Elche, Alicante 03204 Retail Building $140,711

DIAFANO informs that the sale price does not include expenses and taxes inherent to the acquisition, which will be borne by the buyer. Taxes applicable to residential properties 1) First transfer (new construction): - Value Added Tax (VAT): 10% (general rate). - Reduced VAT: 4% for Special Regime or Public Promotion Officially Protected Housing. - Stamp Duty (AJD): 1.4% (general rate). - Super-reduced AJD: 0.1% for acquisitions intended as a primary residence, when applicable. 2) Second transfer (resale, second-hand): - Transfer Tax (ITP): general rate of 9%, with reduced rates applicable depending on personal circumstances or property characteristics (8%, 6%, 4%, or 3%). - The tax is calculated based on the cadastral reference value or the sale price, whichever is higher. Taxes applicable to commercial properties, warehouses, and offices 1) First transfer (new construction) when the seller is the developer: - VAT: 21%. - AJD: 1.4%. 2) Second transfer (previous use, transactions not subject to VAT): - ITP: 9% on the taxable base up to €1,000,000 and 11% on the excess. 3) Second transfer between businesses with waiver of VAT exemption: - VAT: 21%. - AJD: 1.4%. - The acquiring business with the right to deduction may exercise the corresponding deduction of the VAT paid in accordance with applicable regulations. Common expenses in residential property sales and the sale of commercial properties, warehouses, and offices - Notary fees: fees according to the official tariff. - Registry fees: official tariff for registration in the Property Registry. - Administrative management fees: fees for administrative processing, tax settlement, and registry inscription—approximately €423.50 (VAT included). - Seller's agency fees: included in the sale price and borne by the seller. - Buyer's agency fees: may apply when the buyer contracts purchase assignment services (Real Estate Personal Shopper); these fees are not tied to the purchase price.