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Function documentationCustomizing for Property Tax (IMU)

 

Before you can administrate and report the relevant tax amounts, you have to set up the system appropriately by making certain Customizing settings.

The system provides different tax calculation algorithms for the following real estate objects:

  • Building areas (aree fabbricabili)

  • Buildings (fabbricati)

  • Building type D (fabbricati non iscritti in catasto)

  • Agricultural land (terreni agricoli)

To make these Customizing settings, carry out the relevant activities in Customizing for Flexible Real Estate Management (RE-FX), by choosing Start of the navigation path Country-Specific Settings Next navigation step Italy Next navigation step Tax Calculation for Italy Next navigation step Property Tax (ICI/IMU) End of the navigation path.

In Customizing, you have to maintain the required cadastral categories for these real estate objects. For buildings, you have to maintain the official cadastral categories (for example, A/1 or C/1), and for building areas and agricultural land, you have to maintain dummy cadastral category IDs (AF and TA). In addition, you also have to define city (county) parameters, tax rates and some additional parameters depending on the cities (counties), payment installment parameters, and coefficients for building category 'D'. For building type 'D', the system automatically determines the base amount for the tax depending on the annual values and also on the annual coefficients entered in Customizing to revaluate the single amounts.