Maintaining IMU Master Data

The Italian cadastral objects are represented in the SAP system by architectural objects with a special cadastral object type. You have to first define an architectural object type for the Italian cadastral objects, using the naming convention '0Ixx', where xx are freely-definable characters. You can then organize the cadastral objects hierarchically as subordinate entries to the entity 'Locality'. In this case, you have to create an architectural object for each locality in which your company has real estate objects.

Procedure

To create an Italian cadastral object, proceed as follows:

On the SAP Easy Access screen, choose Accounting Flexible Real Estate Management Master Data Architecture Master Data Process Architectural Object .
On the Architectural Object screen, choose the Create Object icon.
In the Arch. Object Type field, select an object type starting with '0I'.
Enter a number and code to identify the cadastral object
The AO Architectural Object Create: General Data screen is displayed.
Assign a higher-level object, if necessary, by selecting a locality.
The system automatically generates the architectural object ID.
On the General Data tab page, enter the name and address of the cadastral object.
Navigate to the IMU Data tab page, and choose the Create Term icon to create the first time-dependent IMU data set.

Note
You can choose the Documentation icon for an overview of IMU master data functions.

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In the Time-Dependent Data dialog box, enter the validity dates (which cannot be earlier than 2012), calculation type, and category ID of the cadastral object, and, if necessary, additional data.
The data is displayed in a configurable overview table.
If necessary, assign a usage object.

You can assign cadastral objects to buildings, rental objects, participation groups, or properties. You can navigate to the assigned usage object by choosing the Display Assigned Usage Object icon.

Note
You can also view the cadastral objects from the usage view. Display the usage object and choose the IMU data entry on the Overview screen to view the assigned IMU objects. If you do not assign a usage object to the IMU object, you have to maintain the company code manually.

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Enter a company code, if necessary.

Architectural objects are company code-independent data, but the cadastral objects should belong to a company code.
By specifying the time interval for IMU data, the usual time interval is a calendar year.

Note
The system automatically creates the time intervals for subsequent years for all the real estate objects with Carry Over in the ICI/IMU Cockpit.

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Save your entries.
To subsequently maintain the IMU tax data for each cadastral object time record you have created, proceed as follows:
Select a line in the IMU overview data.
In the Calculation dialog box, enter the required data.
You have to enter a basic amount for the IMU tax amount calculation. The tax rates are proposed if the appropriate Customizing settings have been made. You can also enter the tax rate manually by choosing the corresponding push button next to the field.

Note
All the tax rates are represented in promilles and you therefore also have to enter them in promilles.

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Specify whether your real estate object is a historical object, an uninhabitable building, or it is exempted from taxation by selecting the relevant indicator.
If you select the Exempted indicator, the system sets the tax rate automatically to zero.

If you select the Uninhabitable or Historical indicator, the system sets the tax rate automatically to 50%.
If necessary, also enter a detraction, either as a percentage or as an actual amount. This is then subtracted from the IMU amount.
If necessary, select the Record Locked for Recalculation checkbox to ensure that any subsequent changes in Customizing or in the master data are not applied to your IMU tax data.
You usually make this selection after you have posted the payments manually.

Note
You can lock mass IMU data using the Italian Localization of ICI/IMU Cockpit report.

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The system calls the following values from Customizing:
1. Country rate and city rate:
  As of 2013, for certain cadastral categories, you can choose to transfer the whole tax amount to the relevant city. To do so, you must select the 100% City checkbox in Customizing for Flexible Real Estate Management (RE-FX) under Country-Specific Settings Italy Tax Calculation for Italy Property Tax (ICI/IMU) Maintain Cadastral Categories . The system then enters the same rate in the City Rate and IMU Rate fields, and enters 0 (zero) in the Country Rate field in the master data.
2. IMU rate:
  As of 2013, the city, where the real estate object is located, can announce reduction rates for certain objects, depending on some characteristics, for example, if the real estate object is used for social purposes. So that the system can use the different reduction rates for the property tax (IMU) calculation, you must enter the reduction rates in Customizing for Flexible Real Estate Management (RE-FX) under Country-Specific Settings Italy Tax Calculation for Italy Property Tax (ICI/IMU) Maintain City Rates . After that, insert the reduction reasons in Customizing under Country-Specific Settings Italy Tax Calculation for Italy Property Tax (ICI/IMU) Assign Reduction Rates to Reduction Reasons with their description and the reduction rate you have entered in the Maintain City Rates Customizing activity.
  
  After that, you can enter the reduction reason in the Reduction ID field of the architectural object.
  
  Note
  If the cadastral object has no valid rental contract, the city in which the rental object is located can announce a vacancy rate and a long vacancy rate that the system uses as the IMU rate for the tax calculation. The vacancy rate is used if the rental object is vacant for a specified time period. After that, the long vacancy rate is used. To do so, you must enter the vacancy rate and the long vacancy rate in Customizing for Flexible Real Estate Management (RE-FX) under Country-Specific Settings → Italy → Tax Calculation for Italy → Property Tax (ICI/IMU) → Maintain City Rates.
  
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In the Installments dialog box, select the Annual Payment checkbox if you want to pay the tax in one lump sum. Alternatively, if you want to pay in installments, you can select the Down Payment Locked checkbox to ensure that the amount of the first installment is fixed and cannot be subsequently changed. Any subsequent changes in Customizing then only have an effect on the second installment.
You make this selection after you have posted the first installment manually.

As of 2013, you are allowed to split the property tax amount into two equal parts between the down payment and the balance payment. In this case, the system does not calculate the down payment and balance payment amounts by proportioning on the basis of the number of months before the end date of the down payment. Instead, the system splits the tax amount and assigns the same amount as the down payment and the balance payment amounts. If you want the system to apply this logic, consider the following:
- You select the 50% Split checkbox for the given entry in Customizing for Flexible Real Estate Management (RE-FX) under Country-Specific Settings → Italy → Tax Calculation for Italy → Property Tax (ICI/IMU) → Maintain Payment Installments.
- You do not select the Down Payment Locked checkbox in the Installments group box.
Save your entries.

The system calculates the relevant IMU tax amount that you need to pay to the government and to the city separately.

To maintain an Italian cadastral object, proceed as follows:

On the SAP Easy Access screen, choose Accounting Flexible Real Estate Management Master Data Architecture Master Data Process Architectural Object .
On the Architectural Object screen, choose Change Object.
Press F4 and in the Arch. Object Type field, select an object type starting with '0I' and select an architectural object.
Navigate to the IMU Data tab page, and select the IMU time record you want to maintain.

Note
You can maintain only the IMU time records that are not locked. However, you can unlock every IMU time record by deactivating the Record Locked for Recalculation checkbox.

Each time you access an unlocked IMU time record, the system recalculates all the IMU data of the time record based on the relevant Customizing and master data settings. Thus, Customizing changes that influence the IMU tax data calculations are visible only after accessing IMU Data or using the Recalculation functionality in the ICI/MU Cockpit report.

If you enter the tax rates manually, the system does not take the IMU rates from Customizing.

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Change every parameter that is necessary and allowed, and save your entries.

Note
You can create or delete whole IMU time records.

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You can then execute the ICI/IMU Cockpit report. For more information about the report, see Property Tax (IMU) Report.