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These are tourist apartments for investment with a guaranteed tourist license, which must be rented out. The owner can use the property for up to 4 months a year. The apartments are fully furnished and equipped — everything is included in the price, ready to move in and rent out. VAT is 21%, but it can be refunded or deducted. It is refundable because the purchase is made for investment/rental purposes. There is a rental agency that manages all the apartments and takes care of everything. The developer offers guaranteed profitability: 25,000 euros net (after expenses, before taxes) per year for the first 3 years for all houses. In the case of penthouses with a higher price, the guarantee may increase to 30,000 euros per year.