(also known in Spanish as plusvaía, and mais-valia in Portuguese) is the practice of converting 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 or other public land or property, this type of LVCis known as socially produced value. When applying the concept of social function of property [AR], such LVCbecomes 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.