Valuation of real property and some types of interest related there for certain financial purposes

Tasaciones ECO

Tasaciones Inmobiliarias ECO

Ministerial Order ECO/805/2003, dated 27 March, and its subsequent amendments, shall apply provided that the appraisal value is used for any of the following purposes:.

1.Mortgage credits or loans that take or will take part of the hedging portfolio of mortgage-backed securities issued by entities, developers and builders referred to in article 2 of Royal Decree 685/1982, dated 17 March, which develops certain aspects of Act 2/1981, dated 25 March, on the Regulation of the Mortgage Market.

2.Determination of fair value for the purposes stated in paragraph 4 of norm 2 on measurement and recognition, part 2 of the Accounting Plan for insurers and reinsurers, approved by Royal Decree 1317/2008, dated 24 July, and determination of the valuation of assets for the purposes stated in article 68 of Act 20/2015, dated 14 July, on the regulation, supervision and solvency of insurers and reinsurers.

3.Determination of the net assets of real estate collective investment institutions regulated under Royal Decree 1309/2005, dated 4 November, which incorporates the Regulation of Act 35/2003, dated 4 November, on Collective Investment Institutions.

4.Determination of the real estate assets of pension funds regulated under Royal Decree 304/2004, dated 20 December, which approves the regulation of pension plans and funds.

Bank of Spain

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