Block G in SAP: the CIAP that turns each asset into installments of ICMS credit, and how to prove the numbers add up
Block G controls the ICMS credit on fixed assets, known as CIAP. Each asset or component enters with its own code, generates credit installments, appears in movements over the months, and leaves at the end of the credit period or through write-off. Practical Guide 3.2.4 says, movement type by movement type, what the file must show.
The thesis on the right to the credit belongs to your company, under the law of your state. The system is DFSpro's part: making the SAP fixed asset master reach record 0300 and G125 without losing an installment, and proving that the G110 amount reaches Block E.
Start with the question for your role
CIAP involves teams that rarely talk to each other. Pick yours and go straight to the part that explains what Block G asks of it.
01Tax and fiscal
How the Guide treats asset entry, balance, write-off and exit, and which amount goes to the ICMS calculation.
See the section for this role02Fixed asset accounting
How the asset master, the ledger account and the cost center reach record 0300 and G125.
See the section for this role03Engineering and projects
What changes when an asset is under construction and components enter before it is finished.
See the section for this role04IT and SAP
Which tests prove the movement type, the installments and the link to the tax document.
See the section for this role05Audit
Which trail shows, asset by asset, that the credit was checked every month.
See the section for this roleBlock G counts the credit on fixed assets asset by asset, and each month's balance depends on the movement type
Block G shows, month by month, how much of the ICMS credit on fixed assets the company takes. Record G110 holds the balance, the installments and the amount for the period. Record G125 lists the assets and components, each with its movement type. Record G126 holds other credits, and G130 and G140 identify the tax document of the asset and its item.
What the tax authority publishes
The movement types, the installment fields and the checks for each record, on pages 256 to 264 of Practical Guide 3.2.4, dated 30/07/2026.
What the tax authority does not publish
How the SAP fixed asset master identifies an asset and a component, when a posting becomes an installment, and which rule of your state affects the credit.
What DFSpro proves
That each asset has its own code, that the movement type of the month is correct, and that the amount to take in G110 reaches the Block E calculation.
- The topic of fixed assets and CAPEX credits, outside the file, is covered in CIAP and fixed assets in SAP.
- The full file, with all blocks, is explained in SPED Fiscal in SAP.
The 7 CIAP records in the file, from the balance to the asset document
Block G is short, but each record answers a different question about the credit. There are 7 rows, one for each CIAP record, with level, occurrence and page of the record sheet.
Opening and closing
G001 opens the block and says whether CIAP data exists, and G990 closes the block with the total number of lines.
Records: G001, G990.
Balance and credit for the period
G110 gathers the opening balance, the sum of installments that can be taken, the share of taxed outputs, and the ICMS to take as credit.
Records: G110.
Movement of assets and components
G125 reports each CIAP movement, such as entry, balance, write-off or exit, and the credit installments taken on the fixed asset.
Records: G125.
Other credits
G126 holds ICMS credits on the asset that were not posted in earlier periods, in cases where the law allows it.
Records: G126.
Tax document of the asset
G130 identifies the tax document of the entry or exit of the asset, and G140 identifies the item of that document.
Records: G130, G140.
| Record | Name in the Guide | Level | Occurrence | Page |
|---|---|---|---|---|
| G001 | Opening of block G | 1 | one (per file) | 256 |
| G110 | ICMS, fixed assets, CIAP | 2 | one (per calculation period) | 257 |
| G125 | Movement of an asset or component of the fixed assets | 3 | 1:N | 258 |
| G126 | Other credits CIAP | 4 | 1:N | 261 |
| G130 | Identification of the tax document | 4 | 1:N | 262 |
| G140 | Identification of the item of the tax document | 5 | 1:N | 263 |
| G990 | Closing of block G | 1 | one (per file) | 264 |
The level shows the hierarchy: G125 sits under G110, and records G126, G130 and G140 go down from it. The page leads to the full record sheet.
Nine passages of the Guide that show how CIAP is counted in the file
These are the rules of G110 and G125 and the requirements for master data and documents. Each record sheet has other checks.
Share of outputs
“the share of the sum of the value of taxed outputs and export outputs in the total value of outputs”
Record G110, page 257.
Installments add up to G125
“The value entered is the sum of all values reported in field 10 (VL_PARC_PASS) of the records G125.”
Record G110, page 258.
Every asset has a master record
“the code reported in this field must appear in a record 0300”
Record G125, page 259.
Asset that enters in the period
“the asset that enters the establishment in the calculation period must be reported with movement type “IM””
Record G125, page 259.
Entry from inventory
“the entry of an asset or component in CIAP coming from current assets inventory must be reported with movement type “MC””
Record G125, page 260.
When the installment is required
“when the movement type is “SI”, “IM”, “IA” or “MC”, the fields NUM_PARC and VL_PARC_PASSmust be reported”
Record G125, page 260.
Write-off at the end of the credit period
“the write-off of an asset or component at the end of the credit period must occur in the period of the last installment”
Record G125, page 260.
Document of the entry or exit
“This record aims to identify the tax document that covered the entry or exit of the asset or component of CIAP.”
Record G130, page 262.
One item per document
“Two or more records with the same value in the field NUM_ITEM + COD_ITEMcannot be reported.”
Record G140, page 263.
Fields and checks, record by record
- G110, field SALDO_IN_ICMS, filling. “The opening balance of the calculation period is made of the sum of the ICMS credits on fixed assets (fields VL_IMOB_ICMS_OP + VL_IMOB_ICMS_ST + VL_IMOB_ICMS_FRT +” Page 258.
- G110, field SOM_PARC, filling. “report the sum of the installments of ICMS that can be taken (total of the values in field 10 of record G125) Check: The value entered is the” Page 258.
- G110, field VL_TRIB_EXP, filling. “report the sum of the value of operations and services taxed by ICMS and of the value of operations and services related to ICMS destined abroad,” Page 258.
- G110, field VL_TOTAL, filling. “Report the total value of operations and services related to ICMS carried out in the calculation period, following the law of the federative unit” Page 258.
- G110, field IND_PER_SAI, check. “report the value of the share of taxed and export outputs in the total value of outputs” Page 258.
- G110, field ICMS_APROP, filling. “report the value of ICMS to be taken as credit in the period” Page 258.
- G110, field SOM_ICMS_OC, filling. “report the sum of the values of other ICMS credits on fixed assets taken in the period and itemized in record G126” Page 258.
- G125, field NUM_PARC, filling. “report the number of the installment being posted. Check: required when the content of field 10 - VL_PARC_PASS is greater than zero. (Error)” Page 261.
- G126, field VL_PARC_PASS, filling. “report the value of the ICMS credit that can be taken” Page 262.
- G126, field VL_TRIB_OC, filling. “report the value of taxed outputs and export outputs of the period named in this record” Page 262.
- G126, field VL_TOTAL, filling. “Report the total value of outputs of the period named in this record, following the law of the federative unit” Page 262.
- G126, field IND_PER_SAI, filling. “Report the value of the share equal to the result of dividing the field VL_TRIB_EXP by the field VL_TOTAL” Page 262.
- G126, field VL_PARC_APROP, filling. “Report the value of the ICMS credit to be taken in the tax calculation” Page 262.
General rules of the file that apply to the block
- When the block started. “Block G was added, to be reported by all taxpayers, from the calculation period of January 2011” Page 9. The text says all taxpayers. Agree with your tax team how the block should be sent in a month when the company has no CIAP movement.
- Start date in the block table. “Block G added to take effect from the calculation period of January 2011” Page 7. The footnote of the block table sets January 2011 as the start of Block G.
- Order of records inside the block. “Inside each block, records must be placed in sequential and ascending order” Page 8. In Block G, G001 opens, the data records follow the layout order, and G990 closes. Check this order in the generated file.
What is between quotation marks was taken from the Guide, and the PDF page goes with it. Outside the quotes, the comments are DFSpro guidance for whoever sets up CIAP.
How to show that each CIAP installment in SAP reaches the file
The Guide defines the movement types and the checks. The six tests are a DFSpro proposal and depend on the fixed asset master and on the solution that generates the file.
- Asset master. Match each asset in G125 with record 0300 and with the SAP fixed asset master. The code must be unique, kept over the life of the asset, and linked to the ledger account and cost center of records 0500 and 0600.
- Movement types. Build a month with a new asset, an asset coming from inventory, a component under construction and a balance from a prior period. Check that each one comes out with type IM, MC, IA or SI, as the Guide says.
- Installments and balance. Check that records of type SI, IM, IA and MC carry installment number and value, and that G110 adds up the installment values of the G125 records of the period. Keep the evidence of the check.
- Last installment and exit. Generate the month of the last installment and the month of a sale. In each case the Guide asks for two records, one for balance and one for write-off or exit, and the second one carries no ICMS values and no installment.
- Document and item. Check G130 in the movements that require it, and check that G140 does not repeat item and code within the same document. Note each exception with its reason.
- From G110 to Block E. Follow the amount to take in G110 to the tax calculation adjustment in Block E, or to the tax document when the law requires one. Reconcile it with the asset credit account and record the decision of the responsible team.
- How does SAP identify an asset and each of its components, and does the code stay the same over the life of the asset?
- Are there assets under construction, with components entering before completion?
- When an asset is sold, lost or reaches its last installment, who tells the tax team?
- Where does the tax document of each asset or component entry come from?
- Who reconciles the credit taken with the ledger account of the asset?
The proof for Block G builds on the proof for Block E and joins the general plan of tax tests. The inventory of stock and fixed assets, which also appears in the file, is in Block H in SAP.
Who answers for each asset, each installment and each write-off
CIAP lasts for years. If the credit of an asset changes hands without a record, it becomes a doubt halfway through.
Owner of the master data
Define who creates, changes and writes off the asset in the fixed asset master. A reused code or an asset without documented write-off puts the credit of many later months at risk.
Write-off routine
Write down the rule for who tells the tax team about a sale, a loss or the end of the credit period, and by when. The write-off must fall in the period when the event happened.
File of the asset
Keep, for each asset, the entry document, the installments taken and the movements, with owner and date. Audit asks for the whole history, not only the month.
Decision of your company
The right to the credit, the reading of what counts as a component, and the decision to take the credit belong to your company, under the law of your state. The technical part stays with us: designing and configuring the path from the fixed asset to the record, and proving that it works.
Who published each piece of information, and when
The rule of your state for taking credit on components of an asset under construction. The month when your company starts CIAP posting. The coverage of G126, G130 and G140 in the solution that generates the file.
Questions from people who control the credit on fixed assets in SAP
01What is the role of CIAP inside the file?+
To show how the monthly installment of ICMS credit on fixed assets was calculated. Practical Guide 3.2.4 bases the block on art. 20, § 5, of Complementary Law (LC) 87/96. This is CIAP inside the file.
02How does CIAP reach Block E?+
Through G110. According to the Guide, the amount to take goes straight to the ICMS Calculation Record as a calculation adjustment, unless the law requires a tax document. That is why Block G and Block E must be proved together.
03What do SI, IM, IA and MC mean in G125?+
According to the Guide, SI is the asset or component that already has an installment to take from a prior period, IM is the asset that enters in the period, IA is the component under construction, and MC is the entry coming from current assets inventory. Each type changes the required fields of the record.
04When are installments required in G125?+
When the movement type is SI, IM, IA or MC, the Guide asks for the installment number and value. For write-off or exit types, these fields cannot be reported in the second record of the pair. That is why the match of type and field is the first test.
05Must every asset in G125 be in record 0300?+
Yes. The Guide says the asset code in G125 must appear in a record 0300, and that the code must be unique and assigned by the company's asset control. A duplicate master record or a reused code breaks the history of the credit.
06When is G130 required?+
The Guide says it is required when the movement type in G125 is MC, IM, IA or AT, and must be reported when the law provides for a tax document for the other types. There are also rules for the period when CIAP posting starts.
07What happens when the asset is sold or reaches the last installment?+
The Guide asks for two records in G125: one for balance, with the installment of the period, and another for exit or write-off. The second one carries no ICMS values and no installment fields. The write-off must fall in the period of the last installment, and the exit in the period of the event.
08What is G126?+
It is the record of the other ICMS credits on the asset that were not posted in earlier periods, when the law allows it. Whether your state allows it, and whether your company uses it, is your company's decision.
09Does the SAP fixed asset master feed G125 without rework?+
It depends on the solution that builds the file and on how much tax data the master keeps for each asset and component. The Guide defines the content of the file, and how the system reaches it is up to each implementation. The answer for your environment comes from checking asset by asset.
10What does the cost of proving CIAP depend on?+
There is no official value and no public price. The effort grows with the number of assets being credited, the age of the data, and the number of components and write-offs. DFSpro only makes a proposal after seeing a sample of assets and the file of the last month.
11How long until CIAP is proved?+
A deadline without a sample would be a guess. The time depends on the quality of the asset master and the installment history. We only commit to a deadline after following a few assets from the entry document to the last installment.
12Who decides whether a component of an asset generates credit?+
The company that owns the asset, guided by the state tax authority. DFSpro's role is to let the system record the decision and show, in the file, that it was followed.
Bring a sample of fixed assets and we follow each one to the last installment
The conversation starts with a few real assets: the entry document, the ledger account, the installments taken and what the last file showed. It also helps to bring one case of sale or write-off.
Read also: CIAP and fixed assets, tax obligations in SAP, tax calculation and Block H in SAP.