Just 200 metres from the seafront in Punta Prima, this exceptional 2-bedroom, 2-bathroom apartment in Valonia Resort has just been handed over to its current owners and has never been lived in. Although offered for sale as a resale property, everything is completely new, giving the next owner the opportunity to move straight into a turn-key, never-occupied home without waiting for construction to be completed. Situated on the first floor with lift access, the apartment enjoys a highly desirable south-facing position overlooking the communal swimming pools and landscaped gardens within this impressive gated development. Inside, the property offers a bright and spacious open-plan living and dining area with a fully fitted kitchen complete with white goods. To the rear of the kitchen is a separate utility area, providing useful additional storage and laundry space. There are two double bedrooms with fitted wardrobes. The second bedroom is served by a family bathroom with a walk-in shower, while the master bedroom benefits from its own en-suite bathroom with walk-in shower and direct access onto the terrace. The large south-facing balcony can be accessed from both the lounge and master bedroom and provides a fantastic outdoor living area with attractive views across the communal pools and beautifully maintained garden areas. The apartment is sold unfurnished but is already equipped with ducted air-conditioning throughout, underfloor heating in both bathrooms, electric blinds, LED lighting and fitted kitchen appliances. The original building specification also includes aerothermal heating and cooling, double glazing and high-quality fitted wardrobes. Also included in the sale are an underground parking space and private storage room, with lift access directly from the garage and storage areas. Valonia Resort is a secure gated community of 220 apartments designed around extensive landscaped gardens and recreational areas. Residents have access to an outstanding selection of facilities including three swimming pools, a heated lap pool, children's pool, jacuzzi, gym, sauna, padel court, children's play area, outdoor fitness equipment, petanque, table tennis, chess and bicycle parking. The location is equally impressive. The seafront and beaches are approximately 200 metres away, while supermarkets, shops, bars, restaurants and everyday amenities can all be reached on foot. Punta Prima also provides easy access to the N-332 and the wider Orihuela Costa and Torrevieja areas. One of the major advantages of this property is its tax position. You are effectively purchasing a brand-new, never-lived-in and immediately available apartment, but as a resale rather than a first purchase directly from the developer. The current general resale property transfer tax in the Valencian Community is 9% ITP, rather than the 10% VAT plus the general 1.4% AJD normally associated with a standard new-build purchase from a developer. This makes it a particularly interesting opportunity for buyers looking for all the benefits of a turn-key new home without the usual new-build purchase taxes.