The Plant of Values is very important for the cities in the collection of taxes, planning and the urban development. This works have been elaborated with the use of the Classic Model of Regression. However, The space effect is very common in the real estate data, the evaluations carried through for this methodology are tendentious, inefficient or inconsistent. In this direction, the Spatial Inference can serve of great aid.. To validate this estimated, a study of case for a base was elaborated given space, with 147 situated apartments in the Zone North of the city of Recife, in Pernambuco, Brazil.