New Build Beachfront Apartments and Penthouses for Sale in Macenas, Almería
Modern Coastal Living in a Gated Resort by the Mediterranean Discover an exclusive new residential development in Macenas, Almería, designed to offer a unique Mediterranean lifestyle. This modern gated complex features 125 homes with 1, 2 and 3 bedrooms, including spectacular penthouses, spacious ground-floor apartments with private gardens, and optional private pools. Each property boasts large terraces with panoramic sea views, perfect for enjoying the coastal climate all year round. A garage space and storage room are included with every home.
Premium Design and Sustainable Construction The architecture blends contemporary elegance with a Mediterranean style, fully integrated into the stunning natural surroundings of Macenas. Built using sustainable materials and native landscaping, the resort promotes responsible living in harmony with the environment. Homes come with fully fitted kitchens including top-brand appliances, ducted air conditioning, and reinforced security entrance doors.
Exceptional Communal Areas and On-Site Amenities The complex offers an array of high-end amenities that elevate your everyday living experience. Residents enjoy access to: An outdoor infinity pool Indoor heated pool Chill-out terrace and solarium with sea views Social club with restaurant and lounge area Wellness center and beauty facilities Retail outlets and a fully equipped sports center
Everything is designed to promote a relaxed and healthy lifestyle, whether you’re looking for a permanent residence, a holiday retreat or an investment in one of Almería’s most privileged beachfront locations.
First-Line Beachfront Location in Macenas Located on the seafront and just steps from the beach, this development enjoys a privileged setting near the protected natural area of Cabo de Gata. The area offers a unique mix of unspoiled landscapes, Mediterranean beaches and a growing range of upscale services. It also includes a future 18-hole golf course integrated with native vegetation and ecological solutions.
Key Points of Interest Nearby Playa de Macenas – 200 m Mojácar Pueblo – 6 km Marina de la Torre Golf – 9 km Parque Natural de Cabo de Gata – 30 km Almería city – 88 km Almería Airport – 77 km
Your Mediterranean Escape Awaits Don’t miss this opportunity to own a stylish, sustainable home by the sea in one of Almería’s most exclusive developments. Contact us today for more details or to schedule a viewing of this unique resort in Macenas.
**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
ReferenceSP0775
Type of OperationFor sale
Type of propertyGround floor apartment
Zone / CityMacenas / Mojacar
Net Internal Area65 m2
Built Surface112 m2
ConditionNew Build
Bedrooms2
Bathrooms2
Year built2025
Number of parking spaces1
Levels1
Total Plot Size21 m2
Terrace Size30 m2
ViewsSea views
Distance to the sea200 Metres
RegimeLibre
Air Cond. Central
Terrace
Elevator
Wardrobes
Storage Room
Armored Door
Community Pool
Parking Included
Garden
Clear Views
View To Sea
Green Area
Urbanizacion
Hospitals
Golf
Coastal Area
Fenced
Shopping Centers
Schools
Supermarkets
Energy Efficiency Rating
Energy Consumption kWh/m2 Year
Consumer Kg CO2/m2 Year
Situation
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