Análise do IPTU verde dos imóveis de Salvador como variável influenciadora no preço de venda

Abstract

Over the last few years, property valuation has evolved as a science, establishing more rigid parameters and defining the behavior of important variables for this science. In 2015 the Decree 25,899, the “IPTU Verde”, was implemented in Salvador, which seeks to encourage enterprises to become increasingly sustainable, offering a reduction in the IPTU for projects that reach the established parameters. This work aims to evaluate the influence of the variable IPTU Verde on the definition of the sale value of residential properties in the city of Salvador, based on the analysis of the linear regression model. Data from 2418 buildings were analyzed in the city of Salvador, of which 751 (31%) were included in the Green IPTU. In order to reach the research objective, the following activities were carried out: (1) Bibliographic review; (2) Data search; (3) Analysis of documents; (4) Data processing; (5) Analysis of results; (6) Final considerations. The result of the research presented a negative linear regression value, and it can be said that the sale value of the properties of the city of Salvador are not influenced by the adoption of the Green IPTU.