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Abstract(s)
Esta dissertação aborda o cálculo do coeficiente de localização usado na avaliação patrimonial
tributária, com especial incidência em zonas onde o mercado imobiliário é muito
condicionado, deprimido ou nulo. Aborda-se o desenvolvimento de duas metodologias de
cálculo, uma para zonas onde não existem valores de transações de imóveis, mas existem
valores de arrendamento e a outra metodologia de cálculo para zonas onde não existem
valores de transações, nem de arrendamento de imóveis.
A metodologia adotada no estudo envolveu o recurso aos dados do Instituto Nacional de
Estatística (INE) para fazer a analise do setor de atividade imobiliária numa perspetiva
nacional e regional, nomeadamente a evolução do parque habitacional, operações sobre
prédios urbanos, evolução do número de contratos de compra e venda de prédios urbanos, o
valor médio dos prédios transacionados em Portugal e os dados referentes ao inquérito à
avaliação bancária na habitação. A pesquisa bibliográfica compreendeu, também, a revisão de
literatura nacional e internacional relacionada com os métodos de avaliação imobiliária e os
procedimentos utilizados nos diferentes segmentos de mercado, o estudo e análise do Código
do Imposto Municipal sobre Imóveis, que é o quadro legal relacionado com a tributação do
património imobiliário nacional.
Uma análise comparativa do coeficiente de localização obtido pelo método de rendimento e
pelo método de custo foi efetuada após a delimitação da zona objeto de estudo, a nível
geográfico, demográfico, urbanístico e de mercado. A conclusão geral do estudo, com uma
proposta de desenvolvimento futuro finaliza o trabalho.
Este estudo sugere que o desenvolvimento de uma metodologia de cálculo do coeficiente de
localização usado na avaliação patrimonial tributária afigura-se fundamental, uma vez que é
através deste coeficiente que se aproxima o valor da avaliação patrimonial tributária do valor
efetivo de mercado dos imóveis.
This dissertation deals with the calculation of the location coefficients used for determining the taxable patrimonial value of immovable properties, with a special focus on areas where the property market is too conditioned, depressed or inexistent. Two approaches for the calculation of the coefficients of location were devised: one for areas where there are no data on the value of property transactions but data on renting property are available; another approach for those areas where neither of those data do exist. The methodology adopted in the study comprises the review of the relevant data obtained from the National Statistics Institute with the aim to analysis the property market sector, both at a national and regional perspectives, namely the evolution of the housing stock, number of purchase and sale agreements, average value of property transactions and data from the Bank Evaluation Surveys. The literature review also involves national and international reference works related with property valuation methods and procedures used in different market segments, and the study and analysis of the Immovable Property Taxation Code. A comparative analysis between the approaches (income approach and cost replacement approach) for calculating the location coefficients was undertaken and followed the delimitation of the study area at geographic, demographic, urbanistic and market levels. A concluding comment finalises the study. This study suggests that further development in the methodology for calculating the location coefficients is needed, for it is through these coefficients that the taxable patrimonial value of properties tend to match the market value.
This dissertation deals with the calculation of the location coefficients used for determining the taxable patrimonial value of immovable properties, with a special focus on areas where the property market is too conditioned, depressed or inexistent. Two approaches for the calculation of the coefficients of location were devised: one for areas where there are no data on the value of property transactions but data on renting property are available; another approach for those areas where neither of those data do exist. The methodology adopted in the study comprises the review of the relevant data obtained from the National Statistics Institute with the aim to analysis the property market sector, both at a national and regional perspectives, namely the evolution of the housing stock, number of purchase and sale agreements, average value of property transactions and data from the Bank Evaluation Surveys. The literature review also involves national and international reference works related with property valuation methods and procedures used in different market segments, and the study and analysis of the Immovable Property Taxation Code. A comparative analysis between the approaches (income approach and cost replacement approach) for calculating the location coefficients was undertaken and followed the delimitation of the study area at geographic, demographic, urbanistic and market levels. A concluding comment finalises the study. This study suggests that further development in the methodology for calculating the location coefficients is needed, for it is through these coefficients that the taxable patrimonial value of properties tend to match the market value.
Description
Keywords
Coeficiente de localização Métodos de avaliação Valor de mercado Valor patrimonial tributário