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  • Plusvalía
  • A Spanish-language term (mais-valia in Portuguese) is the appreciation in value or capital gain from a change in the zoning or use, sale or development of land or property. When this added value derives from municipal land or property, this type of plusvalía is known as socially produced value. When applying the concept of social function of property, such plusvalía becomes value that should redound to the benefit of the community or municipality, with the function of distributing its benefits to needy citizens, or other public purposes.

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