This restriction determines what types of modifications you can make to views that include IDENTITY columns. By definition, IDENTITY columns are not updatable. Updates through a view cannot specify an IDENTITY column value.
Inserts to IDENTITY columns are restricted to:
The table owner
The Database Owner or the System Administrator if the table owner has granted them permission
The Database Owner or the System Administrator if impersonating the table owner by using the setuser command.
To enable such inserts through a view, use set identity_insert on for the column’s base table. It is not sufficient to use set identity_insert on for the view through which you are inserting.