Avaliação de imóveis para fins tributários com a inserção da variável sustentabilidade

Abstract

Faced with the current real estate scenario, the sustainable progress has been presented as an alternative for the differentiation of developments in the real estate market. Also, to promote environmental preservation, tax exemptions for sustainable properties have been proposed as a proposal to reduce part of real estate taxes. The objective of this work is to develop an appraisal model of apartments for a small city by inserting sustainable variables. In addition, this model will serve as a basis for analyzing the market values of the real estate valuations carried out by the municipal government and its due tax collections. For this purpose, the real estate appraisal uses the scientific methodology of research and is characterized as an indispensable tool for the evaluator, guiding it in the choice of information of interest, in the form of data collection, analysis and treatment. To obtain the results, it is required a previous planning, bibliographic survey, delimitation of the market area to be explored, definition of significant variables for the model, obtaining a reliable sample and scientific treatment by statistical inference. The study indicates that treated apartments still lack the use of sustainable resources in their construction, and as justification, investors claim that the cost of implementation is infeasible to local standards. Although the buildings that make use of these alternatives point to higher market value, they add economic benefits and raise the quality of life of their users. In addition, with respect to the collection of real estate rates, there is a wide gap in the venal values presented by the public agencies in their evaluations, in opposition to those of the developed statistical model, and consequently, economic losses are generated in society and devalues social justice.