{"id":1856,"date":"2012-03-29T08:22:00","date_gmt":"2012-03-29T08:22:00","guid":{"rendered":""},"modified":"2022-08-08T09:36:24","modified_gmt":"2022-08-08T09:36:24","slug":"reglamento-de-valoraciones-de-la-ley_29","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/reglamento-de-valoraciones-de-la-ley_29\/","title":{"rendered":"Reglamento de Valoraciones de la Ley del Suelo: Gastos de urbanizaci\u00f3n no materializada"},"content":{"rendered":"<p><\/p>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">El pasado d\u00eda <b style=\"mso-bidi-font-weight: normal;\">10 de noviembre de 2011<\/b> entro en vigor el nuevo <b style=\"mso-bidi-font-weight: normal;\"><a href=\"http:\/\/www.boe.es\/boe\/dias\/2011\/11\/09\/pdfs\/BOE-A-2011-17629.pdf\">Reglamento<br \/>\nde Valoraciones de la Ley del Suelo<\/a><\/b> aprobado por el <b style=\"mso-bidi-font-weight: normal;\">RD 1492\/2011<\/b>, de 24 de octubre.<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">En el articulo 22 de dicho RD&nbsp; se contempla, para el caso de <b>valoraci\u00f3n de<br \/>\nsuelo urbanizado, el que exista una parte de la urbanizaci\u00f3n no materializada<br \/>\n<\/b>en el momento de la valoraci\u00f3n, proponiendo deducir de dicha valoraci\u00f3n, el<br \/>\nimporte de estos gastos pendientes de realizar, G, pero incrementados en por el<br \/>\nfactor (1 + TLR + PR) , con lo cual, en este caso, la formula de valoraci\u00f3n ser\u00e1:<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>VS = \u2211 VRS<sub>i<\/sub> x E<sub>i<\/sub><\/b><\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">Siendo:<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\"><\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">VS = valor del suelo urbanizado<br \/>\nedificado en euros&nbsp;<\/span><\/div>\n<div style=\"text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (EVIDENTEMENTE EN BOE TIENE UNA ERRATA EN ESTA<br \/>\nDENOMINACION)<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\"><\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">E<sub>i<\/sub> = edificabilidad en m2 construidos de cada tipologia edificatoria del \u00e1mbito de actuaci\u00f3n<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\"><\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">VRS<sub>i<\/sub> = valor de repercusi\u00f3n<br \/>\npor m2 edificable de cada uso&nbsp;<\/span><\/div>\n<div style=\"text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">&nbsp;&nbsp;&nbsp;&nbsp; cuyos valores se obtienen de aplicar<br \/>\na cada tipologia la formula<\/span><\/div>\n<div style=\"text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">VRS = (V\/K) \u2013 C, con valores de K,<br \/>\ncoeficiente que pondera la totalidad de los gastos generales, incluidos los<br \/>\nfinancieros, y los de gestion y promoci\u00f3n., as\u00ed como el beneficio empresarial<br \/>\nnormal de la actividad de promoci\u00f3n inmobiliaria <\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l0 level1 lfo1; mso-outline-level: 1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">a)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><span style=\"font-family: Arial; font-size: 11pt;\">En<br \/>\ngeneral: &nbsp;K = 1,40<\/span><\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l0 level1 lfo1; mso-outline-level: 1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">b)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><span style=\"font-family: Arial; font-size: 11pt;\">En<br \/>\ncasos especiales, tales como &nbsp;en raz\u00f3n de<br \/>\nfactores objetivos como pueden ser los de extraordinaria localizaci\u00f3n, la<br \/>\nfuerte din\u00e1mica inmobiliaria, la alta calidad de la tipologia edificatoria, el<br \/>\nplazo previsto de comercializaci\u00f3n, el riesgo previsible uy otras caracter\u00edsticas<br \/>\nde la promoci\u00f3n, se podr\u00e1 aumentar hasta un m\u00e1ximo de K = 1,50<\/span><\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l0 level1 lfo1; mso-outline-level: 1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">c)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp; <\/span><\/span><span style=\"font-family: Arial; font-size: 11pt;\">En<br \/>\ncasos especiales de uso residencial unifamiliar,&nbsp; en municipios con escasa din\u00e1mica<br \/>\ninmobiliaria, viviendas sujetas a un r\u00e9gimen de protecci\u00f3n que fije el precio m\u00e1ximo<br \/>\nde venta que se aparten de manera sustancial de los valores medios de mercado,<br \/>\nnaves industriales&nbsp; u otras edificaciones<br \/>\nvinculadas a explotaciones &nbsp;economizas en<br \/>\nraz\u00f3n a factores objetivos que lo justifiquen podr\u00e1 disminuir hasta un m\u00ednimo<br \/>\nde K = 1,20<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">V = Valor en venta del m2 de edificaci\u00f3n del uso considerado del producto inmobiliario acabado,<br \/>\ncalculado sobre una base de un estudio de mercado estad\u00edsticamente<br \/>\nsignificativo en euros por metro cuadrado edificable <\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">C = Valor de la construcci\u00f3n en euros<br \/>\npor m2 edificable, considerando como tal, precio de ejecuci\u00f3n<br \/>\nmaterial de la construcci\u00f3n mas los gastos generales del constructor mas el<br \/>\nbeneficio industrial del constructor, los tributos que graven la construcci\u00f3n, los<br \/>\nhonorarios profesionales por proyectos y direcci\u00f3n de obra y otros gastos<br \/>\nnecesarios para la construcci\u00f3n del inmueble.<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\"><b>Y, el valor del suelo<br \/>\ndescontados&nbsp; los deberes y cargas<br \/>\npendientes<\/b>, en euros:<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>VS<sub>O<\/sub> = VS \u2013 G (1 + TLR +<br \/>\nPR)<\/b><\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span lang=\"EN-GB\" style=\"font-family: Arial; font-size: 11pt;\">Siendo:<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">G = Importe en euros de los gastos y<br \/>\ncargas de urbanizaci\u00f3n pendientes &nbsp;de<br \/>\nmaterializar<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">TLR = tasa libre de riesgo, equivalente<br \/>\nal rendimiento interno de la deuda publica a plazo de entre 2 y 6 a\u00f1os, ultimo \u00edndice<br \/>\npublicado por el Banco de Espa\u00f1a<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">PR = prima de riesgo que varia seg\u00fan<br \/>\nel tipo de promoci\u00f3n de que se trate, de acuerdo a los valores de la siguiente<br \/>\ntabla:<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">El valor de (\u00a1 + TLR + PR) \u2264 K, que<br \/>\nse haya considerado.<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\"><b>NOTAS EXPLICATIVAS.-<\/b> <\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">1.- Hay que tener en cuenta que con<br \/>\ncada uno de los tres valores de K citados en el Reglamento, como tipo general,<br \/>\nm\u00e1ximo y m\u00ednimo, y distintos porcentajes de repercusi\u00f3n de suelo (% S\/V) y<br \/>\ncoste de construcci\u00f3n (% C\/V) en relaci\u00f3n al valor en venta del producto<br \/>\nacabado, estaremos considerando los siguientes porcentajes de beneficio sobre<br \/>\nventas (%B \/V)(incluyo gastos generales, gestion y promoci\u00f3n, financieros, y<br \/>\npor supuesto incluido el gasto por impuesto de sociedades del 30%), siguientes:<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\" class=\"MsoTableGrid\" style=\"border-collapse: collapse; border: none; margin-left: 50.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;\">\n<tbody>\n<tr style=\"mso-yfti-firstrow: yes; mso-yfti-irow: 0;\">\n<td colspan=\"3\" style=\"border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;\" valign=\"top\" width=\"247\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: Arial; font-size: 11pt;\">K = 1,40<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 1;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">% S\/V<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">% C\/V<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">B\/V (%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 2;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">20<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">51<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">33<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 3;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">25<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">46<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">33<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 4;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">30<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">41<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">33<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 5;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">35<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">36<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">33<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 6;\">\n<td colspan=\"3\" style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;\" valign=\"top\" width=\"247\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: Arial; font-size: 11pt;\">K = 1,50<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 7;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">% S\/V<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">% C\/V<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">B\/V (%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 8;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">20<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">47<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">29<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 9;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">25<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">42<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">29<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 10;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">30<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">37<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">29<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 11;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">35<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">32<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">29<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 12;\">\n<td colspan=\"3\" style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;\" valign=\"top\" width=\"247\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: Arial; font-size: 11pt;\">K = 1,20<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 13;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">% S\/V<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">% C\/V<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">B\/V (%<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 14;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">20<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">63<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">17<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 15;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">25<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">58<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">17<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 16;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">30<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">53<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">17<\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 17; mso-yfti-lastrow: yes;\">\n<td style=\"border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;\" valign=\"top\" width=\"103\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">35<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">48<\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;\" valign=\"top\" width=\"72\">\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">17<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">2.- El Reglamento no dice nada sobre<br \/>\nel caso de CCAA que tienen limitado el valor del suelo urbanizado para Viviendas<br \/>\nde protecci\u00f3n P\u00fablica. Pero es f\u00e1cil adaptar la K a estos casos.<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">3.- La deducci\u00f3n por urbanizaci\u00f3n<br \/>\npendiente de materializar se entiende que se aplica sobre un suelo urbanizado,<br \/>\npor tanto no en suelo urbanizable. El valor del suelo urbanizado parece pues,<br \/>\nque se comienza aplicar cuando se han iniciado las obras de urbanizaci\u00f3n, y<br \/>\nhasta ese momento el suelo se considera en situaci\u00f3n b\u00e1sica de suelo rural, a<br \/>\npesar de que tenga un planeamiento urban\u00edstico pormenorizado aprobado, aunque<br \/>\nel Reglamento no lo se\u00f1ala expl\u00edcitamente. A estos efectos recordar que en la nueva Ley del Suelo para<br \/>\nque una urbanizaci\u00f3n se entienda iniciada es necesario que conste un documento<br \/>\nde inicio de obras protocolizado notarialmente y firmado por los t\u00e9cnicos directores<br \/>\ndel proyecto.<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">4.- La deducci\u00f3n de los gastos<br \/>\npendientes de materializar el Reglamento los supone como si fuera un valor<br \/>\nfinal al cabo de un a\u00f1o, y con este supuesto se explica la multiplicaci\u00f3n de G<br \/>\npor (1 + TLR + OR), pero no contempla el caso de que los gastos pendientes se<br \/>\nmaterializaran en un periodo mayor. Por ejemplo supongamos que la urbanizaci\u00f3n<br \/>\npendiente se realiza en tres a\u00f1os con 1\/3 de inversi\u00f3n cada a\u00f1o, en este caso<br \/>\nsuponiendo:<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">TLR = 4,459% (mes de diciembre<br \/>\nultimo publicado por el Banco de Espa\u00f1a)<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">PR = 8 % edificaci\u00f3n residencial<\/span><\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<\/div>\n<div style=\"mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">Tendr\u00edamos como valor final, que se ampliar\u00eda<br \/>\nen:<\/span><\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l1 level1 lfo2; mso-outline-level: 1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">&nbsp;a)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><span style=\"font-family: Arial; font-size: 11pt;\">Supuesta<br \/>\nla inversi\u00f3n en un a\u00f1o. 1,1,12459<\/span><\/div>\n<div style=\"margin-left: 36.0pt; mso-list: l1 level1 lfo2; mso-outline-level: 1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">&nbsp;b)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>\n<\/span><\/span><span style=\"font-family: Arial; font-size: 11pt;\">Supuesto<br \/>\nen 3 a\u00f1os con inversi\u00f3n anual de 1\/3:<\/span><\/div>\n<div style=\"margin-left: 18.0pt; mso-outline-level: 1; text-align: justify;\">\n<span style=\"font-family: Arial; font-size: 11pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1\/3 (1,124459 + 1,2647 +<br \/>\n1,42227) = 1,27052<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>El pasado d\u00eda 10 de noviembre de 2011 entro en vigor el nuevo Reglamento de Valoraciones de la Ley del Suelo aprobado por el RD 1492\/2011, de 24 de octubre.\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/reglamento-de-valoraciones-de-la-ley_29\/\">Continue leyendo<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19,33,29],"class_list":["post-1856","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-legislacion","tag-opinion","tag-suelo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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