04 Catastro

Resumen
Se ofrece una visin general sobre la

situacin de la valoracin catastral rstica en
Espaa: problemtica, marco legal, procedi-
miento tcnico, fiscalidad y consecuencias; lo
que justifica la presentacin de una modelo de
valoracin catastral alternativo ajustado a la
legislacin vigente, flexible, gil, riguroso,
administrativamente impecable y tcnica-
mente posible.
Se ha intentado automatizar la captura de
los datos e informatizar los procesos masivos,
sin dejar de lado la participacin de los tcni-
cos catastrales, con objeto de obtener un valor
catastral que sea comprensible y til por los
ciudadanos y administraciones implicadas.
Modelos
| ts m t1 t|ts 1 t ta|trati tr taIasIra| 1 t
i r m a t||ts ra sIi tts m as ttItr 1 i 1 ts st j a t-
1 tr a]ra j ar tr Irts ||t|a ts t|aram tr It
1 tIi r i 1 ts.
. k|a t||ts tr |ts |a t a r i tam tr It st
taj i Ia|i ta |a rtr Ia rta| t j tItr ti a|
|a t st |t asi ]r a a| Itrrtr t ttm t
ttr stta tr ti a 1 t |a ta|i Ii tati tr ta |-
Ii tt t|asi Ii tati tr ta|i 1 a1 |a t t|
Ittr i tt taIasIra| ttr si 1 tra j rtj i a,
1 tr Irt 1 t a r ts ta a1 rts m artt |a t
1 tstri |tr t| Itrri Itri t.
I . k | a t||t s t Irt s tr |t s | a t st rttt -
]t Ia si t r a 1 t ta m tr Iati t r 1 t
1 i ttrsas Ia tr Its j ara t | Itr tr a r
ta|t r aj rt t i m a1 t 1 t ]rar 1 ts m ar -
t| as 1 t Itrrtr t . | tr tra|m tr It st
tm j |tar m aj as 1 t a st s 1 t sa t|t ,
ta|i 1 a1 ts 1 i sIar ti as a r a t|tt s
a r| ar t s, j t r 1 tra1 as j rt ttsa1 as
tt r j rt tt1 i m i tr It s a|Iam tr It 1 i s-
ta Ii | |ts , tr ]tr tra|, tstasam tr It
Irar sj artr Its.
1. | r a |Ii m t ]rar ]ra j t arIi ta |a sa
Ira|a}t tr |a i 1 tr Ii Ii tati tr 1 t Ii r tas
rtj rtstr IaIi tas 1 t |a rta|i 1 a1 a]rari a
|tta|, a |as |a t st |ts asi ]r a a r ta|tr,
j tr a r i 1 a1 1 t sa j trIi ti t, t| m i sm t
st m a |Ii j |i ta j tr t| Itrrtr t |a t tta -
85
Situacin actual de la valoracin
catastral rstica en Espaa:
propuesta de un modelo alternativo
Manuel G. Alczar Molina
Profesor Titular de Universidad. Escuela Politcnica Superior
(Universidad de Jan)
Francisco Javier Ariza Lpez
Catedrtico de Universidad. Escuela Politcnica Superior
(Universidad de Jan)
Octubre2004
j ar It1 as a|a t||as tIras |a t Itr ]ar
taratItri sIi tas si m i |arts.
M t1 t|ts |a t r t saIi sIattr j |tr am tr It
|as r tttsi 1 a1 ts taIasIra|ts atIa a|ts j t r
1 i ttrsts m tIi tts.
. | a rtr Ia r t ts taj at 1 t ttj |i tar, j tr
si st|a, t| ta|tr 1 t a r a Ii r ta. | i trIt ts
|a t |ts tsIa 1 i ts rtti tr Its j tr tr 1 t
m ar i Ii tsIt |a t si ]a t si tr 1 t |a ttm -
j tr tr It m as i m j trIar It tr |ts Itrrt-
r ts |a t Ii tr tr ttm t a r i ta tttati tr
|a a]rari a, j trt tIras tari a||ts ttj |i -
taIi tas i r I|a tr 1 i rttIam tr It tr sa
ttr Ii ]a rati tr . | tr tIra j arIt, |a j rt-
j i a tsIi m ati tr 1 t |a rtr Ia ts a a r
j rt||tm a, j rt||tm a a| |a t st sa m a
|a t|ttti tr 1 t a r Ii j t 1 t taj i Ia|i ta-
ti tr j rtti st |a t Itr ]a tr ttr si 1 tra-
ti tr |as taratItri sIi tas j rtj i as 1 t|
ta |Ii tt |a a |i tati tr ]tt]raIi ta 1 t |a
Ii r ta. | as i r ttsIi ]ati tr ts st tsIar
1 tsarrt||ar 1 t tr |a |i r ta 1 t i 1 tr Ii Ii -
tar, j rt|ar t i m j |ar Iar a r a Itrm a |a
|a t rt|ati tr t t| ta|tr tari a||t tr 1 t-
]tr a ttr tIras tari a||ts Iati |m tr It
ta ar Ii Ii ta||ts tari a||ts ttt]tr as .
rtr Ia, 1 i sIar ti a a| r a t|tt a r|ar t,
1 i Ii ta |Ia1 tr t| |a|trtt, aa 1 as ttt-
r tm i tas a |a ttj |tIati tr , Iam a1 t 1 t
|a ttj |tIati tr , m ar t 1 t t|ra 1 i sj t-
r i ||t,... 1 t Ia| Itrm a |a t st 1 tItrm i -
r t m aItm aIi tam tr It m t1 i ar It a r a
ttj rtsi tr 1 t| Ii j t .
V = I X
, X
I
, ...,X
K

| r |a |a t V rtj rtstr Ia t| ta|tr
taIasIra| 1 t| i r m a t||t X
i
|as
tari a||ts ttj |i taIi tas t|t]i 1 as.
| s m a j rt|a||t |a t |ts Ia Ia rts
j rtttsts 1 t ta|trati tr taIasIra| st
arIi ta |tr st|rt |a |ast 1 t m t1 t|ts
tttr tm tIri tts, j trIttIam tr It rtIt-
rtr ti a1 ts ttr t| Itrri Itri t, j trt j ara
||t]ar a tsIa rta|i 1 a1 stra r tttsari t
1 i sj tr tr 1 t sa Ii ti tr It i r Itrm ati tr
|i Itra| ]raIi ta |a t ]arar Ii tt |a ta|i -
1 tt 1 t| m t1 t|t sa ]tr tra|i tati tr a
It1 as ta1 a a r a 1 t |as Ii r tas taIas-
Ira1 as, m i tr Iras Iar It j a t1 tr a Ii |i -
tarst j ara tsIi m ar t| j tst 1 t |as
tari a||ts ttj |i taIi tas.
I. | | tra tt 1t 1isIir Ias tarIt]raIias
1aIts ]ttrrtItrtr tia1ts, Ia|ts ttm t.
t|asi Ii tati t r a]rt |t ]i ta 1 t| sa t|t ,
ajIiIa 1 jrt1a tIita 1t |a Iitrra, |im iIa-
titr ts a 1tItrm ir a1ts ta |Iitts, t|i-
m as, jtr 1itr Its, jrttijiIatitr ts, Itt-
Ia ra 1t |a taja ara||t, jrtIa r 1i1a1
tIttIita 1t| jtrIi|, 1rtr a}t, r itt| 1t
ItrIi|i1a1, ]ra1t 1t ati1tt, ttjtsititr
st|ar titr Its, | t|a1as, trtsitr , tIt.,
ja t1tr str a|Iam tr It ir Itrtsar Its si
st 1isjtr t 1t |a sa Iititr It ir Itrm a-
titr ttr t| r itt| 1t 1tIa||t tsta|a
|a t tti]t |a i1tr IiIitatitr ta|tra-
titr 1t It1as ta1a a r a 1t |as jartt-
|as t a r i1a1ts jrt1a tIitas tr |a t
ja t1tr 1iti1irst |as Iir tas. | r tast
ttr Irarit t| rtsa |Ia1t stria a r a ]tr t-
ra|itatitr , a |a tsta|a m as jt|a t1 a
j.t.. II11.111 , 1t| rtsIt 1t ir Itr-
m ati tr , tsIa j rt|a||tm tr It r t
ttir ti1ira ttr |a |a t st rt|a itrt tr t|
Ira|a}t taIasIra| jara i1tr IiIitar |as
jartt|as I!.111 , jtr |t |a t t| rtsa |-
Ia1t tsIara ItIa|m tr It 1tstirIa a1t.
| r |a Ii]a ra a1}a r Ia | i]a ra st
ttj tr t ]raIi tam tr It |t ttj rtsa1 t.
st|rt tarIt]raIia I!.111 st m artar
|as jartt|as, ttr sa ir Itrm atitr 1t
|ir 1ts, ta |Iitts ajrtttt| am itr Its,
tsIa tarIt]raIia st tra ta ttr a r
m aja 1t t|asts 1t sa t|t I!1.111 ,
tIrt 1t rit]ts 1t | t|a1as II11.111
a r a |Iim t 1t 1rtr a}ts I!11.111 .
| | rtsa |Ia1t 1t| t}tm j|t stria |a
asi]r atitr , a |as \1 jartt|as 1iItrtr -
Its rtI|t}a1 as tr |a tarIt ]raIi a
I!.111, 1t ta aIrt ir 1itts 1t | t|a1as
II11.111 a r a r itt r itt| 1t 1rt-
r a}t I!11.111 . | rt|a||tm tr It t|
m trta1t r t rtsjtr 1a a tsIt ]ra1t 1t
]tr tra|itatitr sta r tttsarit tra -
86
MANUEL G. ALCZAR MOLINA Y FRANCISCO JAVIER ARIZA LPEZ
tar tarIt]raIias 1t i]a a| r itt| 1t
1tIa||t, r t 1isjtr i||ts , jtr |t Iar It,
ir tia||t 1t rta|itar. | tr stta tr Itm tr -
It t| jrtttst 1t ta|tratitr tm j|ta1t
si rtt j ara tIrtttr a r a tri tr Iati tr
st|rt |ts ta|trts 1t ]rar 1ts ttr as 1t
Itrrtr t, aItr 1itr 1t a |a tsta|a m as
jt|a t1 a, jtrt sa s rtsa |Ia1ts r t str
Iras|a1a||ts, 1irttIam tr It, a ttr as tr
|as |a t t| ]ra1t 1t jartt|atitr sta
a|It t m t1iar t, st|t jt1ria str tia||t
tr ]rar 1ts ttItr sitr ts, jttt jartt|a-
1as 1t taratItrisIitas | tm t]tr tas
| am ja, st|ta Irtjita|, , jtrt tr
tst tast r t ts r tttsarit a|tr1ar a r
jrtttst Iar ttm j|ita1t ta ar 1t ttis-
Itr a|Itrr aIitas m as sim j|ts jtrIttIa-
m tr It ta|i1as ttr IrasIa1as.
1. a|tt tr ttr as tr |as |a t ttisIa a r
m tr tta |Iitt t|art, a r a jartt|atitr
| t m t ]tr ta, a r as i r IratsIra tIa ras
sim i|arts a r a jrt1a ttitr ttm jara-
||t, r t jarttt a r a a|Itrr aIita a Ii|
ja ts t| tt|a m tr st|tttitr a1t 1t Iir -
tas rtjrtstr IaIitas 1t |a rta|i1a1 a]ra-
ria jt1ria str Iar t|tta1t |a t sa
r a m trt stria ttm jara||t ttr |as a r i-
1a1ts taIasIra|ts a ta|trar. kjta1t
tr t| m tIt1t sir ItIitt ttr tti1t ttm t
trjitri k|tatar, I111
a
st tm j|ta tr
ttr as | tm t]tr tas tr |as |a t st | ar
attm tIi1t jrtttsts 1t ttr ttr Iratitr
t 1t rtItrm a a]raria rttitr Itm tr It,
tr |ts |a t Iam |itr st 1isjtr t 1t
ta|tratitr ts tsjttiIitas |a t | ar si1t
rta|ita1as jtr Ittr itts ttm jtItr Its
|a t ta tr Iar ttr t| tisIt |a tr t 1t sa s
atIa a|ts jrtjitIarits.
| tti tr Itm tr It st tsIar 1 tsarrt||ar 1 t
r a tta |i r tas 1 t Ira|a}t t i r ttsIi ]ati tr |a t
Ii tr tr ttm t t|}tIi tt |a asi ]r ati tr 1 t ta|t-
rts, 1 t Itrm a m asi ta, a |ts i r m a t||ts ra sIi -
tts a r|ar ts. | tr Irt 1 t tsIas | a |a t
rtsa|Iar |t s j rt ttst s ]tt tsIa1 i sIi tt s
| | i ta, 11t a|a t||ts tIrts tr |ts |a t st
i r Itr Iar Iras|a1 ar i 1 tas, ttr ttj Its m tIt-
1 t|t]i as 1 ts1 t t| sttItr |a rsaIi |. ar a|t]i tts
| a|a||tr M ta, I111 rt1 ts r ta rtr a|ts
arIi Ii ti a|ts | arti a, I11\ .
| r ttr stta tr ti a. |a Itr i ta ]tr tra| ts |a
|a s|a t1 a 1 t a r a Itrm a |a taj at 1 t ta|ta |ar
rattr a||tm tr It a r ta|tr taIasIra| j ara |ts
i r m a t| |ts ra sIi tt s | a t st aj rt t i m t a|
ta|tr 1 t m trta1 t. | a ar Itri tr astttrati tr
j rtstr Ia tari as ta tsIi tr ts 1 i ]r as 1 t | attr
rttaj ati Iar.
87
SITUACIN ACTUAL DE LA VALORACIN CATASTRAL RSTICA EN ESPAA: PROPUESTA DE UN MODELO ALTERNATIVO
Figura 1
Informacin grfica, a distintas escalas,
empleada para asignar valores de variables
a las parcelas catastrales
| | j rt Itst r | | i ta 1 tsarrt ||t aj |i tt a r j rt -
ttst | asa1 t tr |a ]tt tsIa1 i sIi ta j ara ta|t rar |t s
i r m a t| |ts 1 t |a ti a 1 a1 1 t | rar a1 a 1 1 t . k si
m i sm t , | a t}tm j |t s 1 t 1 tsarrt ||t s 1 t rt1 ts r ta rt -
r a|ts arIi Ii ti a|ts | K k , tr |a j rt j i a | | | , | a t
j t 1 rar i r t|a i r tsIas m tIt 1 t |t ]i as tt m t a|Itrr aIi tas
ti a| |ts j ara |a tsIi m ati t r 1 t| ta|t r taIasIra| tr a r
Ia Ia rt j rt t i m t .
| trm a |a. tr m a t| ts tasts tst ts |t
|a t st j trsi ]a t. a r a Itrm a |a, |a t
aj rt|a1 a tr t| rtsj ttIi ta |t|tIi r tIi -
ti a|, st aj |i |a t j tr |t st|a ti tr t t|
j rt||tm a ta|traIi tt si r 1 t}ar j i t a
i r Itrj rtIati tr ts r i a rtt|am ati tr ts
aj t a1 as tr m tIt 1 t s 1 i sIi r It s a|
i m j a tsIt.
| attr a||tm tr It. 1 t |a |a t st t|Itr -
]a a r ta|tr j ara |ts i r m a t||ts |a t
]arar Ii tt |a rttaa 1 ati tr Iri |a Iari a.
Va|tr 1 t m trta1 t. |a t st ttr si 1 tra1 a
j tr Ia| ttm t st | a i 1 tr Ii Ii ta1 t
M i tr Iras Iar It , ta1 a m t 1 t|t taIasIra|
arIi ta |a m tIt 1 t |t ]i as, j a ras t | i | ri 1 as,
aj t a1 as tr |t tt j a tsIt , | a t j trm i Itr
ta m j |i r tt r |as tt i ]tr ti as 1 t| j rt ttIt
j trt | a t, tr t tasi t r ts, r t t Irtttr sa Ii -
ti tr Its ]arar Ii as a |t s ti a 1 a1 ar t s. | t s
tsIa trtt s | a t st tm j |tar j ara tt r st]a i r
a r a tarIt ]raIi a ri ]a rt sa, a r a 1 t|i m i Iati t r
1 t Ii r tas j rtti sa a r a tt m j |t}a taj Ia ra
1 t 1 aIt s a]rt -ttt r t m i tt s, 1 t| tr tsIar tr
tt r st r ar ti a tt r |t s 1 tsIi r a1 t s j ara
t | Itr tr a r ta|t r taIasIra| att r1 t tt r |as
tt i ]tr ti as 1 t| taIasIrt m t 1 trr t a]i |
| a t st j trsi ]a t.
| t r a |Ii m t , i r 1 i tar | a t | a m t 1 t|t s
taIasIra|ts, tr j ai sts | a t 1 tsIi r ar ]rar 1 ts
rtta rst s a |a t|a| t rati t r 1 t tarIt ]raIi a
taIasIra|, tr |t s | a t st rtta rrt a| aa It ata-
|a t j ara asi ]r ar t| ta|t r taIasIra| a| j rt1 i t .
| t m j rt | a1 t s, sa j a tsIam tr It, r t t Irtttr
r i r ]a r Ii j t 1 t tt r Ii ar ta j a ts aa r | a t |a
1 tt|arati t r 1 t a r Ii Ia |ar st a}a sIt a |a rta-
|i 1 a1 , tt m t st tt t r1 i r a tsIt ta|t r tt r t|
1 t |a Ii r ta tt |i r 1 ar It! m i tr It t| ttti r t t
ts a r i ]r t rar It | a t r t sa| t |t | a t Ii tr t!,
tr ta a|| a i tr tast . st | rt | a t ti Ira st ta|-
ta |arar |t s i m j a tsIt Itrri It ri a|ts tt rrts-
j t r 1 i tr Its!.
a t1 a t|art, j tr |t Iar It, |t i r 1 i ta1 t a|
j ri r ti j i t 1 t tsIt tj i ]raIt. si ttm j |t}a ts |a
ta|trati tr taIasIra| a r|ar a aa r m atr |t ts
|a ra ra|. K t ts 1 t ttIra1 ar, tr |ast a |t
ar It1 i t| t, |a t Iar It |ts ttr Irts 1 t i r ttsIi -
]ati tr a r i ttrsi Iari ts ttm t |as i r sIi Ia ti t-
r ts taIasIra|ts tsItr Ira|a}ar 1 t tr |a |i r ta
1 t 1 i st1 ar j tr tr tr j ratIi ta a r a m tIt-
1 t|t]i a |a t sta taj at 1 t | attr ttm j ara||t
tsIa taratItri sIi ta taIasIra| ttt r t m i ta
ttr t| rtsIt Ii si ta, }a ri 1 i ta Ii sta| .
Situacin actual en Espaa
| | ttIt | tIa r 1 i 1 t III11\ 1 t |a | t
| t]a |a1 tra 1 t |as 1 ati tr 1 as | tta|ts I , |a
| t \II11I, 1 t | aIasIrt | r m t|i |i ari t | | |
sa ttIt | tIa r 1 i 1 t II11\ rtst1 ar |a t
|a |ast i m j tr i ||t 1 t| | m j a tsIt st|rt | i tr ts
| r m a t||ts | | | 1 t|t tti r ti 1 i r ttr t| ta|tr
taIasIra| 1 t| |i tr |a t tsIt 1 t|t Itr tr ttm t
rtItrtr ti a t| ta|tr 1 t m trta1 t si r |a t tr
r i r ]a r tast |t sa j trt. km |as r trm aIi tas
|t]a|ts i r sIar a |a | i rttti tr | tr tra| 1 t|
| aIasIrt | | | a |a t 1 i st1 t t i m j |ar It a r a
r trm aIi ta 1 t ta|trati tr , aj ta1 a tr tsIa -
1 i ts 1 t m trta1 t j tr tr ti as 1 t ta|trts, |a t
j trm i Ia |a tsIi m ati tr 1 t a r ta|tr taIasIra|
|a t Itr ]a ttm t rtItrtr ti a ttm t |i m i It t|
1 t m trta1 t.
| a|ta |ar t| ta|t r 1 t a r | i tr tr rt|a-
ti t r tt r t| j rtti t | a t a|tar tari a tr a r a
ttt r t m i a 1 t m trta1 t ts tt m j |i ta1 t , tr
Itrm i r t s ]tr tra|ts j ara | i tr ts tt r trt-
It s, ta ar It m as si |t | a t st i r Itr Ia ts a r a
ta|t rati t r m asi ta 1 t |t s m i sm t s tr |a
| a t | a | a t Itr tr tr ta tr Ia |as j tta |i ari -
1 a1 ts | a t |t s i 1 tr Ii Ii tar t i r 1 i ti 1 a a|i -
tar . | r 1 i sta Ii | |tm tr It t| j rt | |tm a 1 t |a
ta|t rati t r taIasIra| ts m as tt m j |t}t tr t|
am | i It ra sIi tt | a t tr t| a r| ar t , j a ts
st |t Itr i tr 1 t tr ta tr Ia t| IatIt r sa j trIi -
ti t \ m i ||t r ts 1 t 1 a. t t| r a m trt 1 t
a r i 1 a1 ts taIasIra|ts ! \ m i ||t r ts 1 t sa | -
88
I | a | t 11I 1, | t]a |a1 tra 1 t |as 1 ati tr 1 as
| tta|ts |a | t ! II11I, 1 t rtItrm a 1 t |a ar Itri tr
| ar |a t1 a1 t j ratIi tam tr It 1 trt]a1 as ttr |a tr Ira1 a
tr ti ]tr 1 t| ttIt | tIa r 1 i 1 t 1 t |a | t | t]a |a1 tra 1 t
|as 1 ati tr 1 as | tta|ts III11\ .
| trt]a1 a tasi tr sa ItIa|i 1 a1 , ttr ttttj ti tr 1 t
Irts 1 i sj tsi ti tr ts a1 i ti tr a|ts. , 1 .
j artt|as, 1 i sIri | a i 1 as tr \ I m i ||t r ts 1 t
j artt|as 1 stri a tt m j rtr si | |t tsIa aIi r-
m ati t r , m as aa r , tsIa rta|i 1 a1 st tt
rtIt rta1 a si st a1 a1 tr |t s 1 i sIi r It s aj rt -
ttt| am i tr It s a]rari t s tt i sItr Its, rtr 1 i -
m i tr It s, a|Itrr aIi tas 1 t ta |Ii tt s, t j ati -
1 a1 tr t| m trta1 t , ri ]i 1 tt 1 t |a t ItrIa |a
1 tm ar 1 a, i r I|a tr ti as 1 t |a | t |i Ii ta k ]ra-
ri a | t m a r i Iari a, tIt.
| as i r sIi Ia ti t r ts, | a t 1 t a r a a t Ira
It rm a a Ii |i tar |a | ast 1 t 1 aIt s taIasIra|
j ara sa s atIi ti 1 a1 ts, tsj tti a|m tr It |as
tr Ii 1 a1 ts m a r i ti j a|ts, | ar m ar i ItsIa1 t
sa i r Itrts tr atIa a|i tar |t s ta|t rts. | |
t | }tIi tt j trst]a i 1 t ts 1 t | |t. Iatt rtttr |a
t| a i 1 a1 Iri | a Iari a tr t| | m j a tsIt st | rt
| i tr ts | r m a t| |ts t i r trtm tr Iar |t s i r ]rt-
st s m a r i ti j a|ts j rt ttr i tr Its 1 t| am | i It
ra ra|. k m | t s asj ttIt s st j t r tr 1 t m ar i -
Ii tsIt tr t| si ]a i tr It t}tm j |t | a a1 rt
tr t| | a t st ar a|i ta, aj t ar 1 t st tr a r
tsIa 1 i t 1 t m trta1 t ra sIi tt |t ta| t|a| t ra-
1 t a1 | t t , |a 1 i Itrtr ti a tt i sItr It tr Irt
|as ta t Ias Iri | a Iari as, tr tt r ttj It 1 t | | | ,
tsIi m a1 as st | rt a r a Ii r ta ra sIi ta a r a
ti ti tr 1 a a r| ar a, si Ia a1 as tr t| m i sm t Itr-
m i r t m a r i ti j a|, ta t ta|t r 1 t m trta1 t
sta 1 t I 1 . 1 1 1 a |as | a t t| aa r Iam i tr It
aj |i | a t t| m i sm t Ii j t 1 t ]ratam tr
1 I ! X .
| t It rm a sa ti r Ia, |a m tIt 1 t |t ]i a Irar -
si It ri a j ara tsIi m ar t| ta|t r taIasIra| ra sIi -
tt , i r t|a i 1 a tr |a | t | t]a |a1 t ra 1 t |as
1 ati tr 1 as | t ta|ts 1 1 I 1 , tt r si sIt tr
|a taj i Ia|i tati t r 1 t |as | asts i m j t r i | |ts
ti ]tr Its t| 1 t tr trt 1 t 1 1 1 , a| 1 X ,
atIa a|i ta1 as, j ara tst a1 t , tr a r ! X , ts
1 tti r I .
ktIa a|i tar 1 tst tsIt ta|tr taIasIra| j tri t-
1 i tam tr It, 1 t ata tr1 t ttr |ts tttIi ti tr Its
|a t st i r 1 i tar tr |as | tts 1 t | rtsa j a tsIts
| tr tra|ts 1 t| | sIa1 t | | | | 1 t ta1 a a1 t,
j tr |t |a t |ts Ii j ts tta|a aItri ts ti ]tr Its t|
11I II 11 st | ar ttr ttrIi 1 t tr ta|trts
taIasIra|ts tr |ts si ]a i tr Its a1 ts 1 t Ia| Itrm a
|a t, j tr t}tm j |t, j ara t| a1 t I11 , t| ta a1 rt
1 t ta |Ii tts aj rtttt| am i tr Its 1 t a r m a r i -
ti j i t ta a||a i tra j t1 ri a str | a a1 rt I .
| a a1 rt 1 t ta|trts |a t st | a t|Itr i 1 t
1 t ata tr1 t ttr t| ts|a tm a 1 t |a | i ]a ra I
|a t rtj rtstr Ia ]raIi tam tr It t| j rtttst 1 t
ta|trati tr ti ]tr It tr | sj a1 a.
| a taj i Ia|i tati tr 1 t |as |asts |i |a i 1 a-
||ts ti ]tr Its t| 1 t tr trt 1 t 111, ttm t
j rttt1 i m i tr It Irar si Itri t 1 t ta|trati tr ,
si m j |tm tr It rtstaIa |ts rtr 1 i m i tr Its a]ra-
ri ts ta|ta |a1 ts tr |ts Ii j ts tta|a aItri ts 1 t
|ts 1 i sIi r Its ta |Ii tts aj rtttt| am i tr Its
ti ]tr Its tr |ts ta a1 rts |tta|ts, j rtti r ti a-
|ts r ati tr a|. k sa ttt, tsIts Ii j ts j rttt-
1 i ar 1 t a r ts tsIa 1 i ts rta|i ta1 ts aj rt|a-
1 ts j ara t| |a i r |a tr i t 11 a 1I |a t st
| a|i ar j rtrrt]a1 t | asIa 11. | r ttr st-
ta tr ti a |a si Ia ati tr atIa a| ts |a si ]a i tr It.
89
1 | a | i rttti tr | tr tra| 1 t| | aIasIrt Ii tr t rt]i s-
Ira1 ts a r ts II m i ||tr ts 1 t i r m a t||ts a r|ar ts.
\ | r t| tast 1 t| i r m a t||t a r|ar t st | a aj |i ta-
1 t |a | tst|a ti tr , 1 t ! 1 t tr trt 1 t 111, |a t Ii }a |a
rtItrtr ti a a| m trta1 t | M tr t| !1X , tr t| 1 t ra s-
Ii ta st | a tsIi m a1 t 1 t ata tr1 t ttr |a i r Itrm ati tr
i r t|a i 1 a tr t| tj i ]raIt Itrttrt 1 t tsIt arIi ta |t.
Cuadro 1
Estimacin de la cuota tributaria del IBI rstico y urbano
Naturaleza del bien Valor de mercado () Valor catrastral () (4) Gravamen Cuota ()
Rstica 20.000 1.100 0,75% 8,25
Urbana 20.000 10.000 0,75% 75,00
Valor catastral de 1990
B.L. (1/1/1990)
3%
1,05 = *
. | r ta|tr taIasIra| ra sIi tt ta|ta |a1 t
a j arIi r 1 t |a taj i Ia|i tati tr 1 t rtr 1 i -
m i tr Its a]rari ts.
I . | r t s rtr 1 i m i tr It s a]rari t s, | a t si
| i tr Ia trt r |t s tt rrttIt s tr tst
m t m tr It | i sIt ri tt 1 I t - I , r t
]a ar1 ar a r a rt|ati t r 1 i rttIa tt r
|t s | a t st j t 1 ri ar tsIi m ar | t tr
1 i a. | t s ta |Ii tt s | ar sa Iri 1 t m t 1 i -
Ii tati t r ts tr tsIt s a |Ii m t s I 1 a1 t s
|t s rtr 1 i m i tr It s st | ar ti sIt a|It-
ra1 t s j t r r a m trt st s IatIt rts 1 t
It 1 a i r 1 t |t si sItm as 1 t ta |Ii tt ,
tt m trti a|i tati t r , | t |i Ii ta k ]rari a
| t m a r i Iari a, tIt. | a t | ar j rt tt -
ta1 t | a t |as rt|ati t r ts j arti a|ts
tr Irt |t s 1 i sIi r It s ta |Ii tt s 1 t a r a
ta a1 rt m a r i ti j a| r t st a}a sItr a |a
rta|i 1 a1 a]rari a r i i r m t | i |i ari a
atIa a|.
1 . | a t|ttti t r 1 t a r Ii j t 1 t taj i Ia|i -
tati t r a r i tt j t 1 ri a str 1 i sta Ii | |t
j t r r t Itr tr tr ta tr Ia |as 1 i Itrtr -
ti as tr Irt ta |Ii tt s sa 1 i sIri | a ti t r
tsj ati a| asj ttIt s, j t r t Ira j arIt,
m a 1 i Ii ti | 1 t tsIi m ar aa r m as 1 t
aj |i tar tt r ri ]a rt si 1 a1 .
\ . | r a atIa a|i tati t r ar a a| 1 t |t s
ta|t rts taIasIra|ts ra sIi tt s tm j |t-
ar 1 t |t s tt tIi ti tr Its rttt ]i 1 t s tr
|as | tts 1 t | rtsa j a tsIt s | tr tra-
|ts 1 t| | sIa1 t .
| t m t tt r stta tr ti a 1 t |t ar Itri t r |t s
ta|t rts taIasIra|ts atIa a|ts, 1 t |t s 1 i It-
rtr Its aj rt ttt| am i tr It s t i r Itr si 1 a1 ts
tsIi m a1 t s, r t ]a ar1 ar a r a rt|ati t r a r i -
It rm t a r i ta tt r |t s 1 t m trta1 t , 1 tItt-
Iar 1 t st tari ati t r ts tt m t |as | a t st rttt -
]tr tr t| t}tm j |t a1 }a r It | a a1 rt 1 ! ,
j rt tt1 tr It 1 t a r tsIa 1 i t 1 t m trta1 t | a t
r t i r Itr Ia str rtj rtstr IaIi tt 1 t |a rta|i -
1 a1 r ati t r a| j trt si t ri tr IaIi tt 1 t |a
si Ia ati t r tt j a tsIa.
i Ia ati t r | a t tr ta tr Ira sa rtI|t}t Iri -
| a Iari t r ati t r a| tr |a 1 i Itrtr ti a 1 t i r ]rt-
st s | a t r a Irtr |as artas m a r i ti j a|ts. a r t s
\ . t 1 1 m i ||t r ts 1 t ta rt s, tr tt r ttj It 1 t
| | | a r| ar t , a|]t m tr t s 1 t ! 1 j rt tt-
1 tr It 1 t| ra sIi tt , tar Ii 1 a1 , tsIa a |Ii m a,
90
Cuadro 2
Ejemplo de la evolucin de los valores catastrales rsticos en Espaa (en ptas.)
Cultivo I.P. T. Evaluatorio V.C. 1990/Ha Calor Cat. 2001/Ha
Almendros (AM) 1 2.800 49.000 99.387
Almendros (AM) 2 1.300 22.750 46.144
Labrado de secano (C) 1 1.650 28.875 58.567
/
Huerta de regado (HR) 0 11.200 196.000 397.548
Monte maderable (MM) 0 350 6.125 12.423
/
Olivar de secano (O) 4 1.500 26.250 53.243
Olivar de secano (O) 5 700 12.250 24.847
Olivar de regado (OR) 1 6.200 108.500 220.071
/
Via (V) 0 1.050 18.375 37.270
! | ta|i ta1 t tr t| Itrm i r t m a r i ti j a| 1 t M tr ]i -
|ar !atr , tr I11 , j tr M . k|tatar.
91
Figura 2
Estimacin del valor catastral de los bienes inmuebles rsticos en Espaa
Estudios inmobiliarios rsticos locales y provinciales
de rendimientos y valores de mercado
(ltimos realizados en 1981-82)
Clculos de rentas para cada uno de los cultivos y
aprovechamientos del mbito de la Gerencia Territorial.
(Intensidades productivas definidas en 1983).
Comprobacin, coordinacin y aprobacin de los
cuadros de cultivos y aprovechamientos nacionales
y por provincia.
Actualizacin de los tipos evaluatorios,
por trmino municipal.
Asignacin de tipos evaluatorios nuevos a cada una
de las subparcelas del trmino municipal.
Estimacin de la renta total de todas las parcelas
Actualizacin de valores catastrales de acuerdo con lo
indicado en las L.P.G.E. (contina el mtodo vigente)
Actualizacin de valores catastrales de acuerdo
con lo indicado en las L.P.G.E.
Capitalizacin de la B.L. vigente el 1/1/1990 + incremento
del 5% = valor catastral de 1990
Valor catastral del ao en curso (B.I.)
Valor catastral del ao en curso (B.I.)
Hasta 1989 el sistema
fiscal gravaba la renta
real o potencial
A partir de 1999 el
sistema fiscal grava el
valor de la parcela
R.D. 1.519
L.C.I.
(48/2002)
L.R.H.L.
(39/1998)
Impuesto
sobre Bienes
Inmuebles
Contribucin
Territorial
Rstica y
Pecuaria
| a t a j tr as rtj rtstr Ia t| 1 X 1 t| It Ia|
rttaa 1 a1 t j t r tsIt i m j a tsIt . | sIas ti Iras
st r tt r stta tr ti a 1 t |as | asts i m j t r i | |ts
tsIi m a1 as 1 t |as tt tr ti t r ts ti ]tr Its,
1 i rttIam tr It rt|ati t r a1 as tt r t| ta|t r
taIasIra| ta|ta |a1 t t .
Necesidad de una Normativa
Tcnica de Valoracin
kr It |a si Ia ati tr ttm tr Ia1 a r t ts ttIra-
1 t ttm j rt|ar t| i r Itrts 1 t It1 as |as a1 m i -
r i sIrati tr ts tr 1 i sj tr tr 1 t a r a K trm aIi ta
ttr i ta 1 t Va|trati tr 1 t |i tr ts i r m a t||ts
1 t r aIa ra|tta | a sIi ta K V| . |a | | | | a
1 t ttr Iar ttr a r a |ast 1 t 1 aIts |a t sta Ii t|
rtI|t}t 1 t |a rta|i 1 a1 , |as tr Ii 1 a1 ts |tta|ts
1 i sj tr tr 1 t ta|trts taIasIra|ts |a t j trm i -
Iar a1 tta ar |as |asts i m j tr i ||ts 1 t| | .| .| .,
|as 1 i sIi r Ias a1 m i r i sIrati tr ts j arIi ta |arts
a Ii |i tar i r It rm ati t r Ii 1 t1 i ]r a st | rt a r
j aram tIrt a Ii | j ara |a ttm j rt|ati tr 1 t
92
Cuadro 3
Comparacin de valores catastrales y valores de mercado rsticos (en pesetas)
Cultivo Clave IPP IPL TE
V. Catastral V. Mercado Incremento
ao 2001 por clase (%)
Labor secano C 1 1 2.900 102.937 1.800.000 1.748
Labor secano C 3 2 2.600 92.288 1.500.000 1.625
Labor secano C 7 3 1.950 69.216 1.000.000 1.444
Labor secano CR 6 1 14.800 525.332 3.200.000 609
Labor secano CR 14 2 8.700 308.810 2.800.000 906
Labor secano CR 17 3 7.100 252.017 2.300.000 912
Labor secano CR 21 4 4.050 143.756 1.800.000 1.252
Erial - Pastos E 2 0 230 8.164 350.000 4.287
Improductivo I 1 0 0 0 0 0
Matorral MT 1 0 170 6.034 325.000 5.385
Olivar de secano O 6 1 6.300 223.621 4.200.000 1.878
Olivar de regado OR 7 1 6.200 220.071 7.200.000 3.271
rboles de Ribera RI 1 0 5.600 198.774 500.000 251
Via secano V 3 0 3.000 106.486 2.800.000 2.629
(IPP: Intensidad productiva provincial; IPL: Intensidad productiva local; TE Tipo evaluatorio)
t | a tr It. | i rttti t r | tr tra| 1 t| | aIasIrt .
| IIj .II.taIasIrt.m i r | at.tsItsIa1 i sIi taIi r 1 tsII.| Im
a1 t I11I .
ar st |t tt r si 1 trar 1 t | a t t| ta|t r m t1 i t 1 t
m trta1 t 1 t | ttIarta 1 t Itrrtr t ra sIi tt ts 1 t
1 . 1 1 1 ta rt s, t| ta|t r It Ia| 1 t |as \ . 1 1 I . t I 1 as.
ra sIi tas taIasIra1 as tr | sj a1 a a|tar tari a |a ti Ira 1 t
\ 1 . 1 1 I m i ||t r ts 1 t .
ta|trts tr |as Irar sm i si tr ts j aIri m tr i a|ts
tr Irt j arIi ta |arts, ttj rtj i ati tr ts, tsIa 1 i ts
tsIa1 i sIi tts, Ii r ts stti a|ts, tIt.
tr m a |Iij|ts |as a Ii|i1a1ts aj|itatitr ts
1trita1as 1t a r a ir Itrm atitr taIasIra| atIa a-
|ita1a, tr jarIita |ar jara sa a st tr t| | | | . | tr
tsIt m tIitt |a m tIt1t|t]ia ta|traIita tm j|t-
a1a tr |a 1tItrm ir atitr 1t| ta|tr taIasIra| 1t
|ts |itr ts 1t r aIa ra|tta ra sIita sa aj|ita-
titr atIa a|itatitr 1t|tr ttr Iar ttr |a ttr -
Iiar ta |a st]a ri1a1 1t| ttr Iri|a tr It. tria
1iIiti|m tr It 1tItr 1i||t |a t|a|tratitr 1t a r
m tIt1t 1t ta|tratitr taIasIra| |a t, arrtja1t
tr Ittrias, 1tm tsIratitr ts jrtttsts m aIt-
m aIitts t ir Itrm aIitts, r t m a tsIrt t|ara-
m tr It a| tia 1a1ar t t| ttm t t| jtr|a t 1t |a
asi]r atitr 1t a r ta|tr a a r ir m a t||t 1t| |a t
t| ts IiIa |ar, m atim t si st Iitr t tr ta tr Ia |a t
tr |a t|a|tratitr 1t a r taIasIrt ra sIitt |a
m atr jarIt 1t |as 1tItrm ir atitr ts str Iati|-
m tr It asa m i||ts jtr t| a1m ir isIra1t.
| a sa j trIi ti t m t1 i ar It Ittr i tas Itj t-
]raIi tas, tarIt]raIi tas, ItIt]ram tIri -
tas t 1 t It|t1 tIttti tr , si r i m j trIar
tsj tti a|m tr It t| m tIt1 t, t| rtsa |Ia1 t
]tta 1 t |a ttr Ii ar ta 1 t| Ii Ia |ar.
| a i 1 tr Ii Ii tati tr }a ri 1 i ta 1 t| ttr Iri -
|a tr It sa t||i ]ati tr 1 t 1 tt|arar
ta a||a i tr m t1 i Ii tati tr |a t aIttIt a
|a m i sm a.
| a i 1 tr Ii Ii tati tr t|ara j rtti sa 1 t
|ts ta |Ii tts aj rtttt| am i tr Its tti s-
Itr Its, i r t|a st, |a tsIi m ati tr 1 t a r a
rtr Ia rta| t j tItr ti a| 1 t| j rt1 i t.
| ts1 t tsIas |i r tas st aj ta a |a t |a
k1 m i r i sIrati tr 1 t 1 ati tr 1 a ttr Ii r a t ttr
sa j t|i Ii ta 1 t t|ari 1 a1 , |a t t| ttr Iri |a tr -
It a|tr t sa 1 ta 1 a si |t ttrrtsj tr 1 t st|rt
a r a |ast i m j tr i ||t |a t tr Ii tr 1 a |a t
]ttt 1 t sa ]arar Ii a ttr Ii ar ta. I
| | 1 i st1 t 1 t| j rt ttst 1 t ta|t rati t r 1 t
| i tr ts i r m a t| |ts 1 t r aIa ra|tta ra sIi ta
tsIa tt r 1 i ti t r a1 t , tr |a atIa a|i 1 a1 tr
| sj a1 a, j t r |a r t rm aIi ta |t]a| | a t |t
tsIra tIa ra j t r |a m a |Ii Ia 1 1 t 1 aIt s
rttt ]i 1 t s tr rt|ati t r tt r |a 1 tstri j ti t r
taIasIra| 1 t |as j artt|as ra sIi tas tt r s-
Ira tti t r ts 1 t a st a]rari t . | i trIt ts | a t
tt r Iar tt r taIasIrt s a t|a| t ra1 t s tt r -
strta1 t s ts a r a ttr Ia}a, j trt Iam | i tr ts
ti trIt | a t t| 1 i st1 t 1 t |a m tIt 1 t |t ]i a
ta|t raIi ta ta tr Ia tt r tsIt s 1 t s tt r 1 i ti t -
r ar Its | a t si ]a tr |a 1 i rttti t r m arta1 a
j t r |a | | | sa tt It | tIa r 1 i 1 t . | sIas
|i m i Iati t r ts | attr aa r m as 1 i Ii ti | tt r st-
]a i r t| t | }tIi tt , a 1 t j t r si tt m j |i ta1 t ,
si st Ii tr t tr ta tr Ia t| r a m trt 1 t a r i 1 a-
1 ts a ta|t rar sa Ii r a|i 1 a1 tm i r tr Itm tr -
It Ii sta|.
| tr tIra jarIt, st tsIim a |a t |a asa r titr
j|tr a 1t 1aIts jrttt1tr Its 1t 1iItrtr Its
a1m ir isIratitr ts a m tr ts |a t sim j|tm tr It
st tm j|ttr 1t Itrm a ttm j|tm tr Iaria r t ts
rtttm tr 1a||t jtr |a 1iItrtr It Iir a|i1a1 |a t
m tIitt sa tajIa ra t, ir t|a st, jtr |a 1isIir Ia
t|asiIitatitr 1t ta |Iitts ajrtttt| am itr Its
M ir isItrit | tr st}trias 1t k]rita |Ia ra, | r s-
IiIa Its | tt]raIitts | arIt]raIitts, tIt. . K t
1t|t t|ti1arst |a t |a ttjtritr tia 1t| | aIas-
Irt, tr m aItria 1t tarIt]raIia, ttr t| | r sIiIa -
It | tt]raIitt Iir a|itt ttr |a stjaratitr t|ara
jrttisa 1t sa s ttm jtItr tias, a jtsar 1t |as
m a |Iij|ts ttm isitr ts ir Itrm ir isItria|ts trta-
1as jara a r a tIttIita tttr1ir atitr . | a rta|i-
1a1 jtr t 1t m ar iIitsIt |a t 1iItrtr Its |ir tas
1 t atIa ati t r j a t1 tr tt r ttr]tr tr a r
m tm tr It t tr a r jtrit1t | isItritt, jtr 1is-
Iir Its m tIitts, jtrt |a t 1tsja ts ta1a a r a | a
1t saIisIattr |as r tttsi1a1ts 1t| jrtttIt jtr
t| |a t Ia trtr trta1as Iir ar tia1as, jtr tsIa
rattr st tsIim a |a t r t stria attr st}a||t
| attr 1tstar sar |ts jrtttsts taIasIra|ts tr
tIras a1m ir isIratitr ts a tr]ar ism ts jtr
sa ja tsIt 1t ir 1a 1a||t ta|i1tt strit1a1
a}tr ts a |a | | | .
| | 1 i a a 1 i a i r m t|i |i ari t raIi Ii ta |a t
It1 ts |ts |i tr ts i r m a t||ts str 1 i Itrtr Its
tr Irt si , r t tti sItr 1 ts i 1 tr Ii tts. | sIa aIi r-
93
I | ti sItr , r t t|sIar It, a|]a r as rtsIri tti tr ts a
tsIt 1 tstt | attr 1 i sIi tt |a t t||i ]ar a| tm j |tt 1 t ttt-
Ii ti tr Its j rtttsts m aItm aIi tts, si r tm |ar]t, sa
aj |i tati tr j a t1 t ]ttar 1 t |ts m i sm ts ata|ts si str
sa Ii ti tr Itm tr It ttj |i ta1 ts.
m ati tr st rtIa trta tr t| tast 1 t |ts |i tr ts
i r m a t||ts 1 t r aIa ra|tta ra sIi ta, j a ts st|rt
t||ts i r ti 1 tr a r m atr r a m trt 1 t tari a-
||ts tsIas str aa r m as | tItrt]tr tas |a t
|as |a t |t | attr st|rt |ts 1 t r aIa ra|tta
a r|ar a. | t|tr , t j a t1 tr , str ttr si 1 tra1 ts
ttm t ttj |tIati tr ts a]rari as tr |as |a t
i r Itrti tr t 1 t Itrm a 1 i rttIa t| IatItr tm j rt-
sari a| | a m ar t, str 1 i ti si ||ts t a]rt]a||ts,
tari ar 1 t |ts rtsa |Ia1 ts tr ta a||a i tra 1 t |ts
tasts, |as ttr 1 i ti tr ts a]rtr tm i tas r t str
rtj rt1 a ti ||ts t| m trta1 t 1 t |ts j rt1 a t-
Its st tr ta tr Ira ttr 1 i ti tr a1 t j tr m a |Ii -
Ia 1 1 t i r I|a tr ti as a}tr as a| sttItr a]rari t.
| sIas, }a r It ttr tIrts ttr 1 i ti tr ar Its 1 t
taratItr a]rtr tm i tt ar Irtj t|t]i tt, ttr -
Ii ]a rar a r a rta|i 1 a1 ra sIi ta 1 i Ii ti |m tr It
tsIra tIa ra||t , j tr Ia| m tIi tt, 1 t 1 i Ii ti |
ta ar Ii Ii tati tr t i r t|a st i r Itrj rtIati tr .
t|rt |a |ast 1 t |t ttj a tsIt ar Itri tr-
m tr It st trtt |a t ts r tttsari t atIa a|i tar
|ts ta|trts taIasIra|ts ra sIi tts m t1 i ar It |a
t|a|trati tr aj rt|ati tr 1 t a r a K trm aIi -
ta ttr i ta |a t, 1 t ata tr1 t ttr |a |t]i s|a-
ti tr ti ]tr It |a t tr m aItri a taIasIra| Ii s-
ta| tti sIt tr | sj a1 a, sta taj at 1 t rttt]tr
|as j tta |i ari 1 a1 ts 1 t |a ]rar 1 i ttrsi 1 a1 1 t
i r m a t||ts ra sIi tts 1 i sIri |a i 1 ts j tr It1 t t|
Itrri Itri t. i m a |Iar tam tr It | a 1 t Itr trst
|a ti sIa j a tsIa tr t| ttr Iri |a tr It j ara |a t
t| j rtttst ta|traIi tt tIrttta |a ]arar Ii a,
ttr Ii ar ta st]a ri 1 a1 |a t 1 t|t Itr tr ta a|-
|a i tr atIa ati tr a1 m i r i sIraIi ta.
Estudios de precios del
Mercado Inmobiliario Rstico
| t r i r 1 tj tr 1 tr ti a 1 t| si sItm a t|t]i -
1 t j ara |a Ii }ati t r 1 t |a | ast i m j t r i | |t
1 t| i m j a tsIt Itrri It ri a|, | i tr st | rt t|
rtr 1 i m i tr It rta| t j t Itr ti a|, t | i tr
st | rt t| ta|t r taIasIra| ta|ta |a1 t , st tt r -
si 1 tra i m j rtsti r 1 i | |t tt r t ttr |a rta|i 1 a1
1 t| m trta1 t i r m t | i |i ari t |t ta| t| 1 t |as
tsIra tIa ras Itrri It ri a|ts 1 t t r1 tr sa j t-
ri t r tt m arta|, j rt ti r ti a|, aa It r t m i tt ,
1 tj arIam tr Ia|, . | a Itr 1 tr ti a taIasIra|
i r Itrr ati t r a| st 1 ttar Ia | ati a |a | a s| a t-
1 a 1 t a r ta|t r taIasIra|, | a t Itr ]a tt m t
rtItrtr ti a |i m i It t| 1 t m trta1 t , | a t
j a t1 a str tm j |ta1 t tr t Irt s a st s a|Itr-
r aIi tt s sta j t si | |t sa tt m j rt | ati t r
atIa a|i tati t r 1 t ata tr1 t tt r |a ttt |a -
ti t r 1 t a| a t|.
K t t|sIar It st tsIi m a |a t j ara ttr tttr
t| ta|tr 1 t m trta1 t 1 t |ts |i tr ts i r m a t-
||ts 1 t r aIa ra|tta ra sIi ta | a |a t str ttr s-
ti tr Its 1 t |as j arIi ta |ari 1 a1 ts |a t j rtstr Ia
t| m i sm t | a|a||tr, 111 . | r ttasi tr ts ts
|i |rt tr ttasi tr ts tsIa i r Itrttr i 1 t. | sIa
a |Ii m a si Ia ati tr ts |a |a t st t|strta, j tr
t}tm j |t, tr |ts tsj ati ts m t1 i tam |i tr Ia|ts
j rtIt]i 1 ts tr 1 tr 1 t |as a1 m i r i sIrati tr ts
j a t1 tr t}trttr 1 i Itrtr Its 1 trtt| ts st|rt |a
j rtj i t1 a1 a}tr a. K t ts | tm t]tr tt. | as
Ii r tas ra sIi tas 1 t ta a||a i tr am |i It ]tt]ra-
Ii tt ttr si 1 tra1 t 1 i Ii trtr tr Irt si tr ta ar It
a |as ti rta r sIar ti as 1 t ta|i 1 a1 1 t |a Ii trra,
aj rtti m ati tr a r a t|tts a r|ar ts, t|i m aIt-
|t]i a, trt]raIi a, atttsi |i |i 1 a1 , tIt. | as Irar -
satti tr ts r t str Iar Irtta tr Its ttm t tr t|
a r| ar t . | as Irar satti t r ts 1 t Ii r tas 1 t
taratItri sIi tas |a t j a t1 ar str ttm j ara||ts
st j rt1 a ttr m a tsj ati a1 am tr It, j tr |t
|a t |as ttr 1 i ti tr ts 1 t| m trta1 t j a t1 tr
tari ar sa sIar Ii tam tr It 1 t a r m tm tr It a
tIrt. K t ts Irar sj artr It. tsIt ts 1 t|i 1 t a
|a t, }a r It a| tstast r a m trt 1 t Irar satti t-
r ts, Iam |i tr ts Irtta tr It t| Ia|stam i tr It
1 t |as 1 tt|arati tr ts 1 t j rtti ts tri tr Ia1 as a
|a ttasi tr Ii sta|.
| arIi ta |ari 1 a1 ts | a t st tt m j |tm tr Iar
tt r |t s IatIt rts | a t i r ti 1 tr tr t| j rtti t
1 t |t s i r m a t| |ts ra sIi tt s | a||tsItrt ,
1 1 \ . | t taratItr |t ta|. 1 i si m i |i Ia 1 ts 1 t
ta|i 1 a1 t1 aIt |t ]i ta 1 t m i trt t|i m a, asi
tt m t 1 t si Ia ati t r ]tt ]raIi ta tr Irt |as
j artt|as ta|i 1 a1 1 t| sa t|t sa | sa t|t ,
IatIt rts t rt ]raIi tt s, ri ts]t s t|i m aIt |t ]i -
tt s, j rt t i m i 1 a1 a r a t|tt s a r| ar t s, artas
1 t i r Itrts Ia ri sIi tt , ti as 1 t tt m a r i tati t r ,
tIt. , i r ttrsi t r ts Itrri It ri a|ts ar| t |a1 t ,
t1 i Ii ti t s, ttrtas, . tIt. , sa j trIi ti t |as
]rar 1 ts Ii r tas st tt Ii tar a j rtti t s a r i Ia-
94
ri t s 1 i sIi r It s , tt j ttIaIi tas Ia Ia rt s j |a-
r ts 1 t i rri ]ati t r , a r| ar i sIi tt s, tIt. ,
si Ia ati t r }a ri 1 i ta |i | rt, arrtr 1 a1 a, sa }tIa
a strti 1 a m | rt, tIt. . | t taratItr i r Itrrt-
]i t r a| t i r Itrtt m arta|. | t j ttIaIi tas st | rt
j rtti t s 1 t |t s j rt 1 a tIt s a]rari t s Ii j i tt s
1 t |a tt m arta, a m t1 i t |ar]t j |att ,
tt j ttIaIi tas st | rt tam | i t s 1 t j t |i Ii ta
a]ri tt |a tr m aItri a 1 t sa | si 1 i t s, tt j ttIa-
Ii tas 1 t 1 tsarrt ||t rt]i t r a| t tt m arta|
t | ras, i r IratsIra tIa ras, tIt. taratItri s-
Ii tas st ti t |t ]i tas 1 t |a tt m arta.
| i }a1 t t| t | }tIi tt 1 t asi ]r ar a r ta|t r
taIasIra| a| i r m a t| |t, tt r rtItrtr ti a a| 1 t
m trta1 t , a Iratts 1 t a r a r t rm aIi ta j rt -
j i a |t j ri m trt | a t | a| ra | a t a| t r1 ar,
j ara 1 i st1 ar tsIa, stri a |a rta|i tati t r 1 t
tsIa 1 i t s 1 t m trta1 t | a t j t r ]ar 1 t
m ar i Ii tsIt |t s ta|t rts atIa a|ts 1 t |t s | i t-
r ts ra sIi tt s, |as tari a| |ts | a t m as i r I|a -
tr tr |a tt r Ii ]a rati t r 1 t| ta|t r t|
tt m j t rIam i tr It 1 t| m i sm t tr Ia r ti t r 1 t
|t s j t si | |ts a st s a|Itrr aIi tt s | a t j a 1 i tra
t Irtttr |a-s j artt|a-s. k si |t | a | tt| t ,
1 ts1 t t| a1 t I 1 1 I , |a | | | a| t ItrIar
tt r IraIar |t s tsIa 1 i t s 1 t m trta1 t 1 t | i t-
r ts i r m a t| |ts ra sIi tt s | M | tr 1 i Itrtr -
Its tt m a r i 1 a1 ts aa It r t m as tsj a1 t |as.
| asIi ||a-| tt r , k r 1 a|a ti a, | a|i ti a, | aIa|a -
1 a, Va|tr ti a, tIt. , | asIa tasi tt m j |tIar t|
Itrri It ri t r ati t r a|.
| t |a t st j trsi ]a t tr tsIts tsIa 1 i ts ts
rtttj i |ar t| r a m trt m i r i m t 1 t m a tsIras-
ItsIi ]t, |t m as rtj rtstr IaIi tas j tsi ||t, j ara
|a t st j a t1 a tsIi m ar |a si Ia ati tr rta| 1 t|
m trta1 t 1 tr Irt 1 t| am |i It Itrri Itri a| t|t]i -
1 t. ttm arta, j rtti r ti a ttm a r i 1 a1 aa It-
r tm a. | ara t||t |a | | | Itm t Irts i r i ti aIi -
tas |a t tri tr Ia|ar tsIt ttm j |t}t j rtttst,
a sa|tr.
. | i sIri |a ti tr 1 t| sa t|t ra sIi tt tr
ti r tt ttr as.
l tr a Ii j t .
| st j rt1 tm i r ar Itm tr It a]ri tt|a,
]ar a1 trt t ItrtsIa|.
ir jrttisi||t 1tsarrt||t a r|ar isIitt.
l tr a Ii j t I.
| sj tti a| j rt Ittti t r m t1 i t am -
|i tr Ia|.
| tr rtsIri tti tr ts 1 t a st 1 t|i m i Ia-
1 as j tr r trm as |t]a|ts. | ar|a ts
r ati t r a|ts, j ar| a ts r aIa ra|ts,
ttr as 1 t i r Itrts j ai sa}i sIi tt, ttr as
1 t tsj tti a| j rtIttti tr 1 tIi r i 1 as
j tr r trm as a r|ar i sIi tas, tIt.
l tr a Ii j t 1.
trrtr ts m ar]i r a|ts, ttr tstast
ajrtttt| am itr It a]rarit, r t ir t|a i-
1ts tr t| Iijt 1t ttr a ar Itritr.
l tr as 1 t m tr Ia1 a si r tsj tti a|
j rtIttti tr m t1 i tam |i tr Ia|.
l tr as 1 tstrIi ta1 as.
l tr a Ii j t \.
l tr as ttr a|Ia i r It]rati tr a]rari a
rtsi 1 tr ti a|.
| |tta1 a 1 tr si 1 a1 1 t ttr sIra tti t-
r ts 1 i stm i r a1 as.
l tr a Ii j t !..
l tr as 1 t ttj ar si tr a r|ar a.
l t r as j tri a r| ar as, Ia ri sIi tas t
i r 1 a sIri a|ts.
k|Ia 1 i r am i ta i r m t|i |i ari a.
k]ri ta |Ia ra j ttt si ]r i Ii taIi ta.
I . k]ra j ati tr 1 t |ts 1 i sIi r Its ta |Ii tts
aj rtttt| am i tr Its r ati tr a|ts tr
! ]ra j ts | a a1 rt ! .
1 . | i }ati tr 1 t| r a m trt 1 t m a tsIras-Its-
Ii ]ts, j tr ttm artas a]rari as, a j arIi r
1 t| tra tt 1 t ttr as ! 1 t ]ra j ts 1 t
ta |Ii tts ! , |t |a t rtj rtstr Ia|a a r
ItIa| 1 t I! = ! t ! , ttm t r trm a
1 t rtItrtr ti a. | sIa ti Ira st j t1 ri a
ttr si 1 trar rt1 a ti 1 a, j trt |i tr taj Ia -
ra1 as |as m a tsIras ttrrttIam tr It
IraIa1 ts |ts rtsa |Ia1 ts tIrtttra a r a
ti si tr j rtti sa 1 t| m trta1 t.
| tti si tr ts |a t 1 t|tri ar ttm j |tm tr -
Iarst ttr .
| | aj tt tr |a ttj tri tr ti a 1 t |ts Itt-
r i tt s taIasIra|ts 1 t |as ]trtr ti as
Itrri Itri a|ts tr ta t am |i It ]tt]raIi -
tt st Ira|a}a.
95
M tsIrar a r a ]rar str si |i |i 1 a1 tr rt|a-
ti tr a |a 1 i r am i ta 1 t| m trta1 t i r m t-
|i |i ari t ra sIi tt ttm arta|, |a t st j tr t
1 t m ar i Ii tsIt a Iratts 1 t| tt|a m tr 1 t
1 tt|arati tr ts 1 t tam |i t 1 t Ii Ia |ari -
1 a1 |a t st j rtstr Itr m t1 t|ts 111
11! , j tri t1 i tam tr It.
tr tr tr ttr si 1 trati tr |a 1 i r am i ta
1 t ta |Ii tts tti sItr It, a| i ]a a| |a t tr
t| tast ar Itri tr j a t1 t 1 tIttIarst a
Iratts 1 t| r a m trt 1 t st |i ti Ia 1 ts
rt]i sIra1 ts m t1 t|t 11\ .
| tsi |i |i Iar |a ttr IttIa a|i tati tr ]tt-
]raIi ta 1 t |as m a tsIras.
kttt1 tr a It1 as |as |asts 1 t 1 aIts |a t
Itr ]ar rtItrtr ti as st|rt ttm j rattr -
Ias, j rtti ts t i r Itrm ati tr st|rt a]ri -
ta |Ia ra, tttr tm i a, tIt.. | tr st}tri a 1 t
1 ati tr 1 a, M 1 t k]ri ta |Ia ra, | r sIi Ia -
Its 1 t | sIa1 i sIi ta, i r Itrm ts 1 t tr Ii 1 a-
1 ts Ii r ar ti tras t Ia r 1 ati tr ts i r ttsIi -
]a1 tras, a r i ttrsi 1 a1 ts, tIt., tr ta1 a
ttm a r i 1 a1 aa Itr tm a.
| ts rtsa |Ia1 ts 1 t tsIts, tsIa 1 i ts tr |ts
|a t atIa a|m tr It st Ira|a}a, tIrtttrar a r a
ti si tr 1 t ttr }a r It 1 t| m trta1 t ra sIi tt
r ati tr a| sa rt|ati tr ttr |ts ta|trts taIas-
Ira|ts asi ]r a1 ts. | sIt j trm i Ii ra ttr Ii r a ar
ttr t| 1 tsarrt||t 1 t |a K V| aj ta1 a tr
i r Itrm ati tr Ii a||t atIa a| j ara, j tsItri tr-
m tr It, a|tr1 ar |ts tsIa 1 i ts 1 t m trta1 t 1 t
am |i It ttm arta| t m a r i ti j a| ttr m atr
r i tt| 1 t 1 tIa||t |a t j trm i Iar |a rt1 atti tr
1 t |as ttrrtsj tr 1 i tr Its j tr tr ti as 1 t ta|t-
rts, m artt a1 m i r i sIraIi tt |a t Iata |Iara a |a
96
Cuadro 5
Grupos de cultivos y aprovechamientos establecidos
N de
Grupo
Grupo Cultivos, Calificaciones o Aprovechamientos
1 Cultivos herbceos de secano Alternativa de cultivos herbceos en secano
2 Cultivos herbceos de regado Alternativa de cultivos herbceos en regado, Arrozales
y plantas industriales de regado
3 Cultivos intensivos Huerta, Invernaderos y Viveros
4 Frutales de secano Frutales de pepita o hueso, de fruto carnoso o seco, en secano
5 Frutales de regado Frutales de pepita o hueso, de fruto carnoso o seco, en regado
6 Agrios Agrios en regado
7 Viedo Viedo en secano o en regado
8 Olivar Olivar en secano o en regado
9 Frondosas de crecimiento Eucaliptos, Chopera y rboles de ribera
rpido
10 Frondosas de crecimiento Resto de las frondosas
lento
11 Conferas Conferas para cualquier aprovechamiento
12 Matorral-Monte bajo Matorral, Monte bajo, Enebros, Sabinas, Mimbreras y Espartizales
13 Pastos Pastos de dehesas y eriales a pastos
14 Prados o praderas Prados o praderas en secano o regado
15 Aprovechamientos especiales Canteras, Piscifactoras, Cultivos marinos, Salinas, Marismas
e improductivos
| | | j ara |a asi ]r ati tr i r 1 i ti 1 a a|i ta1 a, a
It1 ts ta1 a a r t 1 t |ts i r m a t||ts ra sIi tts,
1 t a r ta|tr taIasIra| |a t Itr ]a ttm t rtIt-
rtr ti a t| 1 t m trta1 t.
Propuesta del modelo
alternativo
| a r tttsi 1 a1 1 t atIa a|i tar |ts ta|trts
m t1 i ar It |a rt1 atti tr 1 t a r a r a tta K V|
tsIari a j trIttIam tr It }a sIi Ii ta1 a t| m artt
1 t rtItrtr ti a tr t| |a t 1 t|tri a tr ta a1 rarst
t| j rtttst 1 t ta|trati tr |a t st j rtstr Ia a
ttr Ii r a ati tr stri a t| |a t st 1 tstri |t st]a i -
1 am tr It.
| r a m tIt1 t|t]i a |a t Ia tst Iati |m tr -
It aj |i ta||t, atIa a|i ta||t, ri ]a rtsa
a1 m i r i sIraIi tam tr It i m j tta||t |a t
j trm i Ia a r a tt t r1 i r ati t r tIttIi ta
tr Irt |ts 1 i sIi r Its am |i Its Itrri Itri a-
|ts a Iratts 1 t| t}trti ti t 1 t| | tr st}t
K ati tr a| |ts | tr st}ts trri Itri a|ts
1 t |a | rtj i t1 a1 | r m t|i |i ari a.
kj ta1 a tr j aram tIrts t|}tIi tts
ta ar Ii Ii ta||ts |a t rt1 a ttar |a tar]a
sa |}tIi ta |a t Ii tr tr , Itr 1 rar , It1 as
|as ta|trati tr ts.
M i r i m i tar t| tt|a m tr 1 t i r Itrm a-
ti tr a taj Ia rar m t1 i ar It j rttt1 i -
m i tr Its Ira1 i ti tr a|ts Itm tr Iar 1 t t|
a st 1 t |a 1 i sj tr i ||t, tr |as 1 i sIi r Ias
|asts 1 t 1 aIts tti sItr Its, 1 t m ar tra
aa Itm aIi ta.
| ts rtsa |Ia1 ts 1 t|tri ar j t1 tr str
tm j |ta1 t s tr t Iras aj |i tati t r ts
a1 m i r i sIraIi tas, j ri ta1 as tm j rtsa-
ri a|ts.
t1 t t| j rtttst 1 t|tri a ]tsIi tr arst a
Iratts 1 t| i sItm a 1 t | r Itrm ati tr
| tt ]raIi tt | aIasIra| | | | k . | a
ta|trati tr , a r a ttt sa m i r i sIra1 a |a
i r Itrm ati tr r tttsari a, | a|ri a 1 t rta-
|i tarst m t1 i ar It atIa ati tr ts m asi tas
| a t i r Itrrt|ati t r tr |as 1 i Itrtr Its
taratItri sIi tas 1 t |as j artt|as |as
tari a||ts ttj |i taIi tas 1 t| ta|tr.
1 a 1 t j trm i Ii r |a ta|trati tr 1 t |as
tt r sIra tti t r ts a | i ta1 as tr sa t|t
ra sIi tt Itr i tr 1 t tr ta tr Ia, tr sa
1 tItrm i r ati tr , |as ttr 1 i ti tr ts a r|a-
r i sIi tas, t1 i Ii taItri as, sa taratItr | i s-
Itri tt, sa a st t 1 tsIi r t, |a ta|i 1 a1 , |a
ar Ii ]i t1 a1 ta a||a i tr tIrt IatItr
|a t j a t1 a i r ti 1 i r tr t| m i sm t,
| t|tri a Itr tr tr ttr si 1 trati tr |as
1 i Itrtr Its a|Itrr aIi tas |a t j a 1 i trar
tti r ti 1 i r st|rt tsIt Itrrtr t ra sIi tt,
1 t ata tr1 t ttr |t i r 1 i ta1 t tr |ts
m t 1 t|t s 1 t tsIa 1 i t s 1 t m trta1 t .
ttr as \ !.
| tr t||t st t|Itr 1 ri a a r a tsIi m ati tr
Ittri ta 1 t| ta|tr 1 t| i r m a t||t. | r ta|tr
a1 m i r i sIraIi tt |a t tr t| m t1 t|t j rtj a ts-
It st | a ttr Ii ]a ra1 t a Iratts 1 t| ar a|i si s
1 t a r 1 tItrm i r a1 t r a m trt 1 t m a tsIras
rtj rtstr IaIi tas 1 t| m trta1 t Itr i tr 1 t tr
ttr si 1 trati tr |as taratItri sIi tas j rtj i as 1 t
|a j artt|aIsa |j artt|a a ta|trar. K t ts sa
j rtti t, si r t a r a aj rtti m ati tr a| m i sm t a
Iratts 1 t |as | trram i tr Ias |a t |a ti tr ti a
ta|traIi ta j tr t a 1 i sj tsi ti tr 1 t |ts Ittr i -
tts. K t t|sIar It, si Itr 1 ri a |a ttr si 1 tra-
ti tr 1 t ta|tr 1 t m trta1 t , |a t ts |t |a t
j rtttj Ia a |a |t]i s|ati tr taIasIra| j t1 ri a
str Itm a1 t ttm t rtItrtr ti a |i m i It j ara
ta|ta |ar t| taIasIra| |as |asts i m j tr i ||t
|i |a i 1 a||t rtsj ttIi ta.
| t ata tr1 t ttr t| arIi ta |t II 1 t| ttIt
| tIa r 1 i 1 t 1 t |a | t 1 t| | aIasIrt | r m t|i -
|i ari t | .| . II11\, 1 t ! 1 t m artt | | | ,
tr a1 t|ar It , t| ta|tr taIasIra| ts. t| 1 tItr-
m i r a1 t t | }tIi tam tr It j ara ta1 a | i tr
i r m a t||t a j arIi r 1 t |ts 1 aIts t|rar Its tr
t| | aIasIrt | r m t|i |i ari t tsIara i r It]ra1 t
j tr t| ta|tr taIasIra| 1 t| sa t|t t| ta|tr
taIasIra| 1 t |as ttr sIra tti tr ts. tr i tr 1 t-
st tr ta tr Ia, j ara sa 1 tItrm i r ati tr , |ts
si ]a i tr Its tri Itri ts arI. I1 .
| a |tta|i tati tr 1 t| i r m a t||t, |as ti r-
ta r sIar ti as a r|ar i sIi tas |a t aIttItr
a| sa t|t sa aj Ii Ia 1 j ara |a j rt1 a t-
ti tr .
97
| | ttsIt 1 t t}tta ti tr m aItri a| 1 t |as
tt r sIra tti t r ts, |t s | tr tIi ti t s 1 t
ttr IraIa, | tr trari ts j rtItsi tr a|ts
Iri |a Its |a t ]ratar |a ttr sIra tti tr ,
t| a st, |a ta|i 1 a1 |a ar Ii ]i t1 a1 t1 i -
Ii taItri a, asi ttm t t| taratItr | i sItri -
tt arIi sIi tt a tIras ttr 1 i ti tr ts 1 t |as
t1 i Ii tati tr ts.
| ts ]asIts 1 t j rt1 a tti tr |tr tIi -
ti ts 1 t |a atIi ti 1 a1 tm j rtsari a| 1 t
j rtm tti tr , t |ts IatItrts |a t ttrrts-
j tr 1 ar tr |ts sa j a tsIts 1 t i r tti s-
Itr ti a 1 t |a ti Ia1 a j rtm tti tr .
| as ti rta r sIar ti as ta|trts 1 t m tr-
ta1 t.
| a a||a i tr tIrt IatItr rt|ttar It |a t
rt]|am tr Iari am tr It st 1 tItrm i r t.
| ts1 t a r j a r It 1 t ti sIa j ratIi tt |as
ttr si 1 trati tr ts ar Itri trts st j a t1 tr rtsa -
m i r, tr t| am |i It ra sIi tt, tr 1.
V
| | |
= V
| . | | | 1
V
| . | 1 K
1
a t st Irar sItrm a, 1 t ata tr1 t ttr |a
j rtj a tsIa |a t st j |ar Ita, tr \.
V
| | |
= V
| | |
k| k V
| . | 1 K
\
| r |as |a t.
V
| |
. Va|tr 1 t| |i tr i r m a t||t
j artt|a
V
| .| | | 1
. Va|tr taIasIra| 1 t| sa t|t
V
| | |
. Va|tr 1 t |a sa |j artt|a
V
| 1 K
. Va|tr 1 t |a ttr sIra tti tr
k| k . k|Itrr aIitas a| a st r t a]rarit
a m ar 1ts |a t ttr sIiIa tr 1t a r jrt||t-
m a, ja t1tr ar a|itarst 1t Itrm a ir 1tjtr 1itr -
It jara |a star st|a titr ts, Iam |itr ir 1tjtr -
1itr Its, |a t st a]ra jtr jtsItritrm tr It tr
sa tast jara ttr Ii]a rar t| ta|tr taIasIra| 1t|
|itr ir m a t||t, |a jartt|a, tr ta tsIitr .
Valores de subparcelas (V
SUBP
)
| tr Irt 1 t |ts 1 tr tm i r a1 ts m tIt1 ts
ta|traIi tts si r ItIi tts t| ttr tti 1 t ttm t.
m tIt1 t 1 t ta|trts Ii j i tts t ttrrttti tr 1 t
M artr ]| i , tsIa||ttt a r j ratIi tt a}a sIt 1 t
|ts ta|trts 1 t |ts 1 i Itrtr Its ta |Ii tts tr
rt|ati tr a a r t 1 t t||ts |a t Itm a ttm t rtIt-
rtr ti a k |tatar, I 1 1 1
a
. | t s j rt Itst rts
k|tr st t | ra rtIa]ttr a 11! |t 1 tIi r t,
ti Iar 1 t a M t1 i ti M i t| i t|i , ttm t. mtodo
de los valores tpicos |t ttr si 1 tra. el
embrin para la aplicacin de los mtodos
americanos basados en la teora de la regre-
sin con los que se puede conocer cul es el
coeficiente de ponderacin que debe aplicarse
a cada una de las caractersticas en base al
comportamiento de los valores utilizados en
la informacin de partida .
k ]rar 1 ts ras]ts ttr si sIt tr .
| ta|i tar a r tsIa 1 i t 1 t m trta1 t 1 t
|ts ta |Ii tts aj rtttt| am i tr Its |a t
j a t1 ar 1 i Itrtr ti arst a|]t si m i |ar a
|as sa |j artt|as taIasIra|ts t|Itr tr
sa ta|tr m t1 i t.
| trttr Ia ar t| ta|tr 1 t ta1 a a r t 1 t
t||ts tr rt|ati tr ttr t| m as rtj rtstr -
IaIi tt, a| |a t st |t asi ]r a t| tttIi ti tr -
It 11X .
| i ti 1 i r |a Ii r ta t|}tIt 1 t ta|trati tr
tr Iar Ias a r i 1 a1 ts sa | j artt|as
ttm t j a t1 ar aj rtti arst aItr 1 i tr 1 t
a |as taratItri sIi tas a]rt r t m i tas,
Itj t]raIi tas, j rt1 a tIi tas, tIt. a j tr-
Ii ti ar ta1 a a r a 1 t tsIas asi ]r ar|t t|
Iar It j tr ti tr It |a t |t ttrrtsj tr 1 t
tr Ia r ti tr 1 t |t tsIa||tti 1 t tr t|
j a r It ar Itri tr.
Va|trar |a Ii r ta ttm t rtsa |Ia1 t 1 t |a
sa m a 1 t It1 as |as sa j trIi ti ts j trttr -
Ia a1 as 1 t |as sa |j artt|as, m a |Ii j |i -
tar 1 t t| rtsa |Ia1 t j tr t| ta|tr |a t |t
ttrrtsj tr 1 t a |a |a t st | a Itm a1 t
ttm t rtItrtr ti a.
| | tm j |tt 1 t tsIt m tIt 1 t tr |a tsIi m a-
ti t r 1 t| ta|t r taIasIra|, Itr i tr 1 t tt m t
rtItrtr ti a t| ta|t r 1 t m trta1 t tr tt r si -
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ti a| |t, tr a r a j ri m tra Iast, j a ts j trm i It
|a aa It m aIi tati t r 1 t| j rt ttst aj t ar 1 t st
98
tr st |t a|]a r as tari a| |ts tr |a 1 tItrm i -
r ati t r , ta1 a ti trIt Ii tm j t , 1 t| j tst 1 t
ta1 a a r t 1 t |t s ta |Ii tt s st | rt a r t st|tt-
ti t r a1 t , j ara j rt tt1 tr a sa atIa a|i tati t r
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a
. | r
a r tsIa 1 i t 1 t m trta1 t j rt ti r ti a|, tt m ar-
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1 a tti t r ts 1 t |as j artt|as 1 t t |i tar sa
tt rrtsj t r 1 i tr It ta|t r ta|ta |a1 t j t r
ta a|| a i tr 1 t |t s m tIt 1 t s tt i sItr Its t si m -
j |tm tr It a Iratts 1 t tr ta tsIas . | sIas t|a-
sts j a t1 tr astm t}arst j trIttIam tr It a |as
1 i Itrtr Its i r Itr si 1 a1 ts j rt 1 a tIi tas taIas-
Ira|ts ti ]tr Its 1 t tsIa It rm a asi ]r ar a
ta1 a a r a 1 t t||as a r ta|t r 1 t m trta1 t .
k tIt st]a i 1 t st i r ttsIi ]a t| rtsIt 1 t |t s
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st i r Itrrt|ati t r ar tr It rr t a| t |i tar, t|t]i -
1 t , tr tsIt t}tm j |t , tt m t rtItrtr ti a
| a a1 rt t .
| tr tsIa i r Itrm ati tr ts rt|aIi tam tr It
str ti ||t 1 tItrm i r ar t| ta|tr 1 t a r a Ii r ta 1 t
I I11 1 as. |a t j rtstr Ia |a si ]a i tr It 1 i s-
Iri |a ti tr 1 t ta |Ii tts ta|i 1 a1 ts sa |j artt-
|as taIasIra|ts .
1 |itar 1t sttar t 1t t|ast. 1 I!11 1 a.
1 |itar 1t rt]a1it 1t I t|ast. \!11 1 a.
Vi 1 a 1 t t|ast. 1 I!11 1 as.
M aItrra| 1 t t|ast a r i ta. 1 I11 1 a.
1 |itar 1t sttar t 1t I t|ast. I I!11 1 a.
| trta| 1 t sttar t 1 t 1 t|ast. ! ! ! 1 1
1 a.
i tr 1 t t| rtsa |Ia1 t 1 t |a ttr ttrsi tr t|
j |asm a1 t tr t| | a a1 rt I.
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t| m t1 a |t 1 t t|i tar 1 t sttar t 1 t I t|ast
m t1 a |t 1 t rtItrtr ti a, tr tsIt tast ts 1 t
.!11 a 1 . m tr tIari as, j tr |t |a t t| ta|tr
ItIa| 1 t |a Ii r ta st t|Ii tr t rta|i tar 1 t |a
si ]a i tr It tj trati tr .
V
|
= !11 1,I! I1 ,\! I11,11
1,I! I1 1, I It,ttI
I,I! 11 !,!! t1
| tr |t |a t t| ta|tr ta|ta |a1 t, Itr i tr 1 t
tr ttr si 1 trati tr |a aj Ii Ia 1 j ara |a j rt1 a t-
ti tr 1 t |a Ii r ta tr ta tsIi tr , ts 1 t. a r
m i ||tr r tttti tr Ias stItr Ia r a ttt m i | Irts-
ti tr Ias .1I1.111 a r i 1 a1 ts m tr tIari as.
| am tr Ia||tm tr It |a aj |i tati tr i r m t-
1 i aIa 1 t |a rtItrtr ti a t|t]i 1 a tr t| t}tm j |t
1 -1I r t ts j tsi ||t tr j rtttsts 1 t ta|tra-
ti tr taIasIra|ts m asi tts, 1 t am |i It tsIaIa|,
j a ts |t |a t st j trsi ]a t ts |a tsIi m ati tr 1 t
a r m t1 a |t taj at 1 t strti r 1 t |ast tr |ts
j rtttsts 1 t asi ]r ati tr i r 1 i ti 1 a a| 1 t ta|t-
rts taIasIra|ts a It1 ts |ts i r m a t||ts ra sIi -
tts |a t, si m a |Iar tam tr It, Ia tst rtj rt-
str IaIi tt 1 t |a ttt|a ti tr 1 t |ts ta|trts 1 t
m trta1 t, 1 t tsIts |i tr ts, tr |ts j tri t1 ts
ttr si 1 tra1 ts.
| ara st|ttr Iar tsIa si Ia ati tr st 1 tIi r t t|
m t1 a |t !k| |a t strti ra 1 t rtItrtr ti a
j ara rttt]tr |as tari ati tr ts ttj tri m tr Ia-
1 as tr t| ta|tr 1 t m trta1 t 1 t |ts |i tr ts
i r m a t| |ts ra sIi tt s tt r It rm a1 t j t r |t s
ta|trts m t1 i ts 1 t |ts ta |Ii tts ta|i 1 a1 ts
m as rtj rtstr IaIi tas, 1 t Ia| Itrm a |a t st
ttm j tr str |as 1 i Itrtr Its j rtsi tr ts |a t st
t}trttr st|rt a|]a r ts 1 t t||ts 1 t m ar tra
tsIati tr a| t tasi j tri t1 i ta. j |a sta|i as
|k| , j ri r ti j a|m tr It. | r a t|ttti tr |t]i ta
stri a tsIa| |tttr a r a m t1 i a j t rttr Ia a1 a
tr Irt |as 1 ts ta|i 1 a1 ts m as rtj rtstr IaIi tas
1 t |ts ta |Ii tts m as ttItr 1 i 1 ts. t|i tar, ttrta|
1 t rt]a1 i t ttrta| 1 t sttar t | a a1 rt . | |
t|tta1 t r a m trt 1 t j artt|as sa t|tta1 a
1 i r am i ta i r m t|i |i ari a Iattrtttra |a taj Ia ra
1 t m a tsIras a Iratts 1 t |as 1 i ttrsas a|Itrr a-
Ii tas tti sItr Its a]tr ti as 1 t |a j rtj i t1 a1 ,
tr ta tsIas 1 t j rtti t s, j ratIi tt s |t ta|ts,
r tIari as, ttr st}tri as 1 t | ati tr 1 a, stti t1 a-
1 ts 1 t Iasati tr , , i r Itrm ati tr |a t j t1 ra
str ttr IrasIa1 a j tr |ts Ittr i tts taIasIra|ts
|tta|ts t|Itr tr a r ta|tr m t1 i t |a t j tr-
m i Ia rt|ati tr ar It1 ts |ts ta |Ii tts, i r t|a i -
1 ts tsIts, ttr t| m t1 a |t r ati tr a| |a t st
aj ra t|t !k| .
kj rt|a1 t, si ]a i tr 1 t t| Iram i It a1 m i -
r i sIraIi tt j trIi r tr It ttm j ara||t a| 1 t|
m t1 a |t M tti sItr It tr t| | aIasIrt | r|a-
r t , strti ra j ara tsIa||tttr t| ta a1 rt r ati t-
99
100
Cuadro 7
Porcentaje de valor sobre el cultivo de referencia (caso prctico)
Cultivo Clase Superficie % sobre valor
Olivar de secano 1 3,25 120,00
Olivar de regado 2 1,45 233,333
Via 1 0,25 120,000
Matorral 0 0,12 26,667
Olivar de secano 2 2,25 100,00
Olivar de regado 3 5,55 60,000
Totales 12,87 Has
Cuadro 6
Ejemplo de conversin empleando el valor del olivar de secano de 2 como referencia
(mbito de aplicacin: trmino municipal)
Cultivo Calidad
Superficie % superficie Valor/Ha. % de valor/
en Has. sobre el total (u.m.) sobre O-2
Almendro 1 225 1,889 1.000 66,667
Almendro 2 275 2,309 850 56,667
Almendro 3 200 1,679 750 50,000
Cereal secano 1 500 4,198 1.200 80,000
Cereal secano 2 650 5,458 1.100 73,333
Cereal secano 3 350 2,939 900 60,000
Cereal regado 1 400 3,359 2.500 166,667
Cereal regado 2 500 4,198 2.200 146,667
Cereal regado 3 300 2,519 1.800 120,000
Erial pastos 1 150 1,259 300 20,000
Erial pastos 2 100 0,840 250 16,667
Frutal regado 0 75 0,630 3.500 233,333
Matorral 0 25 0,210 400 26,667
Monte bajo 0 35 0,294 450 30,000
Olivar de secano 1 1.000 8,396 1.800 120,000
Olivar de secano 2 1.800 15,113 1.500 100,000
Olivar de secano 3 1.300 10,915 1.200 80,000
Olivar de secano 4 750 6,297 1.000 66,667
Olivar de regado 1 850 7,137 4.000 266,667
Olivar de regado 2 1.100 9,236 3.500 233,333
Olivar de regado 3 900 7,557 3.000 200,000
Via 1 225 1,889 1.800 120,000
Via 2 1200 1,679 1.500 100,000
Totales 11.910 100,00
r a| 1 t tttr1 i r ati tr 1 t ta|trts t}tm j |t tr
| a a1 rt 1 tm j |tarst ttm t rtItrtr ti a tr
|ts ta|ta |ts 1 t |ts ta|trts |asi tts 1 t ta1 a
ttm arta a]rari a, |a t 1 t|trar tti r ti 1 i r si t|
tsIa 1 i t 1 t m trta1 t | M st | a rta|i ta1 t
ttrrttIam tr It.
| tr Irt 1 t tsIt a |Ii m t am |i It, a r a ttt
rta|i ta1 ts |ts ttrrtsj tr 1 i tr Its tsIa 1 i ts 1 t
m trta1 t ttm arta|ts, st 1 tIttIa tsIa||ttt
t| ta a1 rt ttm arta| | a a1 rt 1 1 t ta|trts
j trttr Ia}ts st|rt t| !k| , i r Itrrt|ati tr a1 t
ttr t| Ittri tt ta a1 rt r ati tr a|.
101
Cuadro 8
Cultivos y calidades ms representativas, valores medios de mercado (VM) y porcentajes sobre
el mdulo estimado (% s/JAL), obtenido como media aritmtica de los valores de mercado
Cultivo Calidad Nacional V M 2004 % s/JAL
C i 1.000 37,97%
C j 800 30,38%
CR i 2.000 75,95%
CR j 1.600 60,76%
O i 6.000 227,85%
O j 4.400 167,09%
JAL 2.633,3 100,00%
Cuadro 9
Extracto del cuadro nacional de cultivos, calidades y porcentajes, con inclusin del valor
bsico estimado (VB) (Ejemplo)
Cultivo Calidad % s/JAL VB
AM 1 85,00% 2.238
AM 2 81,50% 2.146
/ / / /
AM 45 15,40% 406
/ / / /
C 1 42,50% 1.119
/ / / /
C 5 37,90% 998
/ / / /
C 26 18,50% 487
/ / / /
CR 8 76,00% 2.001
CR 9 74,30% 1.957
/ / / /
Cultivo Calidad % s/JAL VB
CR 21 61,50% 1.620
/ / / /
CR 50 38,40% 1.011
/ / / /
O 13 220,00% 5.793
O 14 218,40% 5.751
/ / / /
O 38 115,30% 3.036
/ / / /
/ / / /
V 1 135,00% 3.555
V 2 130,00% 3.423
/ / / /
V 50 54,30% 1.430
102
Cuadro 10
Extracto del cuadro comarcal de cultivos, calidades y porcentajes, con inclusin del valor
bsico catastral estimado (VB) y total por superficie para el ao 2004 (Ejemplo)
Cultivo
Calidad Calidad
% s/JAL
VB Spf por VB suelo en
Comarcal Nacional calculado calidades comarca
AM 1 2 81,50% 2.146 25 53.912
AM 2 5 76,30% 2.009 31 62.789
AM 3 18 53,20% 1.401 85 119.247
AM 4 31 38,70% 1.019 66 66.955
AM 5 45 15,40% 406 13 5.069
/ / / / / / /
C 1 5 37,90% 998 852 850.324
C 2 9 35,30% 930 897 917.482
C 3 15 30,10% 793 1.236 979.695
C 4 21 22,60% 595 1.456 866.514
C 5 26 18,50% 487 951 463.296
C 6 31 15,30% 403 751 302.578
C 7 39 10,20% 269 251 67.419
/ / / / / / /
CR 1 8 76,00% 2.001 13 26.017
CR 2 9 74,30% 1.957 34 66.523
CR 3 21 61,50% 1.620 58 93.931
CR 4 35 48,30% 1.272 41 52.148
/ / / / / / /
O 1 3 259,14% 6.824 651 4.442.437
O 2 8 231,80% 6.104 851 5.194.561
O 3 13 220,00% 5.793 990 5.735.400
O 4 14 218,40% 5.751 1.235 7.102.732
O 5 20 187,20% 4.930 1.582 7.798.627
O 6 23 151,80% 3.997 1.002 4.005.395
O 7 29 121,80% 3.207 985 3.159.289
O 8 38 115,30% 3.036 852 2.586.871
/ / / / / / /
V 1 2 130,00% 3.423 22 75.313
Totales 15.020 45.094.524
| t tsIa m ar tra st j t 1 ri a asi ]r ar a
It 1 as ta1 a a r a 1 t |as j artt|asIsa | j ar-
tt|as a r ta|t r | asi tt , tt r rtItrtr ti a a|
1 t m trta1 t , Itr i tr 1 t tr tt r si 1 trati t r
sa taj ati 1 a1 j rt 1 a tIi ta tt r |a i r It rm a-
ti t r atIa a|m tr It tt i sItr It tr |as | asts
1 t 1 aIt s taIasIra|ts, It Ia|m tr It tt t r1 i -
r a1 t tt r |as tt m artas |i m i Irt Its tt r t|
rtsIt 1 t| Itrri It ri t r ati t r a|. 1 Ira ttr Ia-
}a tt m j |tm tr Iari a ts | a t st aj t a tr
a r a m tIt 1 t |t ]i a r t ra j Ia ri sIa tt r |a
tt i sItr It |t | a t Iatt rtttri a sa tt m j rtr -
si t r t i r trtm tr Iari a |a tt r Ii ar ta 1 t |t s
i m j |i ta1 t s. Ittr i tt s taIasIra|ts tt r Iri -
| a tr Its
| ta|i tar 1 t ar a a|m tr It tsIa t j trati t r
st j a t1 tr 1 tIttIar |as a|Itrati t r ts | a t
tt j tri m tr It t| m trta1 t atIa a|i tar t|
!k | , tr ta1 a a r t 1 t |t s j tri t 1 t s tt r si 1 t-
ra1 t s, j t r |t | a t st Iati |i Ia t| j rt ttst 1 t
atIa a|i tati t r 1 t |t s ta|t rts taIasIra|ts
| a a1 rt .
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t| !k | stri a 1 t I . t 1 1 1 a . m . I1 a. , tr t| a1 t
I 1 1 \ , I . 1 ! 1 a . m . I1 a. tr t| I 1 1 ! I . 1 I 1 1
a . m . I1 a. tr t| I 1 1 t . i m a |Iar tam tr It
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rtsIt 1 t ta |Ii tt s tt r t | }tIt 1 t m ar Itr tr
atIa a|i ta1 a, Iam | i tr , |a rt|ati t r tr Irt
tsIt s |t s | a t tt r It rm ar t| !k | . | as
tari ati t r ts r t strar i m j t rIar Its a m tr t s
| a t | aa | a| i 1 t a r a j rt Ia r 1 a Irar sIt r-
m ati t r 1 t tst sttIt r, tr ta t tast | asIa-
ri a tt r rttt j i |ar a r r a m trt m as t|tta1 t
1 t m a tsIras j trt r t tt m j ara| |t tt r |as
1 t |t s ta |Ii tt s | a t st tm j |tar j ara tsIi -
m ar t| !k | 1 a1 t | a t t| m trta1 t rt]i sIra
tt m j t rIam i tr It s si m i |arts |as Irar sIt r-
m ati t r ts m asi tas aIttIari ar a| sttIt r tr
sa tt r }a r It .
| r ta a||a i tr tast, t| ta a1 rt 1 t tttIi -
ti tr Its |a t i r Itrrt|ati tr ar t| !k| ttr t|
rtsIt 1 t ta |Ii tts 1 t a r a ttm arta 1 t|tra
j trm ar tttr i r tari a||t 1 a rar It It1 a |a ti 1 a
a Ii | 1 t |a j tr tr ti a, si asi st tsIi m a tj trIa -
r t, j tr si m i |i Ia 1 ttr |ts j rttt1 i m i tr Its
st]a i 1 ts tr t| am |i It a r|ar t.
1 a |a t i r 1 i tar, j tr a |Ii m t, tr rt|ati tr
ttr t| ttj i tst r a m trt 1 t ta |Ii tts ta|i 1 a-
1 ts tti sItr Its, |a t |a Itr 1 tr ti a 1 t| m trta-
1 t 1 t |a a]ri ta |Ia ra ts |a 1 t | tm t]tr ti -
tar|t s j t r |t | a t j rt | a| |tm tr It st
sa sIi Ia i rar |as 1 tttr as 1 t ta |Ii tts ti ]tr Its
j tr a|]a r ts ]ra j ts t}tm j |t tr | a a1 rt r
! a r r a m trt m tr tr 1 t t|asts 1 I1
1 i sIri |a i 1 ts |tta|i ta1 ts tr It1 t t| Itrri -
Itri t r ati tr a|.
| tm j |tm tr Iari am tr It, Ia| ttm t st
| a a1 t|ar Ia1 t, tti sItr tIrts IatItrts |a t
i r ti 1 tr tr t| ta|tr 1 t |a ttj |tIati tr a]rari a
|a t, tr ttasi tr ts, st | ar Itr i 1 t tr ta tr Ia
tr t| m tm tr It 1 t tsIa||tttr |a t|asi Ii tati tr
taIasIra|. | tr si 1 trar 1 t |a t |a i r t|a si tr 1 t
It1 ts ta1 a a r t 1 t t||ts, tr t| tast 1 t |a t
103
Cuadro 11
Cultivos y calidades ms representativas, valores de mercado (VM) y porcentajes
sobre el mdulo estimado (% s/ JAL) en el periodo 2004, 2005 y 2006 (Ejemplo)
Cultivo Calidad VM 2004 % s/ JAL VM 2005 % s/ JAL VM 2006 % s/ JAL
C i 1.000 37,97% 1.150 38,98% 1.200 40,36%
C j 800 30,38% 900 30,51% 915 30,77%
CR i 2.000 75,95% 2.050 69,49% 2.110 70,96%
CR j 1.600 60,76% 1.800 61,02% 1.815 61,04%
O i 6.000 227,85% 6.800 230,51% 6.700 225,34%
O j 4.400 167,09% 5.000 169,49% 5.100 171,52%
JAL 2.633,3 100,00% 2.950 100,00% 2.973,3 100,00%
st j a 1 i trar i 1 tr Ii Ii tar, stri a i r aj |i ta||t j tr
|a m a]r i Ia 1 1 t Ira|a}t |a t rtj rtstr Iari a a|
ttr ttrIi r |a ta|trati tr taIasIra| tr a r a Iasa-
ti tr i r m t|i |i ari a, st tsIi m a ttr ttr i tr It
Itr tr tr ttr si 1 trati tr st|t Irts |a t
j a t1 tr ta ar Ii Ii tarst ttr Iati |i 1 a1 aj tar -
1 tst tr 1 tta m tr Iati tr tti sItr It, j trIttIa-
m tr It i r It]ra||t 1 t Itrm a aa Itm aIi ta1 a, tr
ttr trtIt. atttsi |i |i 1 a1 , Iati |i 1 a1 1 t m tta-
r i tati tr t1 a1 1 t |a j |ar Iati tr .
k. | atItr atttsi |i |i 1 a1 | a . t1 as |as
Ii r tas ra sIi tas Ii tr tr atttst, t| j rt-
||tm a ts |a 1 i Ii ta |Ia1 ttr |a |a t st
attt1 t a |a m i sm a, 1 ts1 t ti as j tr-
IttIam tr It asIa|Ia1 as | asIa ttrt1 as
ttr a r ar t| t si m i |ar a a r a ta|a|]a-
1 a ra |a tasa i sIi ta ts ttItr sa. 1 a
|a t str ttr sti tr It 1 t |a t t| t}trti -
ti t 1 t a r a atIi ti 1 a1 a]rari a ts si m i -
|ar a ta a||a i tr tIra , tr ttr stta tr -
ti a, t| a]ri ta |Itr 1 t|tra 1 i sj tr tr 1 t
|t s m t1 i t s m ttar i tt s Ittr i tt s
r tttsari t s j ara 1 tsarrt ||ar|a a1 t-
ta a1 am tr It, tr Irt |ts |a t Ii ]a rara
a r tt| i ta |t aj rtj i a1 t i ]a a| |a t a r
rtj arIi 1 tr a r|ar t r tttsi Ia a r a Ia r-
]tr tIa . | tr |t Iar It, |a i m j tsi |i |i -
1 a1 1 t attt1 tr a |a Ii r ta tr a r tt| i -
ta |t |a t r t sta It1 t Itrrtr t r t
Ii tr t j tr|a t sa j tr tr a r a 1 tj rtti a-
ti tr Iraa m aIi ta 1 tr Irt 1 t| sttItr
a]rari t. i m a |Iar tam tr It |ts tam i -
r ts tarri |ts a]ri tt|as | ar ttj tri -
m tr Ia1 t, tr |ts a |Ii m ts a1 ts, a r a
ttr si 1 tra||t m t}tri a, a| i ]a a| |a t t|
j ar|a t m tti | a]rari t, ttr |t |a t r t
ts 1 t ttIra1 ar |a t tsIa tari a||t | aa
j tr1 i 1 t t| j tst |a t Itr i a a1 ts aIras
st | aa ttr ttrIi 1 t tr a r IatItr a
Itr tr tr ttr si 1 trati tr j trt r t 1 tIi -
r i Itri t. t|rt |a |ast 1 t |t ttj a tsIt,
sa|tt tasts ttIrtm ts, ts j tsi ||t
i r It rm aIi tam tr It asi ]r ar j tst s
tsj tti Ii tts a It1 as ta1 a a r a 1 t |as
ti as 1 t atttst tti sItr Its tm j |tar 1 t
|as tarIt ]raIi as ti ]tr Its. | t tsIa
m ar tra j a t1 t asi ]r arst|t t| tttIi -
ti tr It 11 a It1 as |as j artt|as
tm j |tar tIrt, m tr tr |a t t| ar Itri tr,
j ara a|a t||as tIras tr |as |a t r t st
1 tIttIt a r atttst rt1 a1 t Irar si Ia-
||t. | i Ii ti | 1 t ta ar Ii Ii tar, i r i ti a|-
m tr It, r t |t ts sa aj |i tati tr si .
t ttr sa |Ia |i ||i t]raIi a tsj tti a-
|i ta1 a tr m aItri a 1 t ta|trati tr
a]rari a.
t t|Ii tr t a Iratts 1 t| ar a|i si s 1 t
rtsa |Ia1 ts 1 t |ts | M | .
t Ii tr t tr ttr si 1 trati tr |a t t|
tt|a m tr ItIa| 1 t Ii r tas 1 t tsIas
taratItri sIi tas tr | sj a1 a j a t1 t
rtj rtstr Iar a r a tar Ii 1 a1 m i r i m a
|a i ta tr Irt a r a r 1X , ti Ira
|a t r t }a sIi Ii tari a t| ttr sIrt1 i -
m i tr It 1 t |a K V| . | r It1 t
tast, j ara si Ia ati tr ts tsj tti Ii -
tas, j a t1 tr aItr 1 trst |as ttm a -
r i tati tr ts j rtstr Ia1 as j tr |ts
i r Itrtsa1 t s t rtst1 ar tr |as
j tr tr ti as 1 t ta|trts rtsj ttIi tas
| V |as ttr as tr |as |a t |ts ti a-
|ts str 1 t j tsi m a ta|i 1 a1 ttr |t
|a t, 1 t Itrm a ]|t|a| aa Itm aIi -
ta, j a t1 tr 1 tj rtti arst.
| . | atIt r Iati |i 1 a1 1 t m ttar i tati t r
| m . | s a r IatIt r sa m am tr It
i m j t rIar It tr |a a]ri ta |Ia ra atIa a|.
| r a Ii r ta tt r | a tr t s atttst s j trt
tt r i m j t si | i |i 1 a1 Ittr i ta j ara |a
m ttar i tati t r 1 t sa s |a| t rts.
|a| rar, stm | rar, rttt |ttIar, tIt. , st
tr ta tr Ira 1 tIi r i Ii tam tr It aIttIa1 a
104
| sIa j rtj tsi ti tr r t t|i m i r a 1 t j tsi |i |i 1 a1 1 t
i r t|a i r a|]a r tIrt m as t, i r t|a st, t|i m i r ar a|]a r t 1 t |ts
i r 1 i ta1 ts. a t|ttti tr 1 t|tri a aj tarst tr t| ar a|i si s
tsIa1 i sIi tt 1 t |a i r Itrm ati tr taj Ia ra1 a tr |ts tsIa 1 i ts
1 t m trta1 t ra sIi tts | M | i 1 tr Ii Ii tar 1 t a|a t||as
tari a||ts |a t m as i r I|a tr tr |a ttr Ii ]a rati tr 1 t| ta|tr
1 t m trta1 t 1 t |ts i r m a t||ts ra sIi tts tr sa j tsi ||t
taj Ia ra j rtttsam i tr It aa Itm aIi tt. 1 a |a t str ttr s-
ti tr Its |a t taj Ia rar a r 1 aIt 1 t tam j t a1 a1 i 1 t i m j |i -
tari a ti si Iar !\ m i ||tr ts 1 t sa |j artt|as, ]ra|ar|t j rt-
ttsar|t, j tr |t |a t tsIa taj Ia ra 1 t|t tsIar m a
}a sIi Ii ta1 a j ara |a t st |t 1 tsIi r tr |ts rtta rsts | a m a-
r ts, tttr tm i tts 1 t Ii tm j t |a t rt|a i trt.
tr sa ta|t r. | a Iati |i 1 a1 1 t m ttar i -
tati t r tsIa i r Ii m am tr It rt|ati t r a-
1 a tt r |a j tr 1 i tr It m t1 i a 1 t |a
j artt|a It sa | j artt|a tsIa i r It r-
m ati t r si j a t1 t i r t|a i rst, 1 t
It rm a aa It m aIi ta, tm j |tar 1 t |as
tarIt ]raIi as tt i sItr Its a tsta|a
II ! . 1 1 1 a I! . 1 1 1 , t a j arIi r 1 t |a
m i sm a 1 t ta m tr Iati t r ]raIi ta | a t
|a | | | j a t1 a 1 i sj t r tr 1 i rttIa-
m tr It 1 t sa s | asts 1 t 1 aIt s. | r a r
st m trt tsIa 1 i t , tt r sa |Iar 1 t a
tsj tti a|i sIas a]rari t s t a Iratts 1 t
|t s rtsa |Ia1 t s 1 t| | M rta|i ta1 t ,
j a t1 tr 1 tIi r i rst i r Itrta|t s 1 t j tr -
1 i tr Its tt tIi ti tr Its tt rrttIt rts -
i r t|a st j t r ta |Ii tt s- j ara i r t|a i r-
|t s tr |a r t rm aIi ta Ittr i ta tr |a
| V, tr tt r trtIt j t 1 ri ar Itr trst tr
tt r si 1 trati t r . - I ! X , m ttar i ta| |t,
tr Irt I ! ! 1 X , tt r 1 i Ii ta |Ia1 ts, -
1 t ! 1 X , r t m ttar i ta| |ts, asi ]-
r ar|t tt tIi ti tr Its, 1 t It rm a aa It -
m aIi ta.
| . | atItr t1 a1 1 t |a j |ar Iati tr | t .
| s a r a tari a||t 1 t i r Itrts tr ta |Ii -
tts 1 t Ii j t ar|trtt. t|i tar, a]ri ts 1 t
rt]a1 i t , Ira Ia|ts, a|m tr 1 rt s, . . .
| tm t | att a1 ts |a t |a t||i ]aItri t-
1 a1 1 t rta|i tar |a ttrrtsj tr 1 i tr It
1 tt|arati tr 1 t tam |i t 1 t aj rttt-
t| am i tr It tsIa ti ]tr It r t 1 t| t
1 t}ar 1 t Itr trst tr ttr si 1 trati tr
|a t |as r a ttas j |ar Iati tr ts st | ar
r tIi Ii ta1 t a Iratts 1 t| ttrrtsj tr -
1 i tr It m t1 t|t 11\ 1 |a t st|t
rtstaIar 1 t |a Itt| a 1 t |a 1 tt|arati tr
t |a i r Itrm ati tr rtI|t}a1 a tr |a |ast
1 t 1 aIts tr t| m tm tr It tr t| |a t t|
Ittr i tt rta|i tt |a a|Itrati tr stri a
j tsi ||t 1 aIar|a ttr Iati |i 1 a1 . ktIt
st]a i 1 t, ttr Iar 1 t ttr t| ttrrts-
j tr 1 i tr It ta a1 rt 1 t rtr 1 i m i tr Its
tr Ia r ti tr 1 t |a t1 a1 , a r t j tr ta |-
Ii tt j a ||i ta1 ts tr r a m trtsts Itt-
Its tsj tti a|i ta1 ts ts j tsi ||t ta ar -
Ii Ii tar |a j rt1 a tti tr j tr 1 trar t|
ta|tr 1 t m trta1 t tr Ia r ti tr 1 t
a| a t||a, Iam | i tr rttt ]i 1 t tr |t s
tsIa 1 i ts 1 t m trta1 t tr tar]a1 ts j tr
|a | | | .
| . | atIt r 1 i ttrsi Ii tati t r | 1 . | |
t}trti ti t tt Ii 1 i ar t tr m aItri a 1 t
ta|t rati t r j t r t 1 t m ar i Ii tsIt | a t,
tr t tasi t r ts, j a t1 tr tt i sIi r IatIt -
rts | a t tt r 1 i ti t r ar t| ta|t r 1 t
m trta1 t 1 t a r i r m a t| |t 1 t Ia|
It rm a | a t tsIt r t rtsj t r 1 t a| | a t
j rtti si | |tm tr It |t tt rrtsj t r 1 tri a
tr Ia r ti t r 1 t sa a | i tati t r , j rt -
1 a tti t r , atttsi | i |i 1 a1 , tIt. i tm -
j rt ta ar 1 t r t st IraIt 1 t a r tast
ai s|a1 t 1 t| tra Itr trst tr tt r si 1 t-
rati t r tsIa rta|i 1 a1 tt r t | }tIt 1 t
| a t tr t| j rt ttst 1 t asi ]r ati t r
i r 1 i ti 1 a a|i ta1 a 1 t| ta|t r taIasIra|
a tst s | i tr ts |t s rtsa |Ia1 t s st
m ar Itr ]ar 1 tr Irt 1 t |a rt|ati t r
ta|t r taIasIra|Ita|t r 1 t m trta1 t
| a t st | aa tsIa| |tti 1 t .
| a tasa i sIi ta 1 tr Irt 1 t |a ta a| st
tr ta tr Irar i r m trsas |as Ii r tas ra sIi -
tas ts Iar r a m trtsa ttm t Ii r tas
j a t1 a | a|tr, j tr |t Iar It r t ts
j tsi ||t i 1 tr Ii Ii tar It1 as |as tari a-
||ts ttj |i taIi tas 1 t| ta|tr r i , t|ti a-
m tr It, ta ar Ii Ii tar|as. | tr stta tr It-
m tr It t| Ittr i tt ta|tra1 tr, tr tsIt
tast taIasIra|, 1 t| t 1 i sj t r tr 1 t
| trram i tr Ias a1 a1 i 1 as |a t |t j trm i -
Iar , a r a ttt a]tIa1 as |as Ira1 i ti tr a-
|ts, a1 tta ar t| ta|tr taIasIra| a |a
rta|i 1 a1 1 t| m trta1 t , j ara t||t, st
1 tIi r t t| 1 tr t m i r a1 t IatIt r 1 t
1 i ttrsi Ii tati tr |
|
.
| | tm j |tt 1 t tsIt tttIi ti tr It 1 t|t
tsIar j trIttIam tr It rt]a |a1 t tr |as
rtsj ttIi tas | V tr |as |a t st i r t|a a.
i r Itrta|t t i r m a t||ts t ttr as st|rt
105
1 | t|t |a t1 ar ttr sIar ti a 1 t |a m t1 i Ii tati tr
tr |a sa |j artt|a , ttr stta tr Itm tr It Iam |i tr , tr |a
j artt|a. i Ia tst r tttsari t | a|ri a |a t m t1 i Ii tar t| j rt-
ttst 1 t ]ra|ati tr Irar sm i Ii r a |a i tr rta|i tt |a
m i sm a |a i m j trIar ti a 1 t |a i r Itrm ati tr |a t st tsIa
rt]i sIrar 1 t.
|ts |a t st aj |i |a t i r Itr Iar 1 t, tr
It1 t m tm tr It, |a t sta i ]a a| a |a
a r i 1 a1 11 .
| r tt r stta tr ti a. t| ta|t r taIasIra| 1 t|
sa t|t 1 t a r a j artt|a ra sIi ta, tt r aj rt tt-
t| am i tr It tt t|a si tam tr It a]rari t , tsIari a
tt r It rm a1 t j t r |a sa m a 1 t| ta|t r taIas-
Ira| 1 t |as sa | j artt|as tsIt st t | Ii tr t
m a |Ii j |i tar 1 t t| m t 1 a |t !k | j t r t| rts-
j ttIi tt tt tIi ti tr It 1 t ta |Ii tt ta|i 1 a1
| t j t r |t s t Irt s ta aIrt rtsIar Its | a,
| m , | t | 1 , ta t s ta|t rts st | a| rar
]tr tra1 t 1 t It rm a aa It m aIi ta tr | ast a |a
i r It rm ati t r t | Itr i 1 a 1 t |a j rt j i a | ast 1 t
1 aIt s taIasIra|, 1 t t Iras Ii 1 t1 i ]r as t 1 t|
| M rta|i ta1 t ! .
V
| | |
= !k| t | t t | a t | m t | t t | 1
| r 1 a 1 a| |tm tr It tsIas tt rrttti t r ts st r
1 i sta Ii | |ts, tt m t ta a|| a i tr t Ira | a t st
a1 t j It tr m aItri a 1 t ta|t rati t r , j trt | a
| a t str tt r sti tr Its 1 t | a t a| a| t r1 ar |a
ta|t rati t r taIasIra| 1 t ! \ m i ||t r ts 1 t sa | -
j artt|as ra sIi tas 1 t| t j trst]a i rst |a ]tr t-
ra|i 1 a1 a]i |i 1 a1 tr t| j rt ttst Iati |i Iar 1 t ,
t | ti am tr It, |a aa It m aIi tati t r 1 t| m i sm t .
| r Itr Iar ||t]ar a a r t|tta1 t r i tt| 1 t j rtti -
si t r , j rt t i m t a| 1 t a r a Iasati t r , tt r tsIt
tt |a m tr 1 t sa | j artt|as t| tstast r a m t-
rt 1 t tari a| |ts a t|t]i r j t r ta tsIi t r 1 t
Ii tm j t , rtta rst s ttt r t m i tt s | a m ar t s,
t j traIi ti 1 a1 stri a a r a i |a si t r . 1 a| ra
| a t str I|tt i | |t a1 t j Iar st |a ti t r ts ]tr t-
ra|i sIas | a t r t t | sIata |i ttr |t s Ira| a}t s
| a t r t ||tttr a |a ta|t rati t r taIasIra| ra s-
Ii ta a tt m j |t}t s j rt ttst s | a t t | sIata |i ttr
sa j a tsIa tr m art| a t sa tt r strtati t r
j t sItri t r.
Valor de construccin (V
CONST
)
| a | | | ttr Ii r a a Ira|a}ar 1 t j ara tsIa-
||tttr a r a m tIt1 t|t]i a a1 tta a1 a |a t j tr-
m i Ia |a asi ]r ati tr ttrrttIa j rtti sa 1 t a r
ta|tr taIasIra| a |as ttr sIra tti tr ts a |i ta-
1 as tr sa t|t 1 t r aIa ra|tta ra sIi ta, tttr1 i -
r a1 a ttr |a r trm aIi ta Ittr i ta 1 t ta|tra-
ti tr a r|ar a |a t st aj |i ta tr |a atIa a|i 1 a1
| .| . .1I1I 111 , t a r a r a tta |a t st
1 tsarrt||t ttr a r a ti si tr Itrri Itri a| m as
am |i ti tsa. | r ta a||a i tr tast, 1 t|tra Itr tr
tr ttr si 1 trati tr arI. I1 1 t |a | | | . | |
ttsIt 1 t t}tta ti tr m aItri a| 1 t |as ttr sIra t-
ti tr ts, |ts |tr tIi ti ts 1 t ttr IraIa, | tr tra-
ri ts j rtItsi tr a|ts Iri |a Its |a t ]ratar |a
ttr sIra tti tr , t| a st, |a ta|i 1 a1 |a ar Ii -
]i t1 a1 t1 i Ii taItri a, asi ttm t t| taratItr
| i sItri tt arIi sIi tt a tIras ttr 1 i ti tr ts 1 t
|as t1 i Ii tati tr ts .
Alternativa al uso agrario (AUA)
Vari as str |as ttr si 1 trati tr ts j rtti as
|a t st tsIi m ar ttr ttr i tr It rtI|t}ar j ara
tr Itr 1 tr m t}tr |a 1 i Ii ta |Ia1 1 t ta|trar
j tsi ||ts a sts r t a]rari ts tr sa t|t ra sIi tt.
| as i 1 tr Ii Ii ta1 as tr |ts | M | ttm t
ttr as \ !, 1 t a|Ia i r It]rati tr a r|a-
r i sIi ta, t|tta1 a 1 tr si 1 a1 1 t ttr s-
Ira tti t r ts 1 i stm i r a1 as, tt j ar si t r
a r|ar a, tIt., j rtstr Iar ta|trts m a
a|t}a1 ts 1 t |a rta|i 1 a1 a]rari a, tr
t||as t| ta |Ii tt tti sItr It r t ts IatItr
1 tIi r i Itri t 1 t| j rtti t |a t st 1 tIttIa
tr |as Irar satti tr ts ttm trti a|ts, j rt-
ti sam tr It tsIt st Ii }a tr ta rtsIm
I
r t tr ta rtsI1 a.
| a i 1 tr Ii Ii tati tr ]raIi ta st|rt tarIt-
]raIi a, 1 t m ar tra aa Itm aIi ta, r t ts
ti a||t j a ts aa r |a t a|]a r as ttr as ta a-
Irt st | aar rtst1 a1 t , t i r t|a st
ttt|a i 1 t 1 t| | aIasIrt 1 t | a sIi ta, tr |a
j ratIi ta 1 i ari a st tt m j ra t| a | a t
r attr ttm t stIas tr tIt1 t . | a a|Itr-
r aIi ta 1 t i r t|a i r ttm t ttr as ti r tt |as
sa j trIi ti ts |a t rt1 tar a |ts tastts
a r|ar ts tr a r ra1 i t tr|a1 ts 1 t !11,
.111 t |ts m tIrts |a t st ttr si 1 trt
| i ]a ra 1 , Iam j ttt ts ta|i 1 a 1 a1 t |a t
aa r |a t tsIa st tsIi m t tr Ia r ti tr 1 t|
r i tt| 1 t rtr Ia, r a m trt 1 t |i ttr ti as 1 t
106
t|ras m atrts, r a m trt 1 t tr Ii 1 a1 ts
Ii r ar ti tras, t|asi Ii tati tr 1 t| m a r i ti -
j i t, tIt., |a t st rtttj i |tr 1 t 1 i sIi r Ias
Ia tr Its, |as |i r tas 1 t Ia trta r t st 1 i ri -
]tr a r i Itrm tm tr It tr It1 as |as 1 i rtt-
ti tr ts |a t rt1 tar t| sa t|t a r|ar t,
si r t |a t | a|ra ttr as tr |as |a t |as
j trsj ttIi tas j a ts str tst tr |a m atr
j arIt 1 t |as ttasi tr ts attr Ia rtr a r
m t}tr Ia Ia rt j ara |a i r ttrsi tr -tsj tta -
|ati tr , j tr |t Iar It, m atr ta|tr
m as sa j trIi ti t a ttr si 1 trar, Irtr It a
tIras m tr ts aIratIi tas t a |as |a t t|
aa r Iam i tr It j rtsIt a r r i tt| 1 t aItr -
ti tr m as t|tta1 t tti It |a j rt|i Itra-
ti tr 1 t ttr sIra tti tr ts i |t]a|ts, j tr |t
|a t stri a m tr tr |a 1 i sIar ti a a Itr tr tr
ta tr Ia 1 ts1 t |a |i r ta |a t 1 i ti 1 t |a t|a-
si Ii tati tr 1 t sa t|t.
| tr tIra j arIt, |ts a sts a]rta r|ar ts
tr tsIas ttr as str m a |Ii j |ts. 1 ts1 t |a
ttr sIra tti tr 1 t a r a r att i r 1 a sIri a|
tr a r Itrrtr t 1 t | a|tr ti a, a a r t| a-
|tI, ttr ti sIas a| m ar, tr M a|a]a.
K t st t}trtt |a m i sm a j rtsi tr tr a r
m a r i ti j i t tr t| |a t t| t|a i j t 1 t
]t|i trr t |tta| sta ]tr trtst ttr |as
t|asi Ii tati tr 1 t sa t|t |a t tr tIrt tr
1 t r 1 t |t s rtsj t r sa| |ts att m tIar
j t|i Ii tas rtsIri tIi tas.
| tr a |Ii m t, r t ttr tsIt st j rtItr 1 t
| a|tr 1 tstri It |a tasa i sIi ta |a t j a t1 a
j rtstr Iarst, a r IatItr 1 tti si tt ts t|
r i tt| 1 t 1 tsarrt||t 1 t |a j t||ati tr sa
ttt|a ti tr tr |ts a |Ii m ts a1 ts.
a i tr m t}t r tt r t tt |t s j rt | |tm as
taIasIra|ts 1 t| sa t|t a r|ar t ts j rtti sam tr -
It t| arta 1 t a r|ar a 1 t |a rtsj ttIi ta | trtr -
ti a trri Itri a|, j tr |t Iar It r t |a t1 a |a ]ar
a 1 a 1 as 1 t |a t si tr a r a j ri m tra Iast r t st
ttr si 1 tra ti a||t |a t|a|trati tr 1 t j tr tr -
ti as ttr }a r Ias 1 t sa t|t ra sIi tt a r|ar t, st
ttr si 1 tra i m j rtsti r 1 i ||t ttr Ii r a ar ttr |a
tttr1 i r ati tr tti sItr It Itm tr Iar 1 t It1 t
Ii j t 1 t atIa ati tr ts |a t |a Iattrttta.
| t ata tr1 t ttr t| m t1 t|t ttj a tsIt t|
tam i r t m as |t]i tt stri a |a i 1 tr Ii Ii tati tr ,
st|rt tarIt]raIi a, 1 t |as ttr as \ !, 1 t
Itrm a j rtti a a| tsIa 1 i t 1 t m trta1 t ttm ar-
ta|, 1 t| Ia| m ar tra |a t st taj Ia rt a r r a m t-
rt sa Ii ti tr It 1 t m a tsIras-ItsIi ]ts 1 t |as m i s-
m as j ara ttm j rt|ar sa 1 t|i m i Iati tr |ts
ta|trts |a t st a|tar tar tr ta1 a a r a 1 t t||as.
| rtr It a| rtsIt 1 t sa t|t ra sIi tt, tr tsIas
ttr as st 1 i sj tr t 1 t a r m atr r i tt| 1 t i r Itr-
m ati tr , a r a m atr tar Ii 1 a1 1 t Irar satti t-
r ts rtti tr Its, a r m t}tr ]ra1 t 1 t aj rtti m a-
ti tr a |a rta|i 1 a1 i r m t|i |i ari a |tta| t|
j trttr Ia}t 1 t sa j trIi ti t, st|rt t| ItIa| 1 t|
m a r i ti j i t, r t sa j trara |ts 1 ts 1 i ]i Its.
| | ta|t r 1 t m trta1 t 1 t tsIt s Itrrtr t s
a | i ta1 t s tr |as tt r as \ ! stra sa j tri t r a|
1 t| rtsIt 1 t a st tt t|a si tam tr It a]rari t ,
1 t si m i |arts taratItri sIi tas. | t r |t Iar It ,
j ara tsIi m ar tst st | rtta|t r 1 t| i 1 t a a r
a st r t a]rari t k | k | asIara tt r i 1 tr Ii Ii -
tar|t tr |a rt|ati t r \ rt1 a ti r 1 t| ta|t r
1 t m trta1 t t| ta|t r ta|ta |a1 t 1 t| sa t|t 1 t
a st a]rari t , si ]a i tr 1 t t| j rt ttst tt j a ts-
It , t| 1 t |as tt r sIra tti t r ts tt i sItr Its si
|as | a | i trt .
V
M | | | k| 1
= V
| | |
k| k V
| . | 1 K
\
k| k = V
M | | | k| 1
- V
| | |
- V
| . | 1 K
t
107
Figura 3
Ejemplo de orlado de cascos urbanos con
distancias lineales de 500 metros
| t tsIa It rm a st j t 1 ra tsIi m ar t|
st | rtta|t r 1 t |as j artt|as |t ta|i ta1 as tr
|as tt r as \ ! 1 tsarrt ||ar a r j rt ttst
i 1 t r tt j ara asi ]r ar a r ta|t r taIasIra| a
It 1 as t||as.
| t r si 1 trar 1 t | a t t| tt m j t rIam i tr It
1 t |t s Itrrtr t s a | i ta1 t s tr |as tt r as \
! st aj rt t i m a m as a |a 1 i r am i ta a r| ar a
| a t a |a ra sIi ta st tsIi m a a1 tta a1 t tt t r-
1 i r ar tsIt s st | rtta|t rts 1 t| i 1 t a |a
k | k tt r |t s m t 1 a |t s | asi tt s 1 t rtj tr-
ta si t r tsIa| |tti 1 t s tr t| arta a r| ar a. | |
m t 1 t|t tsIa| |ttt j t |i ]t r t s 1 t ta|t ra-
ti t r Itr i tr 1 t tr tt r si 1 trati t r |as tarat-
Itri sIi tas j rt j i as 1 t ta1 a a r a 1 t tsas
tt r as |as j tta |i ari 1 a1 ts 1 t| m trta1 t ,
| a t st }a sIi Ii tarar tr |a tt rrtsj t r 1 i tr It
| V ra sIi tas, t | Itr i tr 1 t st a r ta|t rts 1 t
rtItrtr ti a | a t j trm i Iar |a ]tr tra|i tati t r
a| rtsIt 1 t j artt|as. | r i ti a|m tr It |t s
ta|t rts 1 t tsIt sa t|t 1 t| tri ar str i r Itri t -
rts a |t s rt]i sIra1 t s tr sa t|t a r| ar t ,
sa|tt | a t |a j t r tr ti a ti ]tr It Ia tst ar Ii -
]a a |a rta|i 1 a1 r t st tt rrtsj t r 1 a tt r
|a i r It rm ati t r rt]i sIra1 a tr t||a. | r 1 tIi -
r i Ii ta. t| ta|t r 1 t |a j artt|a tsIara tt r s-
Ii Ia i 1 t j t r sa ta|t r a]rari t , tsIi m a1 t 1 t
ata tr1 t tt r t| aj arIa1 t t . 1 t tsIt Itt It ,
t| ta|t r 1 t |a tt r sIra tti t r aj arIa1 t t . I
t| st | rtta|t r 1 tri ta1 t 1 t |as a|Itrr aIi -
tas a sa a st a]rari t | a t |t tt r Ii tra sa
a | i tati t r tsj ati a| 1 .
| t|t tr Itr 1 trst |a t tsIa j rtj a tsIa r t
IraIa 1 t j rt|tr ]ar |a j tr tr ti a a r|ar a a|
sa t|t ra sIi tt si r t tsIa||tttr a r a ]ra1 a a-
ti tr a1 m i r i sIraIi ta 1 t ta|trts taIasIra|ts,
|a t tr ta tr Irar sa ttrrtsj tr 1 tr ti a tr |ts
1 t| m trta1 t. ksi ]r ar 1 t a r m t1 a |t |asi tt
1 t rtj trta si tr tr It1 as a|a t||as artas ttt-
r tm i ta | tm t]tr tas |a t st ttr si 1 trtr st
j t1 ri a tsIa||tttr a r a rtItrtr ti a i r Itrm t1 i a
ttr |ts ta|trts a r|ar ts tm j |tar 1 t tttIi -
ti tr Its ttrrttItrts j tr ttr as t j ara}ts ra s-
Ii tts tr Ia r ti tr 1 t |ts rtsa |Ia1 ts t|Itr i -
1 ts 1 t| | M | j rtti t.
| a t|ttti t r 1 t t Iras a|Itrr aIi tas, aj t -
a1 as tr la aptitud para la produccin
tt r ||ttari a |a asi ]r ati t r 1 t ta|i 1 a1 ts Ii t-
Ii ti as, tr |a m at r j arIt 1 t |as t tasi t r ts,
j ara i r Itr Iar i r trtm tr Iar t| ta|t r, j trt .
tt m t st a| t r1 ari ar |t s tri a|ts | a t rt 1 t-
ar a |as ti a 1 a1 ts | a t Ii tr tr j rtti t s 1 t
st |arts!, tm j |tar 1 t tt tIi ti tr Its j rt t i -
m t s a , 1 , ! t 1 1 ! | a t Ii a| i |i 1 a1 Itr -
1 ri ar tt m t st tt t r1 i r ari a a r a j artt|a
1 t | a trIa 1 t rt]a1 i t |i m i Irt It tt r a r
tri a|, tr tt r a ! !. | ara st |a ti t r ar tsIt s
j rt | |tm as | a | a t rtta rri r a |a a|Itrr aIi ta
| a t t Irttt t| | | | 1 t |a m ar t 1 t| arIi ta -
|t I 1 . t 1 t| | | | . cualquier otro factor
relevante que reglamentariamente se deter-
mine . | s a r a rta|i 1 a1 | a t aa r | a t |as rts-
j ttIi tas t r1 tr ar tas m a r i ti j a|ts Irattr
a r a raa st | rt t| j aj t| | a t 1 t|i m i It |as
t|asts 1 t sa t|t , tsIa st rttt }a tr t| arIi -
ta |t I . 1 1 t |a | | | , |a st ti t1 a1 rtsj t r 1 t a
|a 1 i r am i ta 1 t| m trta1 t , tr |a | a t t| sa|It
1 t ta|t rts r t ts Iraa m aIi tt , ts j rt ]rtsi tt ,
asi | a | a t tr Itr 1 tr|t .
Ponencia de valores
| ts ttr Itr i 1 ts 1 t |as j tr tr ti as 1 t
ta|trts, rtsa |Ia1 t 1 t| Ira|a}t j rtti t, st
rttt]tr tr t| arIi ta |t 1 1 t |a | | | I! 1 t|
| | | . st]a r |ts tasts ttr Itrm t st tsIa-
| |ttta rt]|am tr Iari am tr It |t s tri Itri t s,
m t 1 a |t s 1 t ta|t rati t r , j |ar tam i tr It
a r|ar i sIi tt 1 tm as t|tm tr Its j rtti sts
j ara ||ttar a ta|t |a 1 tItrm i r ati tr 1 t|
ta|tr taIasIra|, st a}a sIara a |as 1 i rttIri tts
1 i tIa1 as j tr |a tttr1 i r ati tr 1 t ta|trts .
| tIi r i 1 ts |ts ttr Itr i 1 ts |a j tr tr ti a
Ii tr t |a t str a r 1 tta m tr It a1 m i r i sIraIi tt
1 t rtItrtr ti a, a]i |, Iati | 1 t t|a|trar, a Ii | j ara
t Iras aj |i tati t r ts, a1 m i r i sIraIi tam tr It
i m j tta||t, |a t r t t|sIata |i tt |a j a tsIa tr
m art| a 1 t| j rtttIt 1 t ta|trati tr taIasIra|
108
1 | r t| tast 1 t |a t |a j artt|a ra sIi ta Ia tst 1 t
]rar 1 ts 1 i m tr si tr ts st j a 1 i tst ttr si 1 trar sa i r t|a -
si tr tr 1 i sIi r Ias ttr as, st aj |i tari a t| j rttt1 i m i tr It
1 tstri It aItr 1 i tr 1 t a |a sa j trIi ti t i r t|a i 1 a tr ta1 a
a r a 1 t t||as.
ra sIi tt r ati tr a|. i r 1 t}ar 1 t Itr tr |a ri ]a -
rtsi 1 a1 |a t st tti ]t a ta a||a i tr atIa ati tr
a1 m i r i sIraIi ta | a |a t Itr tr j rtstr It |a
si Ia ati tr atIa a| 1 t |ts ta|trts ra sIi tts
asa m i r |a t r t stri a Iati |m tr It tr Itr 1 i ||t
ta|trar a r m a r i ti j i t r t asi ]r ar|t ta|trts
atIa a|i ta1 ts a tIrt |i m i IrtIt | asIa 1 tr Irt 1 t
a r a 1 tta1 a, ta ar 1 t st j a 1 i tra rta|i tar sa
ttrrtsj tr 1 i tr It | V. tri a r tttsari t arIi ta -
|ar m ttar i sm ts |a t Iattrtttar sa t|a|tra-
ti tr aj rt|ati tr , aa r ttr Iar 1 t ttr j tr-
str a| ttItrr t j ara |ts Ira|a}ts ra Ii r ari ts,
j trm ar tti tr 1 t tr m ar ts 1 t| |a | | | |ts
j rtj i am tr It 1 tti stri ts.
i r ItIi tam tr It, tr |ast a |a j rtj a tsIa
1 t| m t1 t|t ttj a tsIt tr tsIt arIi ta |t, stri a
1 tsta||t i r t|a i r tr a r a | V ttm arta| ra sIi -
ta |ts si ]a i tr Its t|tm tr Its.
| t|i m i Iati tr 1 t sa t|t ra sIi tt. j tr
ttt|a si tr 1 t| rtsIt, 1 t ata tr1 t ttr t|
| | | .
| 1 tr Ii Ii tati t r ]raIi ta 1 t |as tt r as \
! .
| a|ta |t aj rt|ati tr 1 t| !k| 1 t|
ta a1 rt 1 t tt tIi ti tr Its 1 t a}a sIt
| a a1 rt I .
| |ttti tr aj rt|ati tr 1 t |ts tttIi -
ti tr Its ttrrttItrts. | a, | m , | t | 1 .
K trm aIi ta 1 t ta|trati tr 1 t ttr s-
Ira tti tr ts tr sa t|t ra sIi tt rtItrtr -
ti a1 as a |a | V a r|ar a .
| t|i ]tr ts 1 t ta|trati tr tttIi ti tr -
Its ttrrttItrts 1 t| M | | .
Conclusiones
| t r t ti tr 1 t |a rta|i 1 a1 1 t |a ta|t ra-
ti t r taIasIra| ra sIi ta tr | sj a1 a, sa s aj |i -
tati t r ts sa i r ti 1 tr ti a Ii sta| i r m t1 i aIa,
st tt m j rtr 1 t t| tsIa trtt | a t |a | | | |t
tsIa 1 tsIi r ar 1 t , tsIa trtt | a t st | a It rIa-
|tti 1 t tt r |a tr Ira1 a tr ti ]t r 1 t |a | t 1 t|
| aIasIrt | r m t | i |i ari t |a aj rt | ati t r 1 t|
tt It | tIa r 1 i 1 t . | s r a tsIrt 1 tstt | a t
tsIt registro administrativo dependiente del
Ministerio de Economa y Hacienda en el
que se describen los bienes inmuebles rsti-
cos, urbanos y de caractersticas especiales
ta tr It, tr | rttt, tt r a r r a ttt m artt
r t rm aIi tt | a t rt]a |t tsIt tt m j |i ta1 t
asj ttIt .
109
Cuadro 12
Ejemplo de tabla de coeficientes de ajuste municipal incluidos en una PV, sobre el JAL
Cultivos
Tipos
1 2 3 4 5 6 7 8 9
AM 0,82 0,76 0,53 0,39 0,15
/
C 0,38 0,35 0,30 0,23 0,19 0,15 0,10
/
CR 0,76 0,74 0,62 0,48
/
O 2,59 2,32 2,20 2,18 1,87 1,52 1,22 1,15
/
VC 1,30
i j rttt1 t tsIa 1 i ti si tr t sa a]ra j ati tr tr
a r a a r i ta |a t tr ]|t|t |ts Itrrtr ts sa sttj Ii ||ts 1 t
| K k.
| ts1 t tsIas |i r tas st ttr si 1 tra |a t t|
j rtttst 1 t|tri a arIi ta |arst 1 t ata tr1 t ttr
|a si ]a i tr It stta tr ti a tj traIi ta.
!a sIi Ii tati tr 1 t |a r tttsi 1 a1 1 t rta|i -
tar a r tsIa 1 i t ]tr tra| 1 t j rtti ts 1 t|
m trta1 t i r m t|i |i ari t ra sIi tt.
| |a|trati tr 1 t| tsIa 1 i t m artt.
| rtj a tsIas 1 t m tIt1 t|t]i as 1 t ta|t-
rati tr taIasIra| ra sIi ta.
Va|trati tr taIasIra| 1 t |ts i r m a t||ts
ItsIi ]t ttm j rt|ati tr 1 t |ts rtsa |-
Ia1 ts.
| t1 atti tr aj rt|ati tr 1 t |a K trm a-
Ii ta ttr i ta 1 t Va|trati tr .
| |ttti t r 1 t |a rtItrtr ti a tr Irt t|
ta|tr taIasIra| ta|ta |a1 t t| 1 t m tr-
ta1 t.
| |a|trati tr 1 t a r tsIa 1 i t 1 t m trta-
1 t j ara ttr tttr |a rta|i 1 a1 |tta| t
ttm arta|.
| t1 atti tr 1 t a r a j tr tr ti a 1 t ta|trts
|tta| t ttm arta| , tttr1 i r a1 a 1 tr Irt
1 t| am |i It Itrri Itri a| ttrrtsj tr 1 i tr It.
r ati tr a|, j rtti r ti a|, ttm arta| |tta|.
ksi ]r ati tr a ta1 a i r m a t||t 1 t| ta|tr
taIasIra|, 1 t |a |ast i m j tr i ||t 1 t |a
|i |a i 1 a||t |a t |t ttrrtsj tr 1 a tr t|
t}trti ti t Iri |a Iari t rtsj ttIi tt.
K tIi Ii tati tr a| i r Itrtsa1 t.
| t s j ri m trt s aj arIa1 t s tt rrtsj t r 1 tr
a Ira| a}t s 1 t i r ttsIi ]ati t r i r m t | i |i ari a
a 1 tsarrt ||t s Ittr i tt s a1 m i r i sIraIi tt s
| a t strti rar j ara j t r tr |as | asts 1 t |t s
Ira| a}t s j t sItri t rts, 1 tsIi r a1 t s, tsIt s
a |Ii m t s, a |a asi ]r ati t r i r 1 i ti 1 a a| 1 t a r
ta|t r taIasIra| a It 1 t s ta1 a a r t 1 t |t s
| i tr ts. | ts1 t a r j a r It 1 t ti sIa tm i r tr It-
m tr It a1 m i r i sIraIi tt |a stta tr ti a tt j a ts-
Ia j t 1 ri a j rtstr Iar a|]a r t s j a r It s 1 t 1 i s-
ta si t r , j trt 1 ts1 t a r j a r It 1 t ti sIa
j ratIi tt ts j rt | a| |t | a t |as 1 tti si t r ts Iri -
| a Iari as r t st It m tr si r tt r t ttr tt | aa s-
Ii tam tr It |a rta|i 1 a1 1 t| m trta1 t i r m t | i -
|i ari t sa i r ti 1 tr ti a Ii sta| i r m t1 i aIa
k |tatar, I 1 1 1
t
.
| r rtsa m tr , ttr tsIa j rtj a tsIa, a }a i -
ti t 1 t sa s aa Itrts. st | a j rtstr Ia1 t a r a
m tIt1 t|t]i a a}a sIa1 a a |a |t]i s|ati tr ti ]tr -
It, 1 ar 1 tst ttr t||t ta m j |i m i tr It a |t j rt-
ttj Ia a1 t tr |a | t tr t| ttIt | tIa r 1 i 1 t
1 t | aIasIrt | r m t|i |i ari t, a r a m tIt1 t|t]i a
str ti ||a, tIi tat, Iati |m tr It atIa a|i ta||t, 1 t
aj |i tati tr aa Itm aIi ta, |a t ttm j arIt j rt-
ttsts ttr |a ti ]tr It |t |a t Iattrtttra sa
j a tsIa tr j ratIi ta ta t s rtsa |Ia1 t s
j t1 rar str tm j |ta1 ts j tr tIras a1 m i r i s-
Irati tr ts, j arIi ta |arts tm j rtsas, t| tt|a -
m tr 1 t i r Itrm ati tr taj Ia ra1 a, |a t r t st
tr ta tr Irar tr |as |asts 1 t 1 aIts taIasIra-
|ts, ts m a rt1 a ti 1 t, | tt| t |a t, rtj trta It
1 i rttIam tr It st|rt t| Ii tm j t 1 t t}tta ti tr
1 t| j rtttst ta|traIi tt tr t| ttsIt tttr t-
m i tt |a t ttr ||tta, tIrttt a| ttr Iri |a tr It
]arar Ii a ttr Ii ar ta tr t| j rtttst 1 t| ta|-
ta |t 1 t| ta|tr taIasIra| 1 t| |i tr i r m a t||t
1 t| |a t ts Ii Ia |ar, 1 t tsIa Itrm a st | att
j aItr It t| j ri r ti j i t 1 t t|a i 1 a1 Ii sta| |a t
1 t|t rt]i r It1 as |as atIa ati tr ts 1 t| M i r i s-
Itri t 1 t | ttr tm i a 1 ati tr 1 a, tIrttt |a I|t-
ti |i |i 1 a1 r tttsari a, si tm j rt ti ]i |a1 a j tr |a
| tr tr ti a 1 t Va|trts, j ara a1 tta ar t| ta|tr
taIasIra| a| ta|tr 1 t m trta1 t |a t stra sa
rtItrtr ti a |i m i It, 1 i sIra Ia 1 t |a st|trar i a
|a t 1 t|t Itr tr It1 a atIa ati tr 1 t |a k1 m i -
r i sIrati tr | tr tra| 1 t| | sIa1 t a| r t 1 tj tr -
1 tr 1 t tIras a1 m i r i sIrati tr ts, ttr st}tri as,
i r sIi Ia Its, tIt, st ata|ara ttr a r a si Ia ati tr
tr |a |a t |ts ta|trts 1 t m trta1 ts j rtstr Iar
rt|ati tr ts m a 1 i sj arts ttr |ts taIasIra|ts,
ts a r j rt ttst Iati |m tr It i r It rm aIi ta| |t
asa m i | |t Ittr i tam tr It j t r |t s si sItm as
1 t i r It rm ati t r ]tt ]raIi tt s tm j |ta1 t s
j t r |a | | | , |t | a t tt r ||tta a r a| t rrt 1 t
rtta rst s | a m ar t s m aItri a|ts, asi tt m t
|a t j Ii m i tati t r 1 t| Ii tm j t tm j |ta1 t ,
j trm i It a| | aIasIrt ttm j |tIar |as taratIt-
ri sIi tas 1 tstri j Ii tas 1 t |ts |i tr ts i r m a t-
||ts , 1 i sj tr tr 1 t a r i r ttr Iari t 1 tIa||a1 t
|a t j a t1 a Itr tr m a |Ii Ia 1 1 t aj |i tati tr ts
1 t i r 1 t|t Ii sta| t a1 m i r i sIraIi ta Ii r a|-
m tr It esIa tr |i r ta ttr |as tsIraIt]i as 1 t
ta|i 1 a1 i m j |ar Ia1 as tr |a | | | .
110
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111

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