Matching town and country valuing with that of the market
Keywords:
Valoraciones urbanísticas, valoraciones económico-financierasAbstract
The paper indicates that the Consolidated Text of the Land Act approved by Royal Legislative
Decree 2-2008 of 20 June establishes that town and country valuing be modifi ed and is now to be
made in accordance with that land classifi cation in force as within each Autonomic Community
bearing in mind such new land typologies by them passed these to be now considered the basic
reference these and to those basic criteria for valuing that said new law promulgates.
Further it indicates that in answer to the present globalized context the legislative framework that
must be used for economic and fi nancial valuing both by real estate companies and all others has
likewise been altered by Law 16-2007 of 4 July as to the reforming and adapting of our Mercantile
legislation in its accounting this in order that it might come into line with international practice
understood hereto mean that it should be in keeping with that adopted by the EU and the
stipulations of the Royal Decree 1514-2007 which prefi gures our new Accountancy Master Plan.
The authors here examine what are to now be the basic criteria for any Town and Country Planning
value surveying of the various basic land usage possibilities that could be met and those for
valuing land to be assumed within the social and economic context of a real estate company. They
then question if and when the value thrown up by the Town and Country Planning norm for the land
market could really be properly used as a valid reference for an economic or fi nancial ´reasonable
asking price´.
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Copyright (c) 2010 C. E. Falcón Pérez, F. Serrano Moracho
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