luxury properties with terrace for sale Parcent, Spain

Elements EcoResidences is born in Llíber, in the heart of the Vall de Pop, as a place where nature and architecture merge to create a unique lifestyle. Here, surrounded by vineyards, mountains, and charming villages, lies a development that reinterprets Mediterranean tradition with contemporary, sustainable design, offering each resident the opportunity to live in harmony with the landscape. The infrastructure has been designed from the ground up, using the most advanced and responsible techniques to create an environment meticulously crafted down to the last detail. Moreover, the development encourages shared experiences: a social club with a restaurant, spa, and gym; community gardens; sports facilities; and green spaces that strengthen the connection with both nature and the community. A place where life is savoured slowly, with the tranquillity and authenticity of the Northern Costa Blanca. Within this context, the Airen Collection emerges — villas designed to harmonise with the surroundings and offer homes with soul. The Airen B model is the perfect choice for those who wish to separate living and relaxation spaces. The ground floor features a spacious living-dining area with an open-plan kitchen that extends seamlessly onto the terrace and private pool. The upper floor is a private retreat: three bedrooms with private terraces framing views of the valley and the Sierra del Castell d’Aixa. The master suite, complete with en-suite bathroom and walk-in wardrobe, becomes a space to begin and end the day in tranquillity. All of this is complemented by features that ensure comfort and sustainability: aerothermal heating, underfloor heating, photovoltaic panels, home automation, and an electric car charger. Airen B is more than a villa — it is an invitation to discover a new way of living, in harmony with nature, design, and oneself. **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.Further information:https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-inmobiliarias/compro-vivienda-tengo-que-pagar-itp.html 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:https://hisenda.gva.es/es/web/tributos/beneficis-fiscals-2026--- 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--- TAXES PAYABLE ON COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES First transfer (new build) of commercial premises, industrial units or officesWhen 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%**--- Second transfer of used commercial premises, industrial units or officesWhen 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**--- Second transfer between businesses with waiver of VAT exemptionThis 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.--- COMMON EXPENSES APPLICABLE TO RESALES, NEW BUILD RESIDENTIAL SALES AND SALES OF COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES • Notary FeesNotarial 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 FeesRegistration 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 FeesIncluded in the advertised sale price (PVP) and paid by the seller. • Buyer’s Estate Agency FeesPlease 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.**

Discover Elements EcoResidences in Llíber, at the very heart of the Vall de Pop - a development that transcends architecture to offer a lifestyle in complete harmony with nature. Set amidst rolling mountains, lush vineyards, and villages steeped in tradition, this exclusive residential enclave reimagines Mediterranean living with a modern, sustainable approach, seamlessly blending with the breathtaking landscape. From its very foundations, the infrastructure has been designed using innovative and efficient techniques, aimed at creating a responsible and enduring environment. At Elements, every corner is crafted to enhance well-being and foster a sense of community: a social club with a restaurant, spa, and gym; community gardens that connect residents with the earth; outdoor sports facilities; and green spaces that invite you to enjoy fresh air and tranquillity. Within this setting, the Airen Collection emerges — the first phase of the project, featuring villas that perfectly blend authenticity, warmth, and modernity. The Airen A model is designed for those seeking ultimate comfort in everyday living. The main floor brings together all the essentials: a spacious living-dining area opening onto the terrace and pool, an open-plan designer kitchen, and a master bedroom with an en-suite bathroom. Upstairs, two additional bedrooms feature private terraces framing stunning valley views, ideal for family or guests. Outside, the experience is completed with a private pool, terraced gardens, and sun-soaked terraces that seamlessly integrate the home into the Mediterranean landscape. All of this is complemented by features that ensure both comfort and sustainability: aerothermal heating, underfloor heating, photovoltaic panels, a ventilation system with heat recovery, home automation, and an electric car charger. Airen A is more than a house — it is a home where every day is lived in harmony with nature, in an environment that invites you to savour the authentic. **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.Further information:https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-inmobiliarias/compro-vivienda-tengo-que-pagar-itp.html 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:https://hisenda.gva.es/es/web/tributos/beneficis-fiscals-2026--- 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--- TAXES PAYABLE ON COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES First transfer (new build) of commercial premises, industrial units or officesWhen 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%**--- Second transfer of used commercial premises, industrial units or officesWhen 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**--- Second transfer between businesses with waiver of VAT exemptionThis 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.--- COMMON EXPENSES APPLICABLE TO RESALES, NEW BUILD RESIDENTIAL SALES AND SALES OF COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES • Notary FeesNotarial 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 FeesRegistration 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 FeesIncluded in the advertised sale price (PVP) and paid by the seller. • Buyer’s Estate Agency FeesPlease 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.**

Elements EcoResidences is born in Llíber, in the heart of the Vall de Pop, as a place where nature and architecture merge to create a unique lifestyle. Here, surrounded by vineyards, mountains, and charming villages, lies a development that reinterprets Mediterranean tradition with contemporary, sustainable design, offering each resident the opportunity to live in harmony with the landscape. The infrastructure has been designed from the ground up, using the most advanced and responsible techniques to create an environment meticulously crafted down to the last detail. Moreover, the development encourages shared experiences: a social club with a restaurant, spa, and gym; community gardens; sports facilities; and green spaces that strengthen the connection with both nature and the community. A place where life is savoured slowly, with the tranquillity and authenticity of the Northern Costa Blanca. Within this context, the Airen Collection emerges — villas designed to harmonise with the surroundings and offer homes with soul. The Airen B model is the perfect choice for those who wish to separate living and relaxation spaces. The ground floor features a spacious living-dining area with an open-plan kitchen that extends seamlessly onto the terrace and private pool. The upper floor is a private retreat: three bedrooms with private terraces framing views of the valley and the Sierra del Castell d’Aixa. The master suite, complete with en-suite bathroom and walk-in wardrobe, becomes a space to begin and end the day in tranquillity. All of this is complemented by features that ensure comfort and sustainability: aerothermal heating, underfloor heating, photovoltaic panels, home automation, and an electric car charger. Airen B is more than a villa — it is an invitation to discover a new way of living, in harmony with nature, design, and oneself. **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.Further information:https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-inmobiliarias/compro-vivienda-tengo-que-pagar-itp.html 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:https://hisenda.gva.es/es/web/tributos/beneficis-fiscals-2026--- 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--- TAXES PAYABLE ON COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES First transfer (new build) of commercial premises, industrial units or officesWhen 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%**--- Second transfer of used commercial premises, industrial units or officesWhen 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**--- Second transfer between businesses with waiver of VAT exemptionThis 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.--- COMMON EXPENSES APPLICABLE TO RESALES, NEW BUILD RESIDENTIAL SALES AND SALES OF COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES • Notary FeesNotarial 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 FeesRegistration 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 FeesIncluded in the advertised sale price (PVP) and paid by the seller. • Buyer’s Estate Agency FeesPlease 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.**

Situated in Alicante, Llíber, these homes offer an unparalleled natural setting reflected in their respectful architecture. Every detail, from the façade colours to the integration of native vegetation and the open design inviting the outdoors in, has been thoughtfully crafted to enhance the beauty of the surrounding landscape. The properties stand out for their sustainable approach, incorporating a bioclimatic design that minimises energy consumption and maximises efficiency. Equipped with green roofs, photovoltaic panels, and charging points for electric vehicles, these homes also feature xeriscaping, rainwater collection systems, and aerothermal systems for heating and hot water, making them unique examples of residential innovation. Each home boasts 3 bedrooms on the upper floor, while the ground floor houses the kitchen and living-dining room, which extend to captivating outdoor spaces. The Mediterranean climate is fully embraced, providing a porch with an external dining area, a spacious terrace, swimming pool, and gardens embracing the residence with native nature all year round. With prices ranging, these modern residences, varying between 453 m2, offer not only comfort and efficiency but also a lifestyle in harmony with their surroundings in the charming town of Llíber.

Discover Elements EcoResidences in Llíber, at the very heart of the Vall de Pop - a development that transcends architecture to offer a lifestyle in complete harmony with nature. Set amidst rolling mountains, lush vineyards, and villages steeped in tradition, this exclusive residential enclave reimagines Mediterranean living with a modern, sustainable approach, seamlessly blending with the breathtaking landscape. From its very foundations, the infrastructure has been designed using innovative and efficient techniques, aimed at creating a responsible and enduring environment. At Elements, every corner is crafted to enhance well-being and foster a sense of community: a social club with a restaurant, spa, and gym; community gardens that connect residents with the earth; outdoor sports facilities; and green spaces that invite you to enjoy fresh air and tranquillity. Within this setting, the Airen Collection emerges — the first phase of the project, featuring villas that perfectly blend authenticity, warmth, and modernity. The Airen A model is designed for those seeking ultimate comfort in everyday living. The main floor brings together all the essentials: a spacious living-dining area opening onto the terrace and pool, an open-plan designer kitchen, and a master bedroom with an en-suite bathroom. Upstairs, two additional bedrooms feature private terraces framing stunning valley views, ideal for family or guests. Outside, the experience is completed with a private pool, terraced gardens, and sun-soaked terraces that seamlessly integrate the home into the Mediterranean landscape. All of this is complemented by features that ensure both comfort and sustainability: aerothermal heating, underfloor heating, photovoltaic panels, a ventilation system with heat recovery, home automation, and an electric car charger. Airen A is more than a house — it is a home where every day is lived in harmony with nature, in an environment that invites you to savour the authentic.

Situated in Alicante, Llíber, these homes offer an unparalleled natural setting reflected in their respectful architecture. Every detail, from the façade colours to the integration of native vegetation and the open design inviting the outdoors in, has been thoughtfully crafted to enhance the beauty of the surrounding landscape. The properties stand out for their sustainable approach, incorporating a bioclimatic design that minimises energy consumption and maximises efficiency. Equipped with green roofs, photovoltaic panels, and charging points for electric vehicles, these homes also feature xeriscaping, rainwater collection systems, and aerothermal systems for heating and hot water, making them unique examples of residential innovation. Each home boasts 3 bedrooms on the upper floor, while the ground floor houses the kitchen and living-dining room, which extend to captivating outdoor spaces. The Mediterranean climate is fully embraced, providing a porch with an external dining area, a spacious terrace, swimming pool, and gardens embracing the residence with native nature all year round. With prices ranging, these modern residences, varying between 453 m2, offer not only comfort and efficiency but also a lifestyle in harmony with their surroundings in the charming town of Llíber.

Situated in Alicante, Llíber, these homes offer an unparalleled natural setting reflected in their respectful architecture. Every detail, from the façade colours to the integration of native vegetation and the open design inviting the outdoors in, has been thoughtfully crafted to enhance the beauty of the surrounding landscape. The properties stand out for their sustainable approach, incorporating a bioclimatic design that minimises energy consumption and maximises efficiency. Equipped with green roofs, photovoltaic panels, and charging points for electric vehicles, these homes also feature xeriscaping, rainwater collection systems, and aerothermal systems for heating and hot water, making them unique examples of residential innovation. Each home boasts 3 bedrooms on the upper floor, while the ground floor houses the kitchen and living-dining room, which extend to captivating outdoor spaces. The Mediterranean climate is fully embraced, providing a porch with an external dining area, a spacious terrace, swimming pool, and gardens embracing the residence with native nature all year round. With prices ranging, these modern residences, varying between 453 m2, offer not only comfort and efficiency but also a lifestyle in harmony with their surroundings in the charming town of Llíber.

Situated in Alicante, Llíber, these homes offer an unparalleled natural setting reflected in their respectful architecture. Every detail, from the façade colours to the integration of native vegetation and the open design inviting the outdoors in, has been thoughtfully crafted to enhance the beauty of the surrounding landscape. The properties stand out for their sustainable approach, incorporating a bioclimatic design that minimises energy consumption and maximises efficiency. Equipped with green roofs, photovoltaic panels, and charging points for electric vehicles, these homes also feature xeriscaping, rainwater collection systems, and aerothermal systems for heating and hot water, making them unique examples of residential innovation. Each home boasts 3 bedrooms on the upper floor, while the ground floor houses the kitchen and living-dining room, which extend to captivating outdoor spaces. The Mediterranean climate is fully embraced, providing a porch with an external dining area, a spacious terrace, swimming pool, and gardens embracing the residence with native nature all year round. With prices ranging, these modern residences, varying between 453 m2, offer not only comfort and efficiency but also a lifestyle in harmony with their surroundings in the charming town of Llíber.

Discover Elements EcoResidences in Llíber, at the very heart of the Vall de Pop — a development that transcends architecture to offer a lifestyle in complete harmony with nature. Set amidst rolling mountains, lush vineyards, and villages steeped in tradition, this exclusive residential enclave reimagines Mediterranean living with a modern, sustainable approach, seamlessly blending with the breathtaking landscape. From its very foundations, the infrastructure has been designed using innovative and efficient techniques, aimed at creating a responsible and enduring environment. At Elements, every corner is crafted to enhance well-being and foster a sense of community: a social club with a restaurant, spa, and gym; community gardens that connect residents with the earth; outdoor sports facilities; and green spaces that invite you to enjoy fresh air and tranquillity. Within this setting, the Airen Collection emerges — the first phase of the project, featuring villas that perfectly blend authenticity, warmth, and modernity. The Airen A model is designed for those seeking ultimate comfort in everyday living. The main floor brings together all the essentials: a spacious living-dining area opening onto the terrace and pool, an open-plan designer kitchen, and a master bedroom with an en-suite bathroom. Upstairs, two additional bedrooms feature private terraces framing stunning valley views, ideal for family or guests. Outside, the experience is completed with a private pool, terraced gardens, and sun-soaked terraces that seamlessly integrate the home into the Mediterranean landscape. All of this is complemented by features that ensure both comfort and sustainability: aerothermal heating, underfloor heating, photovoltaic panels, a ventilation system with heat recovery, home automation, and an electric car charger. Airen A is more than a house — it is a home where every day is lived in harmony with nature, in an environment that invites you to savour the authentic. **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.Further information:https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-inmobiliarias/compro-vivienda-tengo-que-pagar-itp.html 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:https://hisenda.gva.es/es/web/tributos/beneficis-fiscals-2026--- 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--- TAXES PAYABLE ON COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES First transfer (new build) of commercial premises, industrial units or officesWhen 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%**--- Second transfer of used commercial premises, industrial units or officesWhen 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**--- Second transfer between businesses with waiver of VAT exemptionThis 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.--- COMMON EXPENSES APPLICABLE TO RESALES, NEW BUILD RESIDENTIAL SALES AND SALES OF COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES • Notary FeesNotarial 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 FeesRegistration 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 FeesIncluded in the advertised sale price (PVP) and paid by the seller. • Buyer’s Estate Agency FeesPlease 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.**

Stunning luxury villa under construction in one of the most exclusive areas of the Costa Blanca, in Benissa. Designed to harmoniously integrate with the natural surroundings, this residence combines contemporary design, noble materials, and a privileged location with spectacular views of the Mediterranean Sea. With a constructed area of 770 m2 on a 1,510 m2 plot, this property stands out for its modern architecture with clean lines and geometric volumes, perfectly adapting to the slope of the land to offer different levels of privacy and a constant connection with the landscape. Large windows, open terraces, and an infinity pool create a visual fusion between the home and the horizon, making the sea the absolute protagonist of every room. The villa features 4 bedrooms and 6 bathrooms, all with high-end finishes and a layout that prioritises natural light and views. The spacious and open-plan interior spaces combine elegance and functionality, with a main living room that opens to the outside through floor-to-ceiling windows, integrating the dining area and kitchen into a single, fluid, and inviting space. The kitchen, equipped with state-of-the-art appliances, boasts a sophisticated design with natural wood and marble finishes, including a central island that encourages social interaction. The exterior has been designed as an extension of the interior, intended for enjoying the Mediterranean climate all year round. The large terrace with infinity pool offers various relaxation areas, an outdoor dining area with barbecue and external shower, as well as a garden with native vegetation providing freshness and privacy. Every detail reflects the balance between luxury, nature, and wellbeing. Among its features are an alarm system, perimeter fencing, aerothermal climate control, sustainable materials, and excellent energy efficiency. Every element has been carefully selected to offer an exceptional living experience, where elegance and comfort coexist in perfect harmony. An exclusive villa that redefines contemporary luxury facing the Mediterranean, where every sunrise and sunset becomes a unique natural spectacle.

Stunning luxury villa under construction in one of the most exclusive areas of the Costa Blanca, in Benissa. Designed to harmoniously integrate with the natural surroundings, this residence combines contemporary design, noble materials, and a privileged location with spectacular views of the Mediterranean Sea. With a constructed area of 770 m2 on a 1,510 m2 plot, this property stands out for its modern architecture with clean lines and geometric volumes, perfectly adapting to the slope of the land to offer different levels of privacy and a constant connection with the landscape. Large windows, open terraces, and an infinity pool create a visual fusion between the home and the horizon, making the sea the absolute protagonist of every room. The villa features 4 bedrooms and 6 bathrooms, all with high-end finishes and a layout that prioritises natural light and views. The spacious and open-plan interior spaces combine elegance and functionality, with a main living room that opens to the outside through floor-to-ceiling windows, integrating the dining area and kitchen into a single, fluid, and inviting space. The kitchen, equipped with state-of-the-art appliances, boasts a sophisticated design with natural wood and marble finishes, including a central island that encourages social interaction. The exterior has been designed as an extension of the interior, intended for enjoying the Mediterranean climate all year round. The large terrace with infinity pool offers various relaxation areas, an outdoor dining area with barbecue and external shower, as well as a garden with native vegetation providing freshness and privacy. Every detail reflects the balance between luxury, nature, and wellbeing. Among its features are an alarm system, perimeter fencing, aerothermal climate control, sustainable materials, and excellent energy efficiency. Every element has been carefully selected to offer an exceptional living experience, where elegance and comfort coexist in perfect harmony. An exclusive villa that redefines contemporary luxury facing the Mediterranean, where every sunrise and sunset becomes a unique natural spectacle.

Stunning luxury villa under construction in one of the most exclusive areas of the Costa Blanca, in Benissa. Designed to harmoniously integrate with the natural surroundings, this residence combines contemporary design, noble materials, and a privileged location with spectacular views of the Mediterranean Sea. With a constructed area of 770 m2 on a 1,510 m2 plot, this property stands out for its modern architecture with clean lines and geometric volumes, perfectly adapting to the slope of the land to offer different levels of privacy and a constant connection with the landscape. Large windows, open terraces, and an infinity pool create a visual fusion between the home and the horizon, making the sea the absolute protagonist of every room. The villa features 4 bedrooms and 6 bathrooms, all with high-end finishes and a layout that prioritises natural light and views. The spacious and open-plan interior spaces combine elegance and functionality, with a main living room that opens to the outside through floor-to-ceiling windows, integrating the dining area and kitchen into a single, fluid, and inviting space. The kitchen, equipped with state-of-the-art appliances, boasts a sophisticated design with natural wood and marble finishes, including a central island that encourages social interaction. The exterior has been designed as an extension of the interior, intended for enjoying the Mediterranean climate all year round. The large terrace with infinity pool offers various relaxation areas, an outdoor dining area with barbecue and external shower, as well as a garden with native vegetation providing freshness and privacy. Every detail reflects the balance between luxury, nature, and wellbeing. Among its features are an alarm system, perimeter fencing, aerothermal climate control, sustainable materials, and excellent energy efficiency. Every element has been carefully selected to offer an exceptional living experience, where elegance and comfort coexist in perfect harmony. An exclusive villa that redefines contemporary luxury facing the Mediterranean, where every sunrise and sunset becomes a unique natural spectacle.

Exclusive Villa – Boutique Hotel in the heart of nature, ideal for multiple business models, 30 minutes from the beaches of Altea, Benidorm and Moraira. Located in a unique enclave, this luxury boutique hotel blends the tranquility of a protected natural setting with easy access to the best beaches on the Northern Costa Blanca. This property offers endless opportunities for investors interested in high-end tourism. Currently fully operational, the hotel features 12 guest rooms with private baths spread across multiple buildings. However, its true potential lies in its growth capacity, allowing for expansion into a hotel destination of up to 32 rooms or more by developing additional cabins. Its privileged location and comprehensive facilities make this hotel suitable for various profitable business models: – Cyclist retreat: proximity to world-class routes like Coll de Rates and Port d'Ebo makes it an ideal hub for professional teams and cycling enthusiasts. – Luxury boutique hotel: continue its success offering wellness experiences, exclusive getaways, and corporate events. – Weddings and celebrations: its impressive gardens and landscapes provide the perfect setting for upscale events. – Glamping & eco-luxury: ample space to add alternative lodgings (yurts, lodge cabins or geodomes) that exploit the trend of sustainable luxury tourism. KEY FEATURES OF THE COMPLEX Interior areas: – Modern guest house: 1,448 m2 with 8 suites, reception area, bar and lounge. – Renovated main house: 727 m2 with 4 bedrooms, large living room, wine cellar and fireplaces. – Owner/staff house: 333 m2, plus an additional 250 m2 ruin with development potential. – Total built area: 2,590 m2 – Potential to expand accommodation to a total of 70–80 rooms. – Total of 16 bathrooms. Facilities & services: – Indoor heated pool with counter-current system. – Finnish sauna, massage room and meditation space. – Outdoor pool with solarium area. – Tennis court, mini-golf course, and 3D archery range with 42 stations. – Landscaped trails among centuries-old almond, olive and orange trees. – Two helipads offering exclusive private access for high-end guests. Land: – 40,000 m2, with the option to expand to 140,000 m2. – Space available for new facilities and additional accommodations. Modern amenities: – Air conditioning and central gas heating. – Security system with alarm. – High-capacity emergency generator. – High-speed Internet connection (50 Mbps). – Passenger elevator and freight elevator. – Artesian well and 100,000‑liter water cistern. – Automatic irrigation system for gardens. STRATEGIC LOCATION IN LA MARINA BAJA In the picturesque village of Tárbena, 20 minutes from the coast and less than 90 minutes from the Alicante and Valencia airports. Surrounded by mountainous landscapes, hiking and cycling routes, it's a key destination for active and wellness tourism. It is also near towns like Calpe, Altea and the historic Guadalest, known for their culture, beaches, gastronomy and leisure options. A FUTURE-ORIENTED INVESTMENT IN THE TOURISM SECTOR This estate offers enormous potential to establish a presence in the Costa Blanca tourism market. With multiple expansion possibilities, it caters to high-demand segments like cycling tourism, wellness retreats, private celebrations, luxury weddings and glamping. Operational business, customizable payment plans, and high-yield opportunity. A must-see investment.

Discover the exclusivity of this contemporary villa situated on a 912 m2 plot, just minutes from the idyllic beaches and all services in the center. A residence that redefines the concept of quality of life, offering spacious areas, modern design, and breathtaking sea views. With a total area of 350 m2 and 292 m2 of usable space, the villa is spread over two perfectly designed floors to provide functionality, comfort, and elegance. Layout Main Floor: Spacious and bright living room integrated with the dining area, modern kitchen with central island, guest bathroom, and direct access to the exterior terraces.Rest Area: Four bedrooms with en-suite bathrooms, all featuring top-quality finishes, built-in wardrobes, and access to outdoor areas.Upper Floor: Master bedroom with dressing room, private bathroom, and a private 123 m2 terrace with spectacular views of the Mediterranean. Outdoor Spaces The villa is surrounded by an environment designed to enjoy the Mediterranean climate: expansive terraces, easy-to-maintain gardens, and an elegant pool to relax with family or friends. Highlighted Features 4 bedrooms and 4 bathrooms + 1 guest toiletModern kitchen with islandOpen concept living and dining area913 m2 plotPrivate pool and terrace areaTop-quality materials and finishes A property that combines contemporary architecture, sophisticated design, and maximum comfort, ideal both as a permanent residence and for long stays by the sea in one of the most exclusive areas of the Costa Blanca.

Discover the exclusivity of this contemporary villa situated on a 912 m2 plot, just minutes from the idyllic beaches and all services in the center. A residence that redefines the concept of quality of life, offering spacious areas, modern design, and breathtaking sea views. With a total area of 350 m2 and 292 m2 of usable space, the villa is spread over two perfectly designed floors to provide functionality, comfort, and elegance. Layout Main Floor: Spacious and bright living room integrated with the dining area, modern kitchen with central island, guest bathroom, and direct access to the exterior terraces.Rest Area: Four bedrooms with en-suite bathrooms, all featuring top-quality finishes, built-in wardrobes, and access to outdoor areas.Upper Floor: Master bedroom with dressing room, private bathroom, and a private 123 m2 terrace with spectacular views of the Mediterranean. Outdoor Spaces The villa is surrounded by an environment designed to enjoy the Mediterranean climate: expansive terraces, easy-to-maintain gardens, and an elegant pool to relax with family or friends. Highlighted Features 4 bedrooms and 4 bathrooms + 1 guest toiletModern kitchen with islandOpen concept living and dining area913 m2 plotPrivate pool and terrace areaTop-quality materials and finishes A property that combines contemporary architecture, sophisticated design, and maximum comfort, ideal both as a permanent residence and for long stays by the sea in one of the most exclusive areas of the Costa Blanca.

Discover the exclusivity of this contemporary villa situated on a 912 m2 plot, just minutes from the idyllic beaches and all services in the center. A residence that redefines the concept of quality of life, offering spacious areas, modern design, and breathtaking sea views. With a total area of 350 m2 and 292 m2 of usable space, the villa is spread over two perfectly designed floors to provide functionality, comfort, and elegance. Layout Main Floor: Spacious and bright living room integrated with the dining area, modern kitchen with central island, guest bathroom, and direct access to the exterior terraces.Rest Area: Four bedrooms with en-suite bathrooms, all featuring top-quality finishes, built-in wardrobes, and access to outdoor areas.Upper Floor: Master bedroom with dressing room, private bathroom, and a private 123 m2 terrace with spectacular views of the Mediterranean. Outdoor Spaces The villa is surrounded by an environment designed to enjoy the Mediterranean climate: expansive terraces, easy-to-maintain gardens, and an elegant pool to relax with family or friends. Highlighted Features 4 bedrooms and 4 bathrooms + 1 guest toiletModern kitchen with islandOpen concept living and dining area913 m2 plotPrivate pool and terrace areaTop-quality materials and finishes A property that combines contemporary architecture, sophisticated design, and maximum comfort, ideal both as a permanent residence and for long stays by the sea in one of the most exclusive areas of the Costa Blanca.

Discover the exclusivity of this contemporary villa situated on a 912 m2 plot, just minutes from the idyllic beaches and all services in the center. A residence that redefines the concept of quality of life, offering spacious areas, modern design, and breathtaking sea views. With a total area of 350 m2 and 292 m2 of usable space, the villa is spread over two perfectly designed floors to provide functionality, comfort, and elegance. Layout Main Floor: Spacious and bright living room integrated with the dining area, modern kitchen with central island, guest bathroom, and direct access to the exterior terraces.Rest Area: Four bedrooms with en-suite bathrooms, all featuring top-quality finishes, built-in wardrobes, and access to outdoor areas.Upper Floor: Master bedroom with dressing room, private bathroom, and a private 123 m2 terrace with spectacular views of the Mediterranean. Outdoor Spaces The villa is surrounded by an environment designed to enjoy the Mediterranean climate: expansive terraces, easy-to-maintain gardens, and an elegant pool to relax with family or friends. Highlighted Features 4 bedrooms and 4 bathrooms + 1 guest toiletModern kitchen with islandOpen concept living and dining area913 m2 plotPrivate pool and terrace areaTop-quality materials and finishes A property that combines contemporary architecture, sophisticated design, and maximum comfort, ideal both as a permanent residence and for long stays by the sea in one of the most exclusive areas of the Costa Blanca.

Finca Albardaneras presents a rare opportunity to acquire a beautifully renovated country residence in one of the Costa Blanca’s most desirable locations. Currently approaching the final stages of an extensive and meticulous renovation, the property is scheduled for completion by the end of 2026, offering the perfect blend of traditional Mediterranean character and contemporary comfort. Set within an impressive landscaped plot of approximately 10,000m2, this exceptional finca enjoys a peaceful and private setting in the sought-after area of La Sella. A long, elegant driveway leads to the property, creating a wonderful sense of arrival while enhancing the privacy and exclusivity of the estate. The grounds have been thoughtfully designed to complement the natural surroundings, providing generous outdoor spaces ideal for relaxing, entertaining, or simply enjoying the tranquil countryside atmosphere. The finca offers spacious accommodation comprising five generously proportioned bedrooms and five beautifully appointed bathrooms, making it an ideal permanent residence, luxurious holiday home, or investment property. Every aspect of the renovation has been carefully considered to combine timeless style with modern convenience, resulting in a home that is both elegant and practical. The heart of the home is a fully fitted contemporary kitchen, designed to a high specification and perfectly suited to modern family living. The stylish bathrooms have been finished with quality fixtures and fittings, creating luxurious spaces in which to unwind. Throughout the property, air conditioning and central heating ensure year-round comfort, whatever the season. Outside, the inviting swimming pool provides the perfect setting for enjoying the Mediterranean climate, surrounded by beautifully landscaped gardens and ample terraces for dining al fresco or entertaining guests. The expansive grounds offer endless possibilities for enjoying outdoor living while maintaining complete privacy. Situated in the prestigious La Sella area, the finca is just a short drive from the vibrant coastal towns of Dénia and Jávea, both renowned for their excellent restaurants, charming marinas, sandy beaches, and wide range of amenities. Golf enthusiasts will particularly appreciate the property's proximity to the acclaimed La Sella Golf Resort, offering an outstanding 27-hole championship course set amongst spectacular natural scenery. This is an outstanding opportunity to purchase what will effectively be a brand-new luxury finca, combining authentic Spanish charm with the highest standards of modern renovation. Upon completion, Finca Albardaneras will offer an exceptional lifestyle in one of the most desirable locations on the Costa Blanca. The Costa Blanca is celebrated for its exceptional quality of life, enjoying over 300 days of sunshine each year, a wonderfully mild climate, and an enviable blend of coastline, mountains, and picturesque villages. From the golden beaches and crystal-clear waters to world-class golf courses, fine dining, and a rich cultural heritage, the region continues to attract discerning buyers seeking both a relaxed Mediterranean lifestyle and an excellent long-term investment.

Nestled within the serene embrace of the Cometes Nature Reserve, this splendid villa, set upon a sprawling one-hectare expanse of land, offers a captivating panorama of the reserve's untouched beauty and the vast expanse of the sea beyond. Layout: Ground Floor: The spacious living and dining area, adorned with sliding glass doors leading to both uncovered and covered terraces, seamlessly connects to the open kitchen and pantry. A grand entrance beckons with a separate toilet, while two generous bedrooms boast private en-suite bathrooms. First Floor: Ascend to discover two more expansive bedrooms, each adorned with its own luxurious private bathroom. The first floor also offers a passage that leads to the expansive rooftop terrace, perfect for capturing breathtaking views. Surrounding the villa, a meticulously landscaped garden extends across approximately 1,000 square meters, graced by the presence of a shimmering swimming pool. An elegant driveway, crowned by an entrance gate, welcomes you, and a convenient carport for two vehicles completes this exquisite estate.

This beautiful luxury villa is located in the prestigious urbanization of La Sella, close to the 27 holes Golf Course. The villa, with panoramic views, was built in 2006 and is designed with the highest quality standards by using the best materials. It has the possibility to expand/create and independent apartment or fitness room of approximately 125 sqm. The villa is distributed over two floors. On the lower floor you have a spacious entrance hall, a large living and dining room with a fire place, a study, a bedroom with fitted wardrobes and en-suite bathroom and a Siemens fully equipped kitchen with direct access to the large terrace with summer kitchen, pool and shower. The upper floor is split into two wings with on each side two bedrooms with fitted wardrobes and bathrooms. This floor also has access to a large balcony. The drive way with automatic entrance with camera and security alarm gives entry to the closed garage with an automatic door. A must see with an amazing panoramic sea and mountain view.

Situated in the exclusive urbanization Raco de Galeno, this modern villa offers panoramic views over the Mediterranean Sea and the iconic Peñón de Ifach. On a plot of 1,543 m², the property has a built area of 295 m², spread over multiple levels with a thoughtful layout and plenty of natural light.&13;The villa features 4 bedrooms, 3 bathrooms, and a spacious open living area with a designer kitchen that seamlessly connects to the terraces and the heated 40 m² swimming pool. The master suite on the upper floor provides optimal privacy and enjoys stunning sea views.&13;Outside, various terraces, a covered outdoor kitchen with a barbecue, and a Mediterranean garden create a relaxed living environment under the Spanish sun. Thanks to underfloor heating, air conditioning, solar panels, and a double garage, you can enjoy optimal comfort all year round.&13;La Fustera beach is just 2 km away, while Moraira and Calpe are within a few minutes` reach.&13;A stylish villa where views, privacy, and Mediterranean living quality come together perfectly.&13;

This magnificent villa is located in a quiet residential area of Benissa. Built in 2004 and fully renovated in 2012, the property offers a modern and functional design with high-quality finishes inside and out.&13;&13; The 960 m2 plot is beautifully landscaped with palm trees and Mediterranean plants, paved areas and high-quality artificial grass on the upper terrace. At the centre is a large private swimming pool with a filtration system that mimics the sensation of seawater. The main entrance features a spacious covered porch.&13;&13; On the main floor there is a bright living room with direct access to the terrace and pool, a separate dining room and a fully equipped kitchen. On the left side of this floor are two bedrooms and a bathroom.&13;&13; The upper floor is dedicated to the master bedroom with en-suite bathroom and private terrace with open views.&13;&13; The lower level includes two additional bedrooms, a full bathroom, a gym, a laundry room, a technical room and additional storage space.&13;&13; The villa offers maximum comfort with air conditioning in all rooms and the living room, gas heating throughout the house, a potable water filtration system, mosquito nets and shutters.&13;&13; Other features include new high-quality mattresses (2024) and private parking.&13;&13; With 302 m2 of built area, this villa perfectly combines space, comfort and an exceptional setting, making it ideal both as a permanent residence and a holiday home.

Located on an exclusive plot in Residencial Racó de Galeno, Villa Alora is a contemporary home designed to integrate into the landscape and maximise natural light, privacy and open views of the surroundings. Its composition of white volumes, horizontal lines and large glazed surfaces creates an elegant and timeless aesthetic, enhanced by spacious outdoor terraces. The villa is distributed over several levels, adapting to the slope of the plot and making the most of its orientation. The main floor brings together the daytime living area in a spacious open-plan setting, with the living-dining room connected directly to the outdoor terrace and swimming pool. The modern and functional kitchen is integrated into the space and features a central island, creating a practical area both for daily use and for social gatherings. This level extends towards a large terrace with lounge areas and an outdoor swimming pool, designed to enjoy the Mediterranean lifestyle throughout the year. On this same main floor is the master suite, with an en-suite bathroom and dressing room, conceived as a spacious, bright and private area, with an orientation designed to enjoy open views and a high level of comfort. The upper floor, at access level, houses three additional bedrooms, all with en-suite bathrooms and access to a terrace, offering independence and privacy for family or guests. On this same level is the garage with capacity for two vehicles, as well as auxiliary areas that support the functionality of the home. The villa also includes a multipurpose floor with a wide range of possible uses: wellness area, gym, leisure room or guest area, expanding the functional potential of the property according to the client’s needs. The interiors maintain a contemporary aesthetic, with carefully selected materials and a layout focused on comfort. The floor-to-ceiling windows ensure excellent natural light and reinforce the continuity between indoors and outdoors. Villa Alora is a property designed for clients looking for a design-led home, with spacious terraces, a swimming pool and an optimised layout to enjoy the Mediterranean in one of the most exclusive residential areas on the Costa Blanca. **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.Further information:https://sede.agenciatributaria.gob.es/Sede/iva/iva-operaciones-inmobiliarias/compro-vivienda-tengo-que-pagar-itp.html 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:https://hisenda.gva.es/es/web/tributos/beneficis-fiscals-2026--- 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--- TAXES PAYABLE ON COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES First transfer (new build) of commercial premises, industrial units or officesWhen 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%**--- Second transfer of used commercial premises, industrial units or officesWhen 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**--- Second transfer between businesses with waiver of VAT exemptionThis 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.--- COMMON EXPENSES APPLICABLE TO RESALES, NEW BUILD RESIDENTIAL SALES AND SALES OF COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES • Notary FeesNotarial 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 FeesRegistration 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 FeesIncluded in the advertised sale price (PVP) and paid by the seller. • Buyer’s Estate Agency FeesPlease 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.**