An exclusive opportunity to acquire eight ground-floor tourist apartments in two fully completed buildings in Villajoyosa, Costa Blanca. The units are legally classified as commercial premises (locales comerciales) and fully adapted for tourist residential use, offering a rare and secure investment structure in a highly regulated market.~~These properties benefit from a unique legal setup outside the residential community, ensuring full independence for tourist rental activity without community restrictions or voting risks.~~Key advantages include no community fees, individual tourist licences per unit, independent street access, and private terrace-gardens of approximately 25–37 m2 finished in artificial grass.~~As commercial units adapted for tourist use, they are subject to 21% VAT instead of 10% and do not include access to communal facilities such as the swimming pool. Depending on future Spanish tourism tax reforms (2027–2028, subject to legislation), VAT recovery may become possible.~~The location is highly attractive, just 900 metres from Playa Centro and the seafront promenade, approximately 35 minutes from Alicante Airport via the AP-7, and close to Benidorm and Altea. Restaurants, the old town, TRAM stop and all amenities are within walking distance, supporting strong year-round rental demand.~~Each unit includes an individual tourist rental licence, allowing short-term rentals through platforms such as Airbnb, Booking.com and Vrbo. Owners may use the property for up to 120 days per year, with the remaining days available for rental income, either self-managed or through a chosen rental agency.~~The apartments are delivered turnkey-ready for interior finishing, including fully fitted kitchens with appliances, air conditioning and heating systems (aerothermal), finished bathrooms, fibre internet pre-installation, and a 10-year structural warranty (LOE). Furniture and interior styling are not included.~~This is a rare opportunity to acquire commercially structured tourist units with strong licence security, operational independence and long-term investment stability in one of the most in-demand coastal markets on the Costa Blanca.~~Each unit includes an individual tourist rental licence, allowing short-term rentals through platforms such as Airbnb, Booking.com and Vrbo. Owners may use the property for up to 120 days per year, with the remaining days available for rental income, either self-managed or through a chosen rental agency.~~The apartments are delivered turnkey-ready for interior finishing, including fully fitted kitchens with appliances, air conditioning and heating systems (aerothermal), finished bathrooms, fibre internet pre-installation, and a 10-year structural warranty (LOE). Furniture and interior styling are not included.~~This is a rare opportunity to acquire commercially structured tourist units with strong licence security, operational independence and long-term investment stability in one of the most in-demand coastal markets on the Costa Blanca.