Análisis comparativo de estimación de renta a partir del método de capitalización de rentas y el método de comparación de mercado en el municipio de Zipaquirá Cundinamarca (zona de estudio vereda Río Frío)

Abstract

In the valuation field, various methodologies and theories strictly linked to the real economic behavior of a type of good, of a productive activity linked to the land or to a general activity of a sector have been determined. In Colombia, 4 valuation methodologies have been established, which are included in the current regulations, which will be discussed later. For this case, the work will be focused on the Capitalization of Rents and the Market Method. The valuations that are analyzed under the capitalization approach of the cash flows product of the rents or commonly called Capitalization of rents according to the article 2 of the Resolution 620 of 2008 issued by the IGAC, are commonly applied to goods whose primary purpose is to generate income or a set of returns, as in the case of commercial premises, and rural properties that have productive economic activity, among others. It should be noted that the income information of the rural area is a field that until recently has impacted the commercial scope. On the other hand, there is the Market Method, which establishes a comparison of similar properties in area, economic activity, location, norm of uses and physiographic characteristics. This method is considered the most telling and direct in terms of the value of a property as long as possible market speculation is eliminated and the market is properly debugged. What will be reflected in the project will be the comparison of the two mentioned methods, the indices of variation between the two values of terrain obtained and the determination of the most optimal method depending on the characteristics of each of the properties that will be subject to appraise.