Prime Second-Line Beach Plot in El Paraíso Barronal – Project for a Luxury Villa Located in the established residential area of El Paraíso Barronal, in Estepona East, this plot represents an excellent opportunity to develop a luxury detached villa in a privileged setting on the Costa del Sol, just a short walk from the beach. With a generous surface area of 1,227 m2 and a south-facing orientation, the plot offers ample space and outstanding potential to create an exclusive residence, making the most of the natural light and Mediterranean climate throughout the year. The plot offers the opportunity to design a contemporary villa featuring elegant architecture, spacious interiors, beautifully landscaped gardens, a private swimming pool and generous outdoor living areas, creating a home designed to enjoy comfort, privacy and the Mediterranean lifestyle. Urban planning parameters allow for a buildability coefficient of 0.20 and a maximum plot occupancy of 25%, providing an attractive foundation for a bespoke residential project. The surrounding area is characterised by elegant detached villas, a peaceful residential atmosphere and close proximity to the beach, with easy access to golf courses, restaurants, international schools and all the main amenities of Estepona and Marbella. An exceptional opportunity to develop a luxury villa in one of the most desirable coastal locations in Estepona East. Estimated costs payable by the buyer: The seller is a company and the property is a building plot, so the purchase is subject to 21% VAT (Law 37/1992 on VAT; the supply of building plots is not exempt, art. 20.One.20) and to Stamp Duty (AJD) at a rate of 1.2% (Law 5/2021 on Transferred Taxes), and not to Property Transfer Tax (ITP). Notarial deed and Property Registry fees are regulated by official tariffs (Royal Decree 1426/1989 and Royal Decree 1427/1989, respectively). The estimated cost ranges from €500 to €2,000 for notary fees and from €250 to €1,500 for registry fees. Administrative agency fees (gestoría) (if voluntarily contracted, with freely agreed fees): estimated between €300 and €500. The municipal capital gains tax (IIVTNU) is payable by the seller (Art. 104 TRLRHL). Total estimated cost for the buyer: €1,736,000. This estimate is indicative and provided in ‌accordance ‌with ‌Art. ‌20.1.c) of ‌the ‌TRLGDCU. ‌The final amount ‌will ‌depend on the ‌specific circumstances of ‌the ‌transaction and the buyer. ‌Intermediation ‌fees ‌are ‌borne ‌by ‌the ‌seller.