| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 4.68 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Esta dissertação pretende analisar a metodologia de cálculo do valor patrimonial e do valor de mercado, e perceber a relação existente entre os valores patrimoniais dos imóveis e os seus valores de venda.
Tendo por referência a legislação aplicável e os diferentes métodos de avaliação, faz-se uma análise do método de mercado e do código do imposto municipal sobre imóveis (CIMI). A partir dessa análise faz-se um estudo entre a relação dos valores de mercado e valores patrimoniais, com a finalidade de perceber qual a relação existente entre esses valores, e qual a possibilidade em estabelecer um critério que permita a partir de um deles calcular o outro, com fiabilidade, dentro de um determinado intervalo de confiança.
O estudo efetuado exigiu a recolha de uma amostra de imóveis, obtida junto de uma Imobiliária de referência do mercado, constituída por apartamentos vendidos, com tipologia T2 e T3, todos no distrito do Porto, no Concelho de Valongo, na freguesia de Ermesinde.
Apresenta-se a forma de cálculo do valor patrimonial em conformidade com o CIMI, e para o cálculo dos valores presumíveis de mercado, em conformidade com o método de mercado, que levaram aos valores de venda para os casos da amostra recolhida.
Com os valores patrimoniais e de mercado da amostra em estudo, faz-se uma análise de correlação, através da técnica de regressão linear, na tentativa de encontrar uma relação entre os valores estudados.
The purpose of this thesis is to analyze the methodology of calculating the asset value, the market value, and the connection between the asset values of the properties with the sales figures. Using the laws in force and the different methods of evaluation, a specific analysis of the method of market was made and of the property tax code on real estate. From that analysis, a study is made between the rate of the market value and the property value. The intention is to understand the relationship and if it is possible to establish criteria that allows to calculate another value with a certain safety margin. A sample was collected from a renowned real estate company, regarding 2 and 3 bed roomed apartments sold in the district of Porto, Council of Valongo, parish of Ermesinde. The calculation of the asset value was explained according to the property tax code on real estate, how are probable values of sale calculated according to the method of market, from the studied properties these asset values are presented and the respective sales figures which will be used for this work. An analysis was made between the correlation of these values through the method of linear regression, creation of method, initial results presented, and alternatives explored and presented and the respective correlations and values between the variables studied.
The purpose of this thesis is to analyze the methodology of calculating the asset value, the market value, and the connection between the asset values of the properties with the sales figures. Using the laws in force and the different methods of evaluation, a specific analysis of the method of market was made and of the property tax code on real estate. From that analysis, a study is made between the rate of the market value and the property value. The intention is to understand the relationship and if it is possible to establish criteria that allows to calculate another value with a certain safety margin. A sample was collected from a renowned real estate company, regarding 2 and 3 bed roomed apartments sold in the district of Porto, Council of Valongo, parish of Ermesinde. The calculation of the asset value was explained according to the property tax code on real estate, how are probable values of sale calculated according to the method of market, from the studied properties these asset values are presented and the respective sales figures which will be used for this work. An analysis was made between the correlation of these values through the method of linear regression, creation of method, initial results presented, and alternatives explored and presented and the respective correlations and values between the variables studied.
Description
Keywords
Valor Patrimonial Valor de Mercado Valores de Venda Métodos de Avaliação Imobiliária Regressão Linear Asset Value Market Value Sales Figures Real Estate Market Evaluation Methods Ratio Analysis Linear Regression