Brand new 2-bedroom, 2-bathroom ground floor apartment in the newly completed Isidora Living development in Estepona, offering the rare combination of a modern, move-in ready home with the financial advantage of being a resale. As a completed property, it is acquired with only 7% Transfer Tax (ITP) instead of the usual 10% VAT plus Stamp Duty applicable to new builds, representing considerable savings for the future owner. The apartment offers a well-thought-out contemporary layout with a bright, open-plan living and dining area connected to the outdoor spaces. In addition to its generous 29m² terraces, ideal for al fresco dining or relaxing, the property also boasts a 52m² private garden, giving it a small-house feel and proving particularly attractive to buyers seeking a ground floor property with ample outdoor space. The current owners have also made several upgrades that increase the property s value. The kitchen has been upgraded from the standard specification with a higher-quality Siemens appliance package. Valued at approximately ?8,000, this property includes an underground parking space in the communal garage, as well as an additional private storage room, specifically acquired to enhance functionality and long-term appeal. Isidora Living is a contemporary gated community with beautifully maintained communal areas, including tropical gardens, an adult pool and a separate children s pool, a fully equipped gym, a co-working and social area, an outdoor barbecue area, and a children s playground. Its location is another key advantage, within easy walking distance of Estepona town center, the beach, and all daily amenities, making it an excellent choice for both permanent residence and holiday homes. Accessible for people with reduced mobility. Gated community. Holiday homes. Investment. Resale. In compliance with Law 10/2025, of December 26, please note that the sale price does not include the following expenses and taxes: Property Transfer Tax and Stamp Duty is regulated by Royal Legislative Decree 1/1993, of September 24: General rate of 7% and Property Transfer Tax (ITP) for primary residences not exceeding ?150,000: 6%. Primary residences not exceeding ?150,000, buyer under 35 years of age, victim of gender violence: 3.5%. In this case, only the rate for buyers under 35 years of age, which is the most common, is reported. Property for resale meeting the requirements established by the regulations for business activity: 2%. Notary and Registry fees: Fees regulated by the official tariff (Royal Decree 1426/1989 and Royal Decree 1427/1989). Estimated: between 0.3% and 0.5% of the total price. Administrative fees: Document processing costs (approx. ?350 - ?750 + VAT). However, this depends on the transfer amount. Agency fees: Already included in the sale price (payable by the seller).