| Summary: | Since the 1990’s, intangible assets such as patents have taken on importance in organizations and, as a result, several stakeholders are increasingly concerned about protecting, valuating, commercializing and negotiating technologies developed by patenting processes. This study aims to establish Minimum Qualitative Variables (MQVs) to support the valuation of patents by technology-based firms. The method to determine the MQVs was qualitative and based on a correlation matrix between MQVs identified in the literature and those suggested by experts. The results indicate that identifying such variables, especially the legal kind, is crucial to the valuation process because they suggest the possibility of producing and commercializing the technology in a given geographical context.
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