Hierarchy
EA-FIN (Software Component) EA-FIN⤷
RE-FX-IT (Application Component) Input Tax Treatment⤷
RE_IT_OR (Package) RE: Input Tax - Option Rate
Basic Data
| Data Element | REITISINDEPCN |
| Short Description | Option Rate Independent of Contract |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | RECABOOL | |
| Data Type | CHAR | Character String |
| Length | 1 | |
| Decimal Places | 0 | |
| Output Length | 1 | |
| Value Table |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Ctr-Indep. |
| Medium | 15 | Contr.-Indep. |
| Long | 20 | Contract-Independent |
| Heading | 4 | CInd |
Documentation
Definition
According to currently applicable laws in Germany, the option rate of a rental object is determined by its usage: If the tenant is subject to sales tax, then the object is assessed as opting for input tax; if the tenant does not opt, then the object is assessed as not opting.
From a technical perspective, this means that the option rate of a rental object is determined depending on the occupancy contract. If an occupancy contract exists, the option rate of the rental object is the same as the option rate of the occupancy contract. If there is no occupancy contract, the option rate agreed in the rental object applies (option rate for vacancy).
In certain cases, it can be useful (despite the existence of an occupancy contract) for the object not to inherit the option rate of the contract.
Examples:
- There are objects that, regardless of the type of rental (commercial or private), always opt or never opt. For example, parking spaces are always rented with tax applied.
- There are contracts, in which the objects opt differently, For example, in a residential lease-out, the apartment does not opt, but the parking space opts.
You can use this indicator to specify that the system does not consider the occupancy contract when determining the option rate of the rental object. If the indicator is set, then the option rate agreed on in the rental object applies.
- Indicator is set (
'X')The option rate (of a rental object) is determined independent of any existing contracts.
- Indicator is not set (
' ')The specified or determined option rate (of a rental object) is determined dependent on any existing contracts.
Note that the indicator has no effect on pooled spaces.
@OS@ The indicator is only relevant in the case of an option rate procedure that applies to a rental object .
Note on service charge settlement:
To receive useful results in service charge settlement, the tax on the advance payments for service charge has to correspond to the opting for the objects.
For a contract with differently opting objects, therefore, you also need to have different advance payment conditions:
- Apartment does not opt: SCS advance payment for apartment must be tax exempt.
- Parking space opts: SCS advance payment for parking space must be defined with tax.
Note that in the standard system there is no check of whether the tax attributes of advance payments correspond to those of the given rental objects.
Input tax distribution for directly assigned costs
For input tax distribution of directly assigned costs, the option rate of the rental object is always used, as long as the 'Contract-Independent' indicator is set in the option rate method of the rental object. This also applies in the case of directly assigned costs on the contract.
Basically, costs assigned directly to a contract are costs that are also assigned to a rental object, but in the particular case, the costs should be passed on to a certain contract, and not distributed to all contracts for this object, unlike directly assigned costs on the rental object.
History
| Last changed by/on | SAP | 20110901 |
| SAP Release Created in | 606 |
