Experience the pinnacle of coastal luxury with this exclusive beachfront penthouse, perfectly situated on one of Marbella’s finest beaches. Designed to maximize its prime location, this exceptional residence is flooded with natural light throughout the day and offers breathtaking, panoramic views of the Mediterranean. Imagine waking up to the gentle sound of the waves and spending your evenings relaxing on the expansive, glass-enclosed covered terrace—a versatile space thoughtfully designed for year-round enjoyment, no matter the season. With direct access to the scenic coastal path, this property seamlessly blends natural beauty with an upscale, effortless lifestyle.
Inside, the penthouse showcases meticulous craftsmanship and high-end finishes, including elegant marble flooring, double-glazed windows, and integrated hot and cold air conditioning for ultimate comfort. The spacious layout features three bright bedrooms with built-in wardrobes and two sleek, modern bathrooms. Culinary enthusiasts will appreciate the fully equipped, premium kitchen that blends style with functionality. Situated within a secure, gated complex, residents enjoy peace of mind courtesy of an alarm system, electric shutters, an intercom, and manicured communal areas that include lush landscaped gardens and a pristine swimming pool.
Beyond its private sanctuary, this property offers unmatched convenience, located just moments away from top-tier schools, supermarkets, hospitals, and essential amenities. Because beachfront properties of this caliber are increasingly rare on the coast, this penthouse represents a truly unique investment opportunity. Whether you are looking for a prestigious permanent residence or a sophisticated holiday retreat, this home delivers the ultimate Marbella living experience.
**In compliance with the information obligations established by Law 10/2025 of 28 December on customer service and transparency, as well as the applicable sector-specific regulations currently in force, it is hereby stated that the indicated sale price does not include the expenses and taxes inherent to the acquisition of the property, which shall be borne by the purchasing party and are detailed below:**
# TAXES PAYABLE ON RESIDENTIAL PROPERTIES
## First transfer (new build properties)
### Value Added Tax (VAT)
**10% (General Rate):** Applicable to the vast majority of newly built residential properties, including up to a maximum of two parking spaces and any annexes transferred together with the property within the same building.
**4% (Reduced Rate):** Applicable exclusively to Officially Protected Housing (VPO – *Viviendas de Protección Oficial*) under a special regime or publicly promoted housing programmes.
### Stamp Duty / Tax on Documented Legal Acts (IAJD)
**1.4% (General Rate):** This is the standard rate applicable to public deeds of sale and purchase of newly built properties subject to VAT.
**0.1% (Super-reduced Rate):** Special tax benefit applicable when the newly built property is intended to be the purchaser’s first habitual residence.
The current applicable rates, including the latest tax updates introduced by the Generalitat Valenciana, are detailed at:
## Second transfer (resales / second-hand properties)
### Property Transfer Tax (ITP – *Impuesto sobre Transmisiones Patrimoniales*)
The applicable tax rate in the Autonomous Community of Valencia shall be **9%** (generally), without prejudice to reduced rates of **8%, 6%, 4% or 3%** that may apply depending on the purchaser’s personal circumstances or the characteristics of the property.
The tax is assessed on the **Cadastral Reference Value (Valor de Referencia del Catastro)** or the sale price, whichever is higher.
For comprehensive information regarding the operation, tax rates and tax benefits applicable to ITP in the Valencian Community, please consult the official website of the Valencian Tax Agency at:
https://atv.gva.es/es/itpajd
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# TAXES PAYABLE ON COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES
## First transfer (new build) of commercial premises, industrial units or offices
When the seller is the developer, builder or a business entity carrying out the first transfer, the transaction is subject to:
* **VAT at 21%** (If the purchaser is a business/professional entity entitled to VAT deduction, the VAT paid may be recovered.)
* **Stamp Duty / Tax on Documented Legal Acts (AJD) at 1.4%**
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## Second transfer of used commercial premises, industrial units or offices
When the transaction is not subject to VAT, the purchase is subject to:
### Property Transfer Tax (ITP)
* **9%** on the taxable base up to **€1,000,000** * **11%** on the amount exceeding **€1,000,000**
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## Second transfer between businesses with waiver of VAT exemption
This remains one of the most common transactions involving industrial units, office buildings and commercial premises acquired as investments.
Where the waiver of VAT exemption applies, the transaction is subject to:
* **VAT at 21%** * **Stamp Duty / AJD at 1.4%**
If the purchaser is a business entity entitled to VAT deduction, the VAT paid may be recovered.
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# COMMON EXPENSES APPLICABLE TO RESALES, NEW BUILD RESIDENTIAL SALES AND SALES OF COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES
### • Notary Fees
Notarial fees shall be calculated in accordance with the official tariff regulated in Annex I of Royal Decree 1426/1989 of 17 November, approving the Notarial Fee Schedule.
### • Land Registry Fees
Registration of the property transfer at the Land Registry shall be invoiced according to the official tariff established in Annex I of Royal Decree 1427/1989 of 17 November.
### • Administrative Management Fees (Gestoría)
Fees for administrative processing, tax settlement and registration at the Land Registry amount to approximately **€423.50 (VAT included).**
### • Estate Agency Fees
Included in the advertised sale price (PVP) and paid by the seller.
### • Buyer’s Estate Agency Fees
Please be advised that, in certain cases, professional fees may be payable by the purchaser where they have contracted property acquisition services (**PSI – Personal Shopper Inmobiliario**).
**These fees are not linked to the purchase price of the property and are not included in it.**
Property Features
ReferenceTPG1218
Type of OperationFor sale
Type of propertyPenthouse
Zone / CityPlaya Bajadilla-Puertos / Marbella
Net Internal Area230 m2
Built Surface180 m2
ConditionGood condition
Bedrooms3
Bathrooms2
Year built2002
Floor5
Terrace Size50 m2
ViewsSea views
RegimeLibre
Balcony
Air Cond. Central
Terrace
Elevator
Wardrobes
Storage Room
Attic
Furniture
Heating
Community Pool
Light
Water
Laundry
Parking Included
Safe
Tv
Gazebo
Bright
Clear Views
View To Sea
Hospitals
Coastal Area
Shopping Centers
Supermarkets
Energy Efficiency Rating
Pending
Energy Consumption kWh/m2 Year
Consumer Kg CO2/m2 Year
Situation
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