UWV-2020-01-01.yaml

$id: https://raw.githubusercontent.com/MinBZK/poc-machine-law/refs/heads/main/schema/v0.1.3/schema.json
uuid: 06c43099-444f-415d-a98a-cb686954ed24
name: Bepalen toetsingsinkomen
law: wet_inkomstenbelasting
valid_from: 2020-01-01
service: "UWV"
description: >
  Regels voor het bepalen van het toetsingsinkomen volgens de Wet inkomstenbelasting 2001,
  artikel 2.11 en 2.12. Het toetsingsinkomen is een samentelling van inkomen uit verschillende
  boxen en eventuele niet in Nederland belastbare inkomsten.

references:
  - law: "Wet inkomstenbelasting 2001"
    article: "2.11"
    url: "https://wetten.overheid.nl/BWBR0011353/2024-01-01#Hoofdstuk2_Afdeling2.3_Artikel2.11"
  - law: "Wet inkomstenbelasting 2001"
    article: "2.12"
    url: "https://wetten.overheid.nl/BWBR0011353/2024-01-01#Hoofdstuk2_Afdeling2.3_Artikel2.12"

properties:
  parameters:
    - name: "BSN"
      description: "BSN van de persoon"
      type: "string"
      required: true

  input:
    - name: "BOX1_INCOME"
      description: "Inkomen uit werk en woning"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "box1_income"
        law: "wet_inkomstenbelasting"

    - name: "BOX2_INCOME"
      description: "Inkomen uit aanmerkelijk belang"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "box2_income"
        law: "wet_inkomstenbelasting"

    - name: "BOX3_INCOME"
      description: "Inkomen uit sparen en beleggen"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "box3_income"
        law: "wet_inkomstenbelasting"

    - name: "FOREIGN_INCOME"
      description: "Niet in Nederland belastbaar inkomen"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "foreign_income"
        law: "wet_inkomstenbelasting"

    - name: "PARTNER_BOX1_INCOME"
      description: "Partner inkomen uit werk en woning"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "partner_box1_income"
        law: "wet_inkomstenbelasting"

    - name: "PARTNER_BOX2_INCOME"
      description: "Partner inkomen uit aanmerkelijk belang"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "partner_box2_income"
        law: "wet_inkomstenbelasting"

    - name: "PARTNER_BOX3_INCOME"
      description: "Partner inkomen uit sparen en beleggen"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "partner_box3_income"
        law: "wet_inkomstenbelasting"

    - name: "PARTNER_FOREIGN_INCOME"
      description: "Partner niet in Nederland belastbaar inkomen"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
      temporal:
        type: "period"
        period_type: "year"
      service_reference:
        service: "BELASTINGDIENST"
        field: "partner_foreign_income"
        law: "wet_inkomstenbelasting"

  output:
    - name: "income"
      description: "Toetsingsinkomen"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
        min: 0
      temporal:
        type: "period"
        period_type: "year"

    - name: "partner_income"
      description: "Toetsingsinkomen van de partner"
      type: "amount"
      type_spec:
        unit: "eurocent"
        precision: 0
        min: 0
      temporal:
        type: "period"
        period_type: "year"

actions:
  - output: "income"
    operation: ADD
    values:
      - "$BOX1_INCOME"
      - "$BOX2_INCOME"
      - "$BOX3_INCOME"
      - "$FOREIGN_INCOME"

  - output: "partner_income"
    operation: ADD
    values:
      - "$PARTNER_BOX1_INCOME"
      - "$PARTNER_BOX2_INCOME"
      - "$PARTNER_BOX3_INCOME"
      - "$PARTNER_FOREIGN_INCOME"