Optimización de activos inmobiliarios en Bogotá: estrategia de comercialización para mitigar el detrimento patrimonial por pasivos y fortalecer la gestión financiera de la sae

Abstract

This report detailedly shows the results obtained por the internship assisted at the Special Assets Society S.A.S (SAE), a pillar for effectively achieving the title of Surveying and Geodesy Engineer. The Special Assets Society SAE, better known as the Code of Extinction of Domain governed by Law 1708 of 2014, is an entity created in 2011 due to the dissolution of the National Directorate of Narcotics (DNE), which is responsible for the administration of assets seized due to illegal activities, also focused on the processes of administration, conservation, and the efficient and appropriate management of real estate that have been subject to the extinction of domain. The methodology of this project aims to put an end to unproductive liabilities and transform them into assets that contribute to the economy, while also mitigating the detriment to the fiscal and tax burdens of the entity, with the purpose that in the future this strategy can be implemented in different cities of the country where the SAE directly manages the properties that are the subject of study. The objectives of the procedure are based on proposing a marketing strategy for properties governed by Horizontal Property of a residential type, classified by their location, commercial value, and states of conservation, which have pending financial burdens in liabilities (Taxes) to be prioritized for sale, accompanying the marketing with attractive discount offers, and finally documenting and systematizing the results. The justification emphasizes that its marketing strategy will be submitted to both properties completely extinguished and those linked to early divestment that comply with the appropriate grounds for this legal process to be lawful (Art. 93 Law 1708, 2014 amended by Art. 24 Law 1849, 2017), to help maintain financing and profitability of revenues, as well as to mitigate the detriment that obstructs the operational and financial sustainability of the entity. The results will be spatially represented in heat maps and a Geoportal in order to effectively identify the prioritized properties ready for commercialization, as well as those that have a deficit of information to carry it out. Thus, documenting the number of properties with the key characteristics of the data that will be emphasized will contribute to optimizing the results of this project, not only the processes but also the marketing efficiency of the properties of the SAE in the city of Bogotá as a test base. The regulatory framework includes laws, norms, and decrees that not only regulate the administration of assets but also their marketing, thus highlighting Law 1708 of 2014, Decree 2136 of 2015, and the SAE Code of Good Governance.