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Introducing an exquisite 3-bedroom corner duplex penthouse, situated just 100 meters from the beach, shops, and restaurants, boasting breathtaking 180º views of the Mediterranean Sea. This property is nestled within the prestigious El Higueron Spa and Sports community, complete with a Beach Club. **PENTHOUSE DETAILS (228 m² total construction)** This stylish residence features three spacious double bedrooms, two elegantly designed bathrooms, and a contemporary open-plan living area that combines a lounge, dining space, and a designer kitchen. A separate utility room, equipped for a washing machine and dryer, can be accessed from the covered terrace. The penthouse is filled with natural light thanks to its panoramic windows, premium porcelain flooring throughout, and a cutting-edge smart home system that enhances modern living. Each bedroom includes built-in wardrobes, providing ample storage space. **EXCEPTIONAL TERRACE & SOLARIUM** Enjoy stunning panoramic views of the sea and coastline from the expansive south/southeast-facing corner terrace, as well as the open and sunlit solarium. This area offers plenty of room for sun loungers, an outdoor lounge set, a dining table, and a barbecue space, perfect for luxurious living and entertaining. **PARKING & STORAGE** The property includes two underground parking spaces and an additional storage room, totaling 32 m². **DEVELOPMENT AMENITIES** This remarkable development features luxurious communal areas with breathtaking sea views, including an infinity pool, gym, sauna, Turkish bath, landscaped gardens, relaxation areas, and solariums. The communal facilities are in pristine condition, as the development was completed in 2024. A blue flag 7 km sandy beach and a scenic promenade are just a short stroll away. **EL HIGUERON COMMUNITY** Experience 24-hour security, a commercial center with a supermarket, pharmacy, coffee shop, and various restaurants, including one with a Michelin star. The community also boasts a luxury 5-star hotel, a sports club with a gym, paddle and tennis courts, beach volleyball, and yoga and Pilates classes. Additionally, a fantastic spa featuring 13 treatment rooms, three hydrotherapy cabins, a physiotherapy center, and a beauty salon offers relaxation with stunning sea views. **LOCATION** Located at the beach in El Higueron, straddling Fuengirola and Benalmádena, this prime location is unbeatable, just 100 meters from Carvajal Beach and a short walk to the train station, facilitating easy travel to other towns, the airport, and beautiful Malaga City/Port without the need for a car. Beyond its incredible sea views and enviable position near the beach, this luxurious penthouse is conveniently close to supermarkets, restaurants, beach bars, hotels, schools, and bus stops. **LOWER BUYING COSTS** Purchasing this exceptional modern resale from one of the early investors in this luxury development allows you to secure one of the best-located properties with stunning views. Notably, buying costs are reduced compared to new builds, as you avoid the 10% VAT and the 1.5% regional new build tax. The vendor has provided the following details: - Community Charges: approximately €415 per month. - IBI (Council Tax): approximately € per annum. - BASURA (Rubbish Bill): approximately € per annum. With its first occupation license (LPO), this property represents an outstanding opportunity for a holiday rental investment or as a luxurious permanent or