||Buildings valuation of artistic and historic heritage presents a great number of difficulties due to the peculiarity inherent to the artistic and aesthetic considerations implied. Numerous qualitative and quantitative variables are handled when calcutating values outside the residential buildings market, in a market where transactions are scarce and sporadic and in wich the Spanish Laws concerning National Heritage are involved. This article introduces the use of an analogical method for the valuation of singular buildings, in those cases in wich such market exists. This methodology allows comparing the characteristics of a singular building to those of sample buildings, characteristics such as position, localisation, accesibility, demand, surface, construction type, year of construction, rarity, functionality, social impact, landscape, integration to the landscape, historical events...etc. The method consists on applying the factorial analysis to the initial information by means of the principal components’ technique to be able to systhetise this information to the maximum. The regression of these components, wich are lineal combinations of the initial variables, is then used for estimating the possible market value of the building.