpensesRelatedToPeopleWithDisabilities" : {
            "type" : "number",
            "description" : "Tax benefits and deductible expenses related to people with disabilities."
          }
        }
      }
    },
    "catI" : {
      "type" : "array",
      "description" : "Category I — Income from certain specific activities and tax situations.",
      "items" : {
        "type" : "object",
        "properties" : {
          "simplifiedRegimeSum" : {
            "type" : "object",
            "description" : "Sum of values from simplified regime activities.",
            "properties" : {
              "grossIncome" : {
                "type" : "number",
                "description" : "Total gross income under the simplified taxation regime."
              },
              "netIncome" : {
                "type" : "number",
                "description" : "Total net income under the simplified taxation regime."
              }
            }
          },
          "incomeAllocationSum" : {
            "type" : "object",
            "description" : "Sum of income allocations for this category.",
            "properties" : {
              "commercialAndIndustrialIncome" : {
                "type" : "number",
                "description" : "Total income allocated from commercial and industrial activities."
              },
              "agriculturalForestryLivestockIncome" : {
                "type" : "number",
                "description" : "Total income allocated from agricultural, forestry, and livestock activities."
              }
            }
          },
          "localAccomodationIncomeSum" : {
            "type" : "number",
            "description" : "Total income amount from local accommodation activities."
          },
          "incurredAndPaidExpensesSum" : {
            "type" : "object",
            "description" : "Sum of incurred and paid expenses related to category I income.",
            "properties" : {
              "condominiumFees" : {
                "type" : "number",
                "description" : "Total amount of condominium fees paid."
              },
              "propertyTax" : {
                "type" : "number",
                "description" : "Total amount of property tax (IMI) paid."
              },
              "stampDuty" : {
                "type" : "number",
                "description" : "Total amount of stamp duty (Imposto do Selo) paid."
              },
              "municipalFees" : {
                "type" : "number",
                "description" : "Total amount of municipal fees paid."
              }
            }
          }
        }
      }
    },
    "catJ" : {
      "type" : "array",
      "description" : "Category J — Income subject to optional aggregation, including foreign and miscellaneous income.",
      "items" : {
        "type" : "object",
        "properties" : {
          "employmentIncome" : {
            "type" : "object",
            "description" : "Income from employment, including wages and salaries.",
            "properties" : {
              "incomeSum" : {
                "type" : "number",
                "description" : "Total amount of employment income."
              },
              "socialProtectionContributionsSum" : {
                "type" : "number",
                "description" : "Total amount of social protection contributions deducted from employment income."
              },
              "taxPaidAbroadSum" : {
                "type" : "number",
                "description" : "Total amount of tax paid abroad on employment income."
              },
              "withholdingTaxSum" : {
                "type" : "number",
                "description" : "Total amount of withholding tax deducted from employment income."
              },
              "surchargeWithholdingSum" : {
                "type" : "number",
                "description" : "Total amount of surcharge withholding deducted from employment income."
              }
            }
          },
          "pensionIncome" : {
            "type" : "object",
            "description" : "Income from pensions.",
            "properties" : {
              "grossIncomeSum" : {
                "type" : "number",
                "description" : "Total gross income from pensions."
              },
              "socialProtectionContributionsSum" : {
                "type" : "number",
                "description" : "Total amount of social protection contributions deducted from pension income."
              },
              "taxPaidAbroadSum" : {
                "type" : "number",
                "description" : "Total amount of tax paid abroad on pension income."
              }
            }
          },
          "businessAndProfessionalIncome" : {
            "type" : "object",
            "description" : "Income from business and professional activities.",
            "properties" : {
              "incomeSum" : {
                "type" : "number",
                "description" : "Total income from business and professional activities."
              },
              "socialProtectionContributionsSum" : {
                "type" : "number",
                "description" : "Total social protection contributions deducted from business and professional income."
              },
              "taxPaidAbroadSum" : {
                "type" : "number",
                "description" : "Total amount of tax paid abroad on business and professional income."
              },
              "withholdingTaxInPortugalSum" : {
                "type" : "number",
                "description" : "Total amount of withholding tax deducted in Portugal on business and professional income."
              }
            }
          },
          "rentalIncome" : {
            "type" : "object",
            "description" : "Income from rental activities.",
            "properties" : {
              "netIncomeSum" : {
                "type" : "number",
                "description" : "Total net income from rental activities."
              }
            }
          },
          "capitalIncome" : {
            "type" : "object",
            "description" : "Income from capital sources.",
            "properties" : {
              "grossIncomeSum" : {
                "type" : "number",
                "description" : "Total gross income from capital sources."
              },
              "taxPaidAbroadInSourceCountrySum" : {
                "type" : "number",
                "description" : "Total amount of tax paid abroad in the source country on capital income."
              },
              "withheldTaxSum" : {
                "type" : "number",
                "description" : "Total amount of tax withheld at source on capital income."
              },
              "withholdingTaxInPortugalSum" : {
                "type" : "number",
                "description" : "Total amount of withholding tax deducted in Portugal on capital income."
              }
            }
          },
          "otherOptionalAggregationPatrimonialIncrements" : {
            "type" : "object",
            "description" : "Income from other patrimonial increments subject to optional aggregation.",
            "properties" : {
              "netIncomeSum" : {
                "type" : "number",
                "description" : "Total net income from other patrimonial increments subject to optional aggregation."
              }
            }
          }
        }
      }
    },
    "catL" : {
      "type" : "array",
      "description" : "Category L — Income details organized by type and source.",
      "items" : {
        "type" : "object",
        "properties" : {
          "dependentWorkIncome" : {
            "type" : "object",
            "description" : "Map of income from dependent work, keyed by description or code.",
            "additionalProperties" : {
              "type" : "object",
              "properties" : {
                "amount" : {
                  "type" : "number",
                  "description" : "Income amount."
                }
              }
            }
          },
          "simplifiedIncome" : {
            "type" : "object",
            "description" : "Map of income under the simplified regime, keyed by description or code.",
            "additionalProperties" : {
              "type" : "object",
            }
          },
          "organizedIncome" : {
            "type" : "object",
            "description" : "Map of income under the organized accounting regime, keyed by description or code.",
            "additionalProperties" : {
              "type" : "object",
              "properties" : {
                "profit" : {
                  "type" : "number",
                  "description" : "Profit amount."
                },
                "loss" : {
                  "type" : "number",
                  "description" : "Loss amount."
                }
              }
            }
          },
          "imputedIncome" : {
            "type" : "object",
            "description" : "Map of imputed income, keyed by description or code.",
            "additionalProperties" : {
              "type" : "object",
            }
          },
          "highValueIncome" : {
            "type" : "object",
            "description" : "Map of high-value foreign income, keyed by description or code.",
            "additionalProperties" : {
              "type" : "object",
              "properties" : {
                "boardFieldJ" : {
                  "type" : "string",
                  "description" : "Reference to the specific board field in section J of the form."
                },
                "amount" : {
                  "type" : "number",
                  "description" : "Income amount received from a foreign source."
                },
                "amountWithTax" : {
                  "type" : "number",
                  "description" : "Income amount from a foreign source after tax."
                },
                "foreignTaxed" : {
                  "type" : "boolean",
                  "description" : "Flag indicating whether the income was taxed abroad."
                }
              }
            }
          },
          "otherIncome" : {
            "type" : "object",
            "description" : "Map of other types of foreign income, keyed by description or code.",
            "additionalProperties" : {
              "type" : "object",
            }
          }
        }
      }
    }
  }
}

{
  "type": "object",
  "properties": {
    "requestId": {
      "type": "string",
      "description": "Identificador único do pedido."
    },
    "intro": {
      "type": "object",
      "description": "Secção de informações introdutórias da declaração.",
      "properties": {
        "yearOfIncome": {
          "type": "string",
          "description": "Ano a que se refere o rendimento declarado."
        },
        "taxpayerNIFA": {
          "type": "string",
          "description": "NIF (Número de Identificação Fiscal) do contribuinte A."
        },
        "taxpayerNIFB": {
          "type": "string",
          "description": "NIF (Número de Identificação Fiscal) do contribuinte B."
        }
      }
    },
	"catA": {
	  "type": "array",
	  "description": "Categoria A — Rendimentos do trabalho dependente.",
	  "items": {
		"type": "object",
		"properties": {
		  "incomeFromDependentWorkSum": {
			"type": "number",
			"description": "Soma dos rendimentos do trabalho dependente."
		  },
		  "withholdingTaxSum": {
			"type": "number",
			"description": "Soma do imposto retido na fonte aplicado aos rendimentos do trabalho dependente."
		  },
		  "contributionsSum": {
			"type": "number",
			"description": "Soma das contribuições para a segurança social deduzidas aos rendimentos do trabalho dependente."
		  },
		  "surtaxWithholdingSum": {
			"type": "number",
			"description": "Soma da sobretaxa retida na fonte aplicada aos rendimentos do trabalho dependente."
		  },
		  "unionDuesSum": {
			"type": "number",
			"description": "Soma das quotas sindicais deduzidas aos rendimentos do trabalho dependente."
		  }
		}
	  }
	},
	"catB": {
	  "type": "array",
	  "description": "Categoria B — Rendimentos provenientes de atividades empresariais e profissionais.",
	  "items": {
		"type": "object",
		"properties": {
		  "grossProfessionalCommercialAndIndustrialIncomeSum": {
			"type": "number",
			"description": "Soma dos rendimentos brutos provenientes de atividades profissionais, comerciais e industriais."
		  },
		  "grossAgriculturalForestryAndLivestockIncomeSum": {
			"type": "number",
			"description": "Soma dos rendimentos brutos provenientes de atividades agrícolas, florestais e pecuárias."
		  },
		  "grossIncomeIncreasesSum": {
			"type": "number",
			"description": "Soma dos acréscimos ou ajustamentos ao rendimento bruto."
		  }
		}
	  }
	},
	"catC": {
	  "type": "array",
	  "description": "Categoria C — Rendimentos provenientes de mais-valias e outros incrementos patrimoniais.",
	  "items": {
		"type": "object",
		"properties": {
		  "periodNetIncome": {
			"type": "number",
			"description": "Rendimento líquido do período proveniente de atividades empresariais e profissionais."
		  }
		}
	  }
	},
	"catD": {
	  "type": "array",
	  "description": "Categoria D — Rendimentos de capitais.",
	  "items": {
		"type": "object",
		"properties": {
		  "valueSum": {
			"type": "number",
			"description": "Soma dos rendimentos provenientes de aplicações de capitais ou de outras fontes da categoria D."
		  }
		}
	  }
	},
	"catE": {
	  "type": "array",
	  "description": "Categoria E — Rendimentos sujeitos a taxas liberatórias e a retenção na fonte.",
	  "items": {
		"type": "object",
		"properties": {
		  "incomeSubjectToSpecialRates": {
			"type": "object",
			"description": "Rendimentos sujeitos a taxas especiais de tributação.",
			"properties": {
			  "totalIncome": {
				"type": "array",
				"description": "Lista dos montantes de rendimentos sujeitos a taxas especiais de tributação.",
				"items": {
				  "type": "number"
				}
			  }
			}
		  },
		  "incomeSubjectToWithholdingRates": {
			"type": "object",
			"description": "Rendimentos sujeitos a taxas de retenção na fonte.",
			"properties": {
			  "totalIncome": {
				"type": "number",
				"description": "Montante total de rendimentos sujeitos a taxas de retenção na fonte."
			  },
			  "totalWithholdingTax": {
				"type": "number",
				"description": "Montante total de imposto retido na fonte aplicado aos rendimentos."
			  }
			}
		  }
		}
	  }
	},
	"catF": {
	  "type": "array",
	  "description": "Categoria F — Rendimentos de imóveis (arrendamentos).",
	  "items": {
		"type": "object",
		"properties": {
		  "grossAmountLeaseWithoutReduction": {
			"type": "number",
			"description": "Montante bruto dos rendimentos provenientes de contratos de arrendamento que não beneficiam do regime de redução."
		  },
		  "withholdingTaxLeaseWithoutReduction": {
			"type": "number",
			"description": "Imposto retido na fonte aplicado a contratos de arrendamento que não beneficiam do regime de redução."
		  },
		  "grossAmountLeasePermanentHousing": {
			"type": "number",
			"description": "Montante bruto dos rendimentos provenientes de contratos de arrendamento para habitação permanente."
		  },
		  "withholdingTaxLeasePermanentHousing": {
			"type": "number",
			"description": "Imposto retido na fonte aplicado a contratos de arrendamento para habitação permanente."
		  },
		  "grossAmountRealRightContract": {
			"type": "number",
			"description": "Montante bruto dos rendimentos provenientes de contratos de direito real."
		  },
		  "withholdingTaxRealRightContract": {
			"type": "number",
			"description": "Imposto retido na fonte aplicado a contratos de direito real."
		  }
		}
	  }
	},
	"catG": {
	  "type": "array",
	  "description": "Categoria G — Rendimentos provenientes da alienação de bens.",
	  "items": {
		"type": "object",
		"properties": {
		  "realizationValueSum": {
			"type": "number",
			"description": "Soma dos valores de realização obtidos com a alienação de bens."
		  },
		  "acquisitionValueSum": {
			"type": "number",
			"description": "Soma dos valores de aquisição dos bens alienados."
		  },
		  "expensesAndChargesSum": {
			"type": "number",
			"description": "Soma das despesas e encargos associados à alienação de bens."
		  }
		}
	  }
	},
	"catH": {
	  "type": "array",
	  "description": "Categoria H — Outros rendimentos, incluindo pensões e pensões de alimentos.",
	  "items": {
		"type": "object",
		"properties": {
		  "exemptIncomeSubjectToAggregation": {
			"type": "object",
			"description": "Montantes de rendimentos isentos que estão sujeitos a englobamento para efeitos fiscais.",
			"properties": {
			  "incomeSum": {
				"type": "number",
				"description": "Montante total de rendimentos isentos sujeitos a englobamento."
			  },
			  "personalIncomeTaxSum": {
				"type": "number",
				"description": "Montante total de IRS associado aos rendimentos isentos."
			  }
			}
		  },
		  "incomeFromIntellectualPropertySum": {
			"type": "number",
			"description": "Soma dos rendimentos recebidos por direitos de propriedade intelectual."
		  },
		  "alimonyPaymentSum": {
			"type": "number",
			"description": "Soma das pensões de alimentos pagas."
		  },
		  "taxBenefitsAndExpensesRelatedToPeopleWithDisabilities": {
			"type": "number",
			"description": "Benefícios fiscais e despesas dedutíveis relacionadas com pessoas com deficiência."
		  }
		}
	  }
	},
	"catI": {
	  "type": "array",
	  "description": "Categoria I — Rendimentos provenientes de certas atividades específicas e situações fiscais.",
	  "items": {
		"type": "object",
		"properties": {
		  "simplifiedRegimeSum": {
			"type": "object",
			"description": "Soma dos valores provenientes de atividades no regime simplificado.",
			"properties": {
			  "grossIncome": {
				"type": "number",
				"description": "Rendimento bruto total ao abrigo do regime simplificado de tributação."
			  },
			  "netIncome": {
				"type": "number",
				"description": "Rendimento líquido total ao abrigo do regime simplificado de tributação."
			  }
			}
		  },
		  "incomeAllocationSum": {
			"type": "object",
			"description": "Soma das afetações de rendimento nesta categoria.",
			"properties": {
			  "commercialAndIndustrialIncome": {
				"type": "number",
				"description": "Rendimento total afeto a atividades comerciais e industriais."
			  },
			  "agriculturalForestryLivestockIncome": {
				"type": "number",
				"description": "Rendimento total afeto a atividades agrícolas, florestais e pecuárias."
			  }
			}
		  },
		  "localAccomodationIncomeSum": {
			"type": "number",
			"description": "Montante total dos rendimentos provenientes de atividades de alojamento local."
		  },
		  "incurredAndPaidExpensesSum": {
			"type": "object",
			"description": "Soma das despesas suportadas e pagas relacionadas com rendimentos da categoria I.",
			"properties": {
			  "condominiumFees": {
				"type": "number",
				"description": "Montante total de despesas com quotas de condomínio pagas."
			  },
			  "propertyTax": {
				"type": "number",
				"description": "Montante total de Imposto Municipal sobre Imóveis (IMI) pago."
			  },
			  "stampDuty": {
				"type": "number",
				"description": "Montante total de Imposto do Selo pago."
			  },
			  "municipalFees": {
				"type": "number",
				"description": "Montante total de taxas municipais pagas."
			  }
			}
		  }
		}
	  }
	},
	"catJ": {
	  "type": "array",
	  "description": "Categoria J — Rendimentos sujeitos a englobamento opcional, incluindo rendimentos estrangeiros e diversos.",
	  "items": {
		"type": "object",
		"properties": {
		  "employmentIncome": {
			"type": "object",
			"description": "Rendimentos do trabalho por conta de outrem, incluindo salários e vencimentos.",
			"properties": {
			  "incomeSum": {
				"type": "number",
				"description": "Montante total dos rendimentos do trabalho por conta de outrem."
			  },
			  "socialProtectionContributionsSum": {
				"type": "number",
				"description": "Montante total das contribuições para a proteção social deduzidas aos rendimentos do trabalho."
			  },
			  "taxPaidAbroadSum": {
				"type": "number",
				"description": "Montante total de imposto pago no estrangeiro sobre rendimentos do trabalho."
			  },
			  "withholdingTaxSum": {
				"type": "number",
				"description": "Montante total de imposto retido na fonte sobre rendimentos do trabalho."
			  },
			  "surchargeWithholdingSum": {
				"type": "number",
				"description": "Montante total de sobretaxa retida na fonte sobre rendimentos do trabalho."
			  }
			}
		  },
		  "pensionIncome": {
			"type": "object",
			"description": "Rendimentos de pensões.",
			"properties": {
			  "grossIncomeSum": {
				"type": "number",
				"description": "Montante bruto total de rendimentos de pensões."
			  },
			  "socialProtectionContributionsSum": {
				"type": "number",
				"description": "Montante total das contribuições para a proteção social deduzidas às pensões."
			  },
			  "taxPaidAbroadSum": {
				"type": "number",
				"description": "Montante total de imposto pago no estrangeiro sobre rendimentos de pensões."
			  }
			}
		  },
		  "businessAndProfessionalIncome": {
			"type": "object",
			"description": "Rendimentos de atividades empresariais e profissionais.",
			"properties": {
			  "incomeSum": {
				"type": "number",
				"description": "Montante total de rendimentos de atividades empresariais e profissionais."
			  },
			  "socialProtectionContributionsSum": {
				"type": "number",
				"description": "Montante total das contribuições para a proteção social deduzidas a estes rendimentos."
			  },
			  "taxPaidAbroadSum": {
				"type": "number",
				"description": "Montante total de imposto pago no estrangeiro sobre estes rendimentos."
			  },
			  "withholdingTaxInPortugalSum": {
				"type": "number",
				"description": "Montante total de imposto retido na fonte em Portugal sobre estes rendimentos."
			  }
			}
		  },
		  "rentalIncome": {
			"type": "object",
			"description": "Rendimentos provenientes de atividades de arrendamento.",
			"properties": {
			  "netIncomeSum": {
				"type": "number",
				"description": "Montante líquido total dos rendimentos de arrendamento."
			  }
			}
		  },
		  "capitalIncome": {
			"type": "object",
			"description": "Rendimentos provenientes de capitais.",
			"properties": {
			  "grossIncomeSum": {
				"type": "number",
				"description": "Montante bruto total de rendimentos de capitais."
			  },
			  "taxPaidAbroadInSourceCountrySum": {
				"type": "number",
				"description": "Montante total de imposto pago no país de origem sobre rendimentos de capitais."
			  },
			  "withheldTaxSum": {
				"type": "number",
				"description": "Montante total de imposto retido na fonte sobre rendimentos de capitais."
			  },
			  "withholdingTaxInPortugalSum": {
				"type": "number",
				"description": "Montante total de imposto retido na fonte em Portugal sobre rendimentos de capitais."
			  }
			}
		  },
		  "otherOptionalAggregationPatrimonialIncrements": {
			"type": "object",
			"description": "Rendimentos provenientes de outros incrementos patrimoniais sujeitos a englobamento opcional.",
			"properties": {
			  "netIncomeSum": {
				"type": "number",
				"description": "Montante líquido total de outros incrementos patrimoniais sujeitos a englobamento opcional."
			  }
			}
		  }
		}
	  }
	},
	"catL": {
	  "type": "array",
	  "description": "Categoria L — Detalhe de rendimentos organizados por tipo e origem.",
	  "items": {
		"type": "object",
		"properties": {
		  "dependentWorkIncome": {
			"type": "object",
			"description": "Mapa de rendimentos do trabalho dependente, indexado por descrição ou código.",
			"additionalProperties": {
			  "type": "object",
			  "properties": {
				"amount": {
				  "type": "number",
				  "description": "Montante do rendimento."
				}
			  }
			}
		  },
		  "simplifiedIncome": {
			"type": "object",
			"description": "Mapa de rendimentos no regime simplificado, indexado por descrição ou código.",
			"additionalProperties": {
			  "type": "object"
			}
		  },
		  "organizedIncome": {
			"type": "object",
			"description": "Mapa de rendimentos no regime de contabilidade organizada, indexado por descrição ou código.",
			"additionalProperties": {
			  "type": "object",
			  "properties": {
				"profit": {
				  "type": "number",
				  "description": "Montante do lucro."
				},
				"loss": {
				  "type": "number",
				  "description": "Montante do prejuízo."
				}
			  }
			}
		  },
		  "imputedIncome": {
			"type": "object",
			"description": "Mapa de rendimentos imputados, indexado por descrição ou código.",
			"additionalProperties": {
			  "type": "object"
			}
		  },
		  "highValueIncome": {
			"type": "object",
			"description": "Mapa de rendimentos de elevado valor provenientes do estrangeiro, indexado por descrição ou código.",
			"additionalProperties": {
			  "type": "object",
			  "properties": {
				"boardFieldJ": {
				  "type": "string",
				  "description": "Referência ao campo específico no quadro J do formulário."
				},
				"amount": {
				  "type": "number",
				  "description": "Montante do rendimento recebido do estrangeiro."
				},
				"amountWithTax": {
				  "type": "number",
				  "description": "Montante do rendimento estrangeiro após imposto."
				},
				"foreignTaxed": {
				  "type": "boolean",
				  "description": "Indicador que assinala se o rendimento foi tributado no estrangeiro."
				}
			  }
			}
		  },
		  "otherIncome": {
			"type": "object",
			"description": "Mapa de outros tipos de rendimentos estrangeiros, indexado por descrição ou código.",
			"additionalProperties": {
			  "type": "object"
			}
		  }
		}
	  }
	}