{"id":12505,"date":"2024-04-16T10:00:00","date_gmt":"2024-04-16T15:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=12505"},"modified":"2025-02-17T00:33:50","modified_gmt":"2025-02-17T05:33:50","slug":"marco-teorico-legal-en-la-valuacion","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/legal-theoretical-framework-in-valuation-2\/","title":{"rendered":"Legal Theoretical Framework in Valuation \u2013 What is the legal theoretical framework in valuation?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12505\" class=\"elementor elementor-12505\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa302d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa302d5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-807ab14\" data-id=\"807ab14\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-027b66d\" data-id=\"027b66d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26cd942 elementor-widget elementor-widget-spacer\" data-id=\"26cd942\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bf2cdc elementor-widget elementor-widget-image\" data-id=\"7bf2cdc\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Marco-Teorico-Legal-en-la-Valuacion.png\" class=\"attachment-large size-large wp-image-12519\" alt=\"Theoretical-Legal-Framework-in-Valuation\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Marco-Teorico-Legal-en-la-Valuacion.png 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Marco-Teorico-Legal-en-la-Valuacion-300x225.png 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Marco-Teorico-Legal-en-la-Valuacion-16x12.png 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d3dac50\" data-id=\"d3dac50\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-199ea4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"199ea4a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d0b4cd\" data-id=\"5d0b4cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57d14c6 elementor-widget elementor-widget-spacer\" data-id=\"57d14c6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f8194e elementor-widget elementor-widget-table-of-contents\" data-id=\"9f8194e\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContent Structure\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__9f8194e\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca365ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca365ce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ae4190\" data-id=\"8ae4190\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9570337 elementor-widget elementor-widget-spacer\" data-id=\"9570337\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cc88d2 elementor-widget elementor-widget-heading\" data-id=\"3cc88d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do we mean by legal theoretical framework?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6c70ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6c70ff\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-789960a\" data-id=\"789960a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d642014 elementor-widget elementor-widget-text-editor\" data-id=\"d642014\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The term legal theoretical framework refers to the conceptual and normative structure that provides the legal foundation for a specific topic. This framework includes the theories, principles, laws, jurisprudence and other relevant regulations that inform and guide the analysis and understanding of a particular area of law. Essentially, it constitutes the set of legal and theoretical knowledge that supports and contextualizes the discussion and application of the law in a given field.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9ccf7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9ccf7e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac30551\" data-id=\"ac30551\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bf91d9 elementor-widget elementor-widget-spacer\" data-id=\"1bf91d9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b64701 elementor-widget elementor-widget-heading\" data-id=\"1b64701\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legal theoretical framework in valuation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-86035eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"86035eb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4b28b8\" data-id=\"a4b28b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6635b36 elementor-widget elementor-widget-text-editor\" data-id=\"6635b36\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The legal theoretical framework in valuation is a fundamental element in the process of determining the value of assets, properties or companies, <\/span><b>This framework establishes the legal and regulatory bases that govern the valuation process<\/b><span style=\"font-weight: 400;\">, ensuring that it is carried out in a fair, objective and transparent manner, in this sense, the theoretical legal framework covers a series of laws, regulations and professional standards that appraisers must take into account when carrying out a valuation, these regulations may vary depending on the country. or jurisdiction, but generally include accounting principles, internationally recognized valuation standards, as well as specific laws related to the type of asset or property to be valued.<\/span><\/p><p><span style=\"font-weight: 400;\">In addition, the legal framework in valuation also considers ethical and professional responsibility aspects, ensuring that appraisers act with integrity and in compliance with established regulations. Ultimately, a solid theoretical legal framework in valuation provides the necessary basis to guarantee the validity and reliability of the valuation results, which is crucial for both asset owners and users of financial information.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11d8ffe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11d8ffe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb7c1cd\" data-id=\"fb7c1cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ff8902 elementor-widget elementor-widget-spacer\" data-id=\"1ff8902\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0accd elementor-widget elementor-widget-heading\" data-id=\"6e0accd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Importance of a legal theoretical framework in valuation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-06cd6df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06cd6df\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9294b20\" data-id=\"9294b20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c7a050 elementor-widget elementor-widget-text-editor\" data-id=\"3c7a050\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A legal theoretical framework in valuation is of utmost importance for several reasons:<\/span><\/p><ul><li><b>Ensures compliance with the law:<\/b><span style=\"font-weight: 400;\"> It provides a set of rules and regulations that appraisers must follow to ensure that their work is in line with local and international laws and regulations. Depending on the purpose of the appraisal, there will be organizations that regulate valuation procedures, to mention some examples, there is the Institute of Administration and Appraisals of National Assets (INDAABIN), the Bank of Mexico, the National Banking and Securities Commission, the National Securities Commission. Insurance and Bonds, the Federal Mortgage Society, the National Credit Society, and the Ministry of Economy.\u00a0<\/span><\/li><li><b>Ensures consistency and objectivity:<\/b><span style=\"font-weight: 400;\"> By establishing clear standards and procedures, the legal framework in valuation helps ensure that valuation processes are consistent and objective, minimizing the risk of bias or subjective interpretations. A starting point to establish standards are INDAABIN&#039;s technical valuation methodologies.<\/span><\/li><li><b>Protects the parties involved:<\/b><span style=\"font-weight: 400;\"> By complying with a sound legal framework, parties involved in a transaction or valuation process are protected by reducing the risk of litigation and legal disputes related to asset valuation.<\/span><\/li><li><b>Promotes trust and transparency: <\/b><span style=\"font-weight: 400;\">A solid theoretical legal framework fosters the confidence of investors, asset owners and other interested parties by ensuring that the valuation process is transparent and supported by recognized regulations and standards, this point is of great relevance for operations carried out between related parties or also the well-known transfer pricing, since management by the transparent and neutral appraiser will guarantee that the two parties involved are satisfied and have a fair and real study.\u00a0<\/span><\/li><li><b>Facilitates comparability and knowledge transfer:<\/b><span style=\"font-weight: 400;\"> It is one of the objectives of the NIF, IFRS AND ASA, since by adopting a common legal framework, the comparison of valuations between different assets or companies is facilitated, as well as the transfer of knowledge and best practices between valuation professionals.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c7dd73 elementor-widget elementor-widget-spacer\" data-id=\"1c7dd73\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e9c384 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e9c384\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-923cd51\" data-id=\"923cd51\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-395d179 elementor-widget elementor-widget-heading\" data-id=\"395d179\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Relationship between the Official Journal of the Federation and an Appraiser\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6620d7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6620d7a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7528d2d\" data-id=\"7528d2d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b4d308 elementor-widget elementor-widget-text-editor\" data-id=\"2b4d308\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The Official Gazette of the Federation<\/span><a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5637308&amp;fecha=06\/12\/2021#gsc.tab=0\" target=\"_blank\" rel=\"noopener\"><b> (DOF) <\/b><\/a><span style=\"font-weight: 400;\">It is the official means of publication of laws, decrees, regulations, agreements, circulars and other general provisions issued by the powers of the Union in Mexico, it is a fundamental instrument for transparency and access to information in the country.<\/span><\/p><p><span style=\"font-weight: 400;\">In relation to appraiser experts, their work is related to the valuation of movable and immovable property, as well as the issuance of opinions on their condition, economic valuation or any other related technical aspect, the performance of appraiser experts may be required in various areas, such as judicial processes, commercial transactions, administrative procedures, among others.<\/span><\/p><p><span style=\"font-weight: 400;\">The relationship between the<strong><a href=\"https:\/\/www.dof.gob.mx\/#gsc.tab=0\" target=\"_blank\" rel=\"noopener\"> Official Journal of the Federation<\/a><\/strong> and appraisers may occur in the context of the publication of regulations, laws, rules or provisions that affect their professional practice, for example, changes in the regulations related to the valuation of real estate or in the requirements for the practice of the profession of appraiser may be published in the DOF. This is important so that appraisers are aware of regulatory updates that impact their professional work and can adjust their practice in accordance with the new legal requirements.<\/span><\/p><p><span style=\"font-weight: 400;\">In it, you can also find some conditions for the formats that can be used for some common goods in their use and demand, legal provisions that regulate the activity as well as conditions for the exercise that determines an assessment of an asset for the matter of movable and immovable property.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bfdbb07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfdbb07\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d37d218\" data-id=\"d37d218\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-95b12bb elementor-widget elementor-widget-spacer\" data-id=\"95b12bb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34a4e80 elementor-widget elementor-widget-heading\" data-id=\"34a4e80\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who are the authority figures for a valuation according to the DOF?&nbsp;<div>(Article Abstraction, Anepsa RCFF Team Art.3)<\/div><div> <\/div><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b0e2bba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b0e2bba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f40e5b\" data-id=\"3f40e5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df6fdc4 elementor-widget elementor-widget-text-editor\" data-id=\"df6fdc4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional with studies. (Professional license) Specialist.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expert (You need to register with some agency.) (Searched in the DOF)\u00a0<\/span><\/li><\/ol><p><b>Guys<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><a href=\"https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5653669&amp;fecha=31\/05\/2022#gsc.tab=0\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Experts <\/span><\/a><span style=\"font-weight: 400;\">Judicial.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Banking experts.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Mortgage company.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Prosecutor (RCFF Art. 3).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Treasury.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">INDAABIN<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7efe900 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7efe900\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d68946\" data-id=\"8d68946\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c643bbd elementor-widget elementor-widget-spacer\" data-id=\"c643bbd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd378a9 elementor-widget elementor-widget-heading\" data-id=\"dd378a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INDAABIN, regulator of appraisers for the valuation of public and federal assets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fabadd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fabadd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9395fd4\" data-id=\"9395fd4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0cddac7 elementor-widget elementor-widget-text-editor\" data-id=\"0cddac7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">INDAABIN is the Institute of Administration and Appraisals of National Assets, it is an institution of the Mexican government in charge of managing and valuing real estate property that is property of the Mexican State.<\/span><b> Among its functions are the valuation of real estate<\/b><span style=\"font-weight: 400;\">, <\/span><b>the administration of these assets, as well as the development and application of regulations related to the administration and valuation of real estate property owned by the federal government in Mexico<\/b><span style=\"font-weight: 400;\">In addition, INDAABIN also plays an important role in the regulation and supervision of valuation experts who work in the country.<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-166844b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"166844b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2fb1bd\" data-id=\"f2fb1bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43294dc elementor-widget elementor-widget-heading\" data-id=\"43294dc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Its institutional objectives are:\n<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d85edb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d85edb2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9310208\" data-id=\"9310208\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-054761b elementor-widget elementor-widget-text-editor\" data-id=\"054761b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Objective 1: <\/b><span style=\"font-weight: 400;\">Guarantee the legal security of federal and parastatal real estate.<\/span><\/p><p><b>Objective 2<\/b><span style=\"font-weight: 400;\">: Promote the efficient management and use of real estate assets.<\/span><\/p><p><b>Objective 3:<\/b><span style=\"font-weight: 400;\"> Update the regulatory framework that regulates real estate policy.<\/span><\/p><p><b>Objective 4:<\/b><span style=\"font-weight: 400;\"> Issue valuation evaluations in a timely and transparent manner.<\/span><\/p><p><b>Objective 5:<\/b><span style=\"font-weight: 400;\"> Strengthen institutional capacities in accordance with the principles of republican austerity.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ea6227 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ea6227\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-533bd69\" data-id=\"533bd69\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ffc5ba elementor-widget elementor-widget-spacer\" data-id=\"4ffc5ba\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e92cb67 elementor-widget elementor-widget-heading\" data-id=\"e92cb67\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What laws regulate appraisals of intangible assets in Mexico?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e76acaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e76acaa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7337519\" data-id=\"7337519\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-440ea71 elementor-widget elementor-widget-text-editor\" data-id=\"440ea71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Mexico, the appraisals of intangibles are regulated for their capitalization effect (accounting record) by the CFF and the LISR and in their methodology and conditions by the Financial Information Standard <a href=\"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-15-of-the-nif\/\"><b>(NIF) C-8 and for impairment analysis purposes by C-15<\/b><\/a><span style=\"font-weight: 400;\">, issued by the<\/span><a href=\"https:\/\/www.cinif.org.mx\/\" target=\"_blank\" rel=\"noopener\"><b> Mexican Council for Research and Development of Financial Reporting Standards (CINIF)<\/b><\/a><span style=\"font-weight: 400;\">This standard establishes the guidelines for the recognition and valuation of intangible assets in the financial statements, including the valuation methods to be followed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition, the <\/span><a href=\"https:\/\/www.gob.mx\/cnbv\" target=\"_blank\" rel=\"noopener\"><b>National Banking and Securities Commission (CNBV) <\/b><\/a><span style=\"font-weight: 400;\">and the <\/span><a href=\"https:\/\/imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><b>Mexican Institute of Public Accountants (IMCP)<\/b><\/a><span style=\"font-weight: 400;\"> They issue additional guidelines and recommendations for the valuation of intangibles in the financial and accounting fields.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is important to note that intangible asset appraisals can cover a wide range of assets, such as trademarks, patents, copyrights, software, among others, so the regulation may vary depending on the type of intangible being valued and the specific context of the situation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5b2ddf elementor-widget elementor-widget-spacer\" data-id=\"f5b2ddf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b073190 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b073190\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16cbbda\" data-id=\"16cbbda\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ba2661 elementor-widget elementor-widget-heading\" data-id=\"4ba2661\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Parameters to consider for a legal theoretical framework in valuation\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d19fb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d19fb7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fd126f\" data-id=\"3fd126f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9328822 elementor-widget elementor-widget-text-editor\" data-id=\"9328822\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A manual that details the parameters for a legal theoretical framework in valuation could include the following aspects:<\/span><\/p><ul><li aria-level=\"1\"><b>Relevant rules and regulations: <\/b>Identify and describe the relevant laws, regulations and professional standards governing valuation in the specific jurisdiction. This may include laws related to accounting, taxes, intellectual property, financial markets, and industry-specific regulations.<\/li><li aria-level=\"1\"><b>International Accounting Principles: <\/b>Highlight recognized international accounting principles, such as International Financial Reporting Standards <a style=\"font-size: 16px; background-color: #ffffff;\" href=\"https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/cr\/Documents\/audit\/documentos\/niif-2019\/NIIF-2019-Completas.pdf\" target=\"_blank\" rel=\"noopener\"><b>(IFRS),<\/b><\/a><span style=\"font-weight: 400;\"> that establish the bases for the presentation of financial statements and can influence the valuation process.<\/span><\/li><li aria-level=\"1\"><b>Recognized valuation standards: <\/b>Examine internationally recognized valuation standards, such as <a style=\"font-size: 16px; background-color: #ffffff;\" href=\"https:\/\/grupotecnocr.com\/wp-content\/uploads\/2020\/12\/IVS-2020-en-espan%CC%83ol-UPAV.pdf\" target=\"_blank\" rel=\"noopener\"><b>International Valuation Code<\/b><\/a><span style=\"font-weight: 400;\"> (IVS) or <\/span><a style=\"font-size: 16px; background-color: #ffffff;\" href=\"https:\/\/www.gob.mx\/sct\/prensa\/asa-es-acreditado-como-entidad-de-certificacion-y-evaluacion-del-sistema-nacional-de-competencias-de-la-red-de-conocer-351440?idiom=es\" target=\"_blank\" rel=\"noopener\"><b>Guidelines from the American Association of Evaluators<\/b><\/a><span style=\"font-weight: 400;\"> (ASA), which provide guidelines and best practices for asset valuation.<\/span><\/li><li aria-level=\"1\"><b>Specific legal aspects by type of asset: <\/b>Detail the specific legal aspects that can affect the valuation of different types of assets, such as real estate, companies, intangible assets or financial assets.<\/li><li aria-level=\"1\"><b>Ethics and professional responsibility: <\/b>Address the ethical principles and professional responsibilities that appraisers must follow, including impartiality, confidentiality, professional competence, and full disclosure of conflicts of interest.<\/li><li aria-level=\"1\"><b>Disclosure and documentation requirements: <\/b>Establish the disclosure and documentation requirements necessary to support the valuation process, including documentation of the assumptions, methodologies and data used in calculating the value.<\/li><li aria-level=\"1\"><b>Compliance and audit procedures: <\/b>Describe the compliance and audit procedures that can be applied to verify compliance with the legal theoretical framework in the valuation and ensure the quality and integrity of the valuation results at the legal, fiscal or internal corporate level.<\/li><li aria-level=\"1\"><b>Legislative updates and changes: <\/b>Highlight the importance of staying abreast of legislative and regulatory changes that may affect the valuation process, and provide guidelines for adapting and complying with these new regulations.<\/li><\/ul><p><span style=\"font-weight: 400;\">By providing detailed guidance on these parameters, a legal theoretical framework in valuation manual can help valuation professionals conduct sound, transparent and legally compliant valuations, as well as protect the interests of the parties involved in the process.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60e02cc elementor-widget elementor-widget-spacer\" data-id=\"60e02cc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7383f1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7383f1d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b210e5e\" data-id=\"b210e5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37be1b1 elementor-widget elementor-widget-heading\" data-id=\"37be1b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How can I ensure that the appraisal they give me will work for me?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb1ba7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb1ba7c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a812161\" data-id=\"a812161\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ed14e7 elementor-widget elementor-widget-text-editor\" data-id=\"8ed14e7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">It is very important to be clear from the beginning about the purpose of the appraisal in order to inform the professional in charge what parameters and information you want to include, that the person who carries it out is an expert on the subject, that is, a professional in valuation that is certified and with a certificate issued by the SEP, this as a first step.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">It is also necessary that the structure of the appraisal in question complies with the guidelines of the entity that requests it, that is, when the purpose is <\/span><span style=\"font-weight: 400;\">fiscal, as in the case of a sale, we must resort to what the <\/span><a href=\"https:\/\/www.sat.gob.mx\/cs\/Satellite?blobcol=urldata&amp;blobkey=id&amp;blobtable=MungoBlobs&amp;blobwhere=1461172521948&amp;ssbinary=true#:~:text=Art%C3%ADculo%203.,y%20Aval%C3%BAos%20de%20Bienes%20Nacionales.\" target=\"_blank\" rel=\"noopener\"><b>Art. Article 3 of the Tax Code Regulations<\/b><\/a><span style=\"font-weight: 400;\">If it is for the purpose of acquiring insurance, it is necessary to adhere to the Insurance and Bond Law and in various cases, being a prosecutor, it is correct to adhere to what the State treasury dictates.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Therefore, you should always go to agents specialized in the subject who guarantee quality, honesty, confidentiality and, above all, proven experience.\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4866854 elementor-widget elementor-widget-spacer\" data-id=\"4866854\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93a287b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93a287b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d038212\" data-id=\"d038212\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c0c8a2 elementor-widget elementor-widget-heading\" data-id=\"7c0c8a2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/blog\/\">If you are looking for more information about it, check out our BLOG\n<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a70baca elementor-widget elementor-widget-spacer\" data-id=\"a70baca\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27f910c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27f910c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-643c19e\" data-id=\"643c19e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45f9e01 elementor-widget elementor-widget-heading\" data-id=\"45f9e01\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Links that may interest you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1479e5bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1479e5bb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5a4d1df0\" data-id=\"5a4d1df0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b093d0e elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"4b093d0e\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/what-type-of-assets-can-be-valued\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/09\/que-tipo-de-bienes-se-pueden-valuar.jpg\" title=\"\" alt=\"image of a company\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/what-type-of-assets-can-be-valued\/\">What type of assets can be valued?<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4e541186\" data-id=\"4e541186\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10f15270 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"10f15270\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/intellectual-property-valuation\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Valuacion-de-la-propiedad-intelectual.jpg\" title=\"\" alt=\"representative image of industrial property\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/intellectual-property-valuation\/\">Intellectual property valuation<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5e5cc276\" data-id=\"5e5cc276\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50189107 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"50189107\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal-deduction-of-improvements\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Avaluo-fiscal-deduccion-de-mejoras-2.jpg\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal-deduction-of-improvements\/\">Tax Appraisal | Improvement Deduction<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The legal theoretical framework in valuation is essential to adhere to established standards and parameters and protect interested parties. Know how it&#039;s done.<\/p>","protected":false},"author":1,"featured_media":12519,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=12505"}],"version-history":[{"count":50,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12505\/revisions"}],"predecessor-version":[{"id":13927,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12505\/revisions\/13927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/12519"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=12505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=12505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=12505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}