Brand-new, never-occupied 2-bedroom, 2-bathroom apartment in Pure Sun Residences, Manilva, offering panoramic Mediterranean Sea views, contemporary interiors and a generous 46.8 m² terrace. Although completely new, the apartment is being sold as a resale property, meaning buyers benefit from the 7% Property Transfer Tax (ITP) rather than the 10% VAT applicable to new-build purchases in Andalucía. This represents a significant saving on acquisition costs, with the added advantage of purchasing a fully completed home, ready to furnish to your own taste. The apartment has a total built area of 109.01 m², including 87.11 m² of enclosed space and a usable interior area of 77.05 m². Its thoughtfully designed layout maximises natural light, with an open-plan living and dining area of over 31 m² incorporating a contemporary kitchen with central island. Large sliding glass doors open directly onto the terrace, creating a seamless connection between indoor and outdoor living. Both bedrooms are generously proportioned and enjoy direct terrace access. The principal bedroom features an en-suite bathroom with double vanity and backlit mirror, while the second bathroom has been upgraded with a walk-in shower, fixed glass screen and backlit mirror. Additional features include fitted wardrobes and a separate laundry room. The property benefits from carefully selected upgrades and finishes from the contemporary Aire collection, including coordinated flooring and bathroom tiling, elegant light-coloured kitchen cabinetry and worktops, white vanity units and additional ceiling lighting above the kitchen island. The impressive 46.8 m² terrace includes both covered and uncovered areas, providing ample space for outdoor dining, sunbathing and relaxing while enjoying uninterrupted panoramic views of the Mediterranean. Pure Sun Residences is a contemporary residential development offering excellent resort-style facilities, including an outdoor swimming pool, jacuzzi, spa, fully equipped gym and dedicated co-working space. Conveniently located in Manilva, the complex offers easy access to nearby beaches, golf courses, Sotogrande and Estepona. An underground parking space and private storage room are included in the price. An excellent ‌opportunity ‌to ‌acquire ‌a ‌brand-new, ‌ready-to-furnish apartment with upgraded finishes, ‌exceptional sea views and extensive communal facilities, while ‌benefiting from the lower ‌purchase ‌taxes ‌associated ‌with ‌a ‌resale ‌property.