OPPORTUNITY FOR INVESTORS, DEVELOPERS AND BUILDERS

*500m² plot · 540m² built-up area · 2 properties · Valid planning permission · Excavation and foundation work underway*.

Investment opportunity for the development of a *residential project comprising two semi-detached houses*, set on a plot of approximately 500m², with 540m² of gross floor area, spread over a basement and three storeys above ground.
Each property has approximately *270 m² of built area* spread over four levels, with a private lift and swimming pool.
The project currently holds a *valid planning permission*, and excavation work and the start of foundation work have already been completed, allowing the new owner to join a project at an advanced stage and continue construction without having to start the planning and preparation phase from scratch.

**A DEVELOPMENT WHERE PART OF THE JOURNEY HAS ALREADY BEEN COMPLETED
The existence of a project, a valid planning permission and work already underway represents an operational advantage for developers and builders, as it reduces the lead time prior to development and allows them to move directly on to the next stages of construction.
The work carried out must be subject to the relevant inspection and technical assessment by the purchaser before the transaction is finalised.

**TWO ACQUISITION OPTIONS

1. DIRECT ACQUISITION OF THE PLOT
Price: €595,000 + VAT (21%)
The direct transfer of the plot is subject to *21% VAT. If formalised by means of a public deed, *stamp duty will also be applicable at the rate in force in Catalonia (AJD), currently *1.5% for this type of transaction.
The taxes and costs arising from the acquisition shall be borne by the parties in accordance with applicable legislation and the agreements set out in the transaction.

2. ACQUISITION OF THE OWNING COMPANY · SL
As an alternative to the direct acquisition of the plot of land, the possibility of acquiring shares in the company that owns the asset is being considered.
This structure may be of particular interest to *investors and developers*, as it allows for the consideration of a corporate transaction that could offer tax and cost advantages compared to the direct acquisition of the property, depending on the specific circumstances of the company and the structure ultimately agreed upon.
The transaction will be subject to the relevant legal, tax, accounting and financial analysis and *due diligence*, as well as a review of the situation of the company, the asset, the project, the planning permission and the work carried out.
An acquisition alternative that allows the investor to assess the transaction from both a property and a corporate perspective.

**KEY PROJECT DETAILS
*Plot: approx. 500m²
*Total floor area: approx. 540m²
*Properties: 2 semi-detached houses
*Built-up area: approx. 270m² per property
*Layout: basement + 3 storeys
*Lift: private in each property
*Swimming pool: private in each property
*Planning permission: valid
*Stage of works: excavation and start of foundation works completed
*Status: ready to continue construction

ESTATE AGENTS FEES
The estate agents fees shall be borne by the buyer and amount to 3% of the reference price of €595,000 + VAT.
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