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Function documentationProperty Tax (IMU) Report

 

Italian property tax (IMU) is a tax paid to the Italian municipalities and the government for every cadastral object located in Italy. The property tax is paid on a yearly basis, usually in two installments.

Companies can use the ICI/IMU Cockpit report (RFREXCITICI) to administrate the property tax. This report enables you to carry out all steps relevant for IMU tax administration:

  • Display the master data created for cadastral objects

  • Create new time intervals for the master data from previous years

  • Lock/unlock data

  • Print the first installment or balance for every locality

  • The tax authorities in some municipalities enable the real estate owners to prepare an F24 payment file and send it as a payment order to their bank when the tax payment is due. The bank then transfers the city tax (ICI) to the relevant tax office according to the F24 payment file data.

Prerequisites

You have completed the following activities:

Features

You can access the report, on the SAP Easy Access screen, by choosing Start of the navigation path Accounting Next navigation step Flexible Real Estate Management Next navigation step Country Specifics Next navigation step Italy Next navigation step ICI/IMU Cockpit End of the navigation path. Add this transaction (REXCITICI) to your favorites on the SAP Easy Access screen.

  • In the Object Selection group box, enter the required data to select the relevant cadastral objects. These should be architectural objects with an object type starting with '0I'.

    You can also make selections in the Filter dialog box to call a specific architectural object.

  • In the Address Data group box, specify the location of the architectural object.

  • In the ICI/MU Data group box, enter the validity period and select the Show Only IMU Data indicator to display only those architectural objects for which IMU tax data exists.

    Note Note

    If you deselect this checkbox, you can check which cadastral objects have no IMU data.

    End of the note.

  • In the F24 Payment File Parameters group box, enter the server name where you want the program to save the F24 payment file to your local PC.

    Note Note

    The program cannot save the payment file in the root C:\ hard disk drive, only in a folder within the C:\ drive.

    End of the note.

  • In the Output Options group box, enter the required data for the report output list.

  • Choose Execute.

The IMU tax amount is calculated based on your entries and the result is shown in the output list on the next screen, according to the predefined layout or a layout configured by you. You have the following options for the selected items:

  • Choose the Print pushbutton to print the IMU payment amount (down payment or balance payment) on the form specified by the authorities. Print outputs have to be grouped according to city. Adjust the layout to grouping by city and save this layout variant.

  • Choose the Lock/Unlock pushbutton to ensure that the first installment amount or the balance cannot be changed subsequently.

  • Choose the Recalculate pushbutton to calculate the tax amount again with the actual tax rate for the period, which is maintained in Customizing. Only unlocked data is affected by the recalculation.

  • Choose the Carry Over pushbutton to calculate and generate the first installment or balance payment with the values from the previous year. You can only create a new data record with the Carry Over function if the validity period of the old data record ends on 31.12 of the specified year.

  • You can select a specific time period at the top of the output list to display only the data records in that period.

  • You can navigate from the report to the corresponding IMU object or to the usage object by choosing the corresponding link in the output list.

  • F24 File pushbutton

    The program displays the architectural objects and their intervals according to your settings on the selection screen, and groups them by city codes that you specified in the cadastral master data of the architectural objects. You can select the architectural objects that you want to include in the F24 payment file. You then choose F24 File and choose the installment to which you prepare the payment file.

    The system prepares the F24 payment file using the DMEE tree you specified in Customizing. The file groups the architectural objects according to city code and tax code. You can then submit the payment file to the bank as a payment order for the tax installment payment that is due to the relevant tax office.

    Note Note

    The IMU calculation types are reported under different tax codes as follows: records of TA (Agricultural Land) belong to one tax code, records of AF (Building Areas) belong to another tax code, and records of FC (Buildings) and FD (Building Type D) both belong to a third tax code.

    End of the note.
Result

When you have printed the IMU tax amount on the form specified, you can take this to the authorities to make the payment.