Método para la identificación de un valor razonable de terreno y construcción en inmuebles sometidos a propiedad horizontal en Colombia

Abstract

The properties that are under the horizontal property regime in Colombia, had not been carrying out the determination of the value of the land differentiated from the value of the construction, for two reasons, one of them because the regulations represented by resolution 620 of 2018 did not it requires it and the second because it has not been seen as relevant because there is no market value for it, because it cannot be traded by the number of co-owners who own it in different percentages; Likewise, this land is not suitable for intervention since its useful life is not clear, so the actions on it are seen as immaterial. However, the international regulations represented by IFRS and IAS require that these two aspects be differentiated in financial analyzes, as well as that of insurance companies, despite the fact that it is already known in this area that, because it is an asset that does not depreciable is not insurable. Despite the fact that the valuation methodologies validated and used in the country respond to this challenge, the values obtained are quite far from the real market values. That is why this adjustment method is proposed through this document, which consists of distributing the difference in land and construction, called in the present proposal as supravalue, homogenizing the values, bringing them closer to reasonable values, close to a value of market.