Schedule of Values for Land and Buildings in Spain (II)
Schedule of Bands. Basic Module. Value of Buildings. Inventory.
The impact values of the land should be considered, for coordination, as the product of MBR corresponding to the homogeneous economic area, by a percentage factor. This factor should be between the minimum and the maximum limits set out int he Schedule of Bands, depending on the land use.
Basic Building Module
The Basic Building Module corresponding to different homogeneous economic areas (MBCi) is obtained from Module M and a Building Factor Fc. MBCi values may be increased by agreement of the Real Estate Coordination Comission and according to market analysis carried out by the General Directorate of Cadastre, by applying coefficients. The current values assigned by the General Directorate of Cadastre for the MBCi are ranging from 400 euros per square meter, correspondig to MBC-7, to 700 euros per square meter, corresponding to MBC-1.
Value of Buildings
Once the identification of each homogeneous economic area of buildings is defined, and each Basic Module MBC is assigned, the value of the buildings is obtained by applying a coefficient to such Module. This coefficient must be selected by considering:
- its building use
- its class
- its modality
- its category.
The coefficient is obtained from the Schedule of Coefficients for Building Values. While defining a building, if there are units in which the building use to which they are intended does not correspond to the building type (i.e. offices or shops in dwellings), the applicable value for these units must be the one that fits with their building type.
Inventory of Urban Buildings and Constructions
The territorial offices of the Center of Cadastral Management and Tax Cooperation should develop an Inventory of Urban Buildings and Constructions in their geographical coverages, which must be coordinated by the Territorial Technical Board, in accordance with established typologies in the Schedule of Coefficients for Building Values. Such Inventory must be performed according to the instructions issued by the General Directorate, after investigation by the High Commision of Urban Coordination.
Daniel Trujillano, Architect
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