New land valuation criteria after the Spanish 2011 Valuation of Land Regulation : the objectivation of building expectations in rural land
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De la Encarnación Valcárcel, Ana María
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Aquest document és un/a article, creat/da en: 2013
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The land valuation regime has undergone one of its most important modifications at the hands of the 2008 Land Act and its 2011 Regulation. According to the so-called objectivity principle - which defines all established methods for the new basic situations of land - and according to the stated prohibition of taking into consideration building expectations arising from granted planning permission, the fact is that the existence of circumstances that are not a natural consequence of landowner investments made on the property is easily deducible. This is inconsistent with the spirit of the Land Act in force contained in its Explanatory Memorandum. |
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