A unique opportunity is being offered on the market to acquire a spectacular plot of 8.640 m2 located in the idyllic mountainous area of Partida Borisa. . Situated just 5 minutes from both Aspe and Crevillente, it offers privileged access to local services while allowing you to enjoy the fresh, peaceful air that characterises this area ️. . Connect with nature without giving up urban comfort ☕✨. Don’t miss this opportunity. In compliance with the information obligations set out in Law 10/2025, of 28 December, on customer service and transparency, as well as in the current sector-specific regulations, it is hereby stated that the indicated sale price does not include the expenses and taxes inherent in the acquisition, which shall be borne by the buyer and are itemised below:*TAXES PAYABLE ON RESIDENTIAL PROPERTIES*1  First transfer  new build : -Value Added Tax  VAT : 10%  General Rate : Applies to the vast majority of new-build homes, including up to a maximum of two parking spaces and annexes transferred jointly in the same building. 4%  Reduced Rate : Applies exclusively to Special-Regime or Publicly Promoted Officially Protected Housing  VPO . More info at:  -Documented Legal Acts Tax  IAJD :1,4%  General Rate : This is the standard percentage applicable to deeds of sale of new-build properties subject to VAT.0,1%  Super-Reduced Rate : Special tax relief applicable if the new-build property is intended to be your first habitual residence.The current percentages are detailed below, including the recent tax updates introduced by the Generalitat Valenciana:  2  Second transfer  resales, second-hand :Property Transfer Tax  ITP : The tax rate in force in the Autonomous Community of 9% will generally apply, without prejudice to reduced rates of 8%, 6%, 4% or 3% applicable depending on the buyer’s personal circumstances or the characteristics of the property . The tax is levied on the Cadastral Reference Value or the sale price, whichever is higher. For comprehensive information on how ITP works, its tax rates and tax relief in the Comunidad Valenciana, you can consult the official portal of the Agencia Tributaria Valenciana at the following link:  *TAXES PAYABLE ON COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES*1  First transfer  new build  of commercial premises, industrial unit or office: When the seller is a developer, builder or business making the first supply, the transaction is subject to VAT at 21 %  If the buyer is a business/professional with the right to deduct, they may recover the VAT paid  and Documented Legal Acts Tax  AJD  at 1,4 %2  Second transfer of used commercial premises, industrial unit or office: When the transaction is not subject to VAT, the purchase is subject to Transfer Tax on Onerous Transactions  ITP  at 9 % on a taxable base of up to 1.000.000 € and 11 % on the excess over 1.000.000 €3  Second transfer between businesses with a waiver of the VAT exemption. This remains one of the most common transactions involving industrial units, office buildings and commercial premises purchased as investments. Where the waiver of the VAT exemption applies, the transaction is subject to VAT at 21% and AJD at 1,4%. If the buyer is a business with the right to deduct, they may recover the VAT.*EXPENSES COMMON TO RESALES AND SALES OF NEW-BUILD HOMES AND SALES OF COMMERCIAL PREMISES, INDUSTRIAL UNITS AND OFFICES*• Notary fees: Notarial fees will be calculated in accordance with the official fee schedule regulated in Annex I of Royal Decree 1426/1989, of 17 November, approving the Notarial fee schedule.• Registry fees: Registration in the Land Registry will be charged according to the official fee schedule established in ANNEX I of Royal Decree 1427/1989, of 17 November, approving the Notarial fee schedule.• Administrative processing expenses  Gestoria : Fees for administrative processing, tax settlement and registration in the Land Registry amount to approximately 423,50 €  including VAT .• Agency fees: included in the PVP, are borne by the seller.• Buyer’s agency fees: Please note that professional fees may occasionally be payable by the buyer in cases where purchase-assistance services  PSI , Personal Shopper Inmobiliario have been contracted. NOT LINKED TO THE PURCHASE PRICE.