Municipalities could benefit from the increment tax. But it is important to have the right studied decision to which parts of the land that could be exploited. Then the necessary well deigned infrastructure could be implemented. The outcome is a rise in the prices of near lands which might be invested by the owners or the private sector. Then new rent rates will appear and prices will go up if some parts are to be sold. The indirect benefit will be in the side of the municipality. This the use of the Land Value Added which in turn can be used to reduce debts of the municipality.