This exquisite duplex penthouse is situated in Lomas del Rey, within the prestigious Marbella Golden Mile, offering an outstanding combination of comfort and sophistication. The property enjoys a prime location close to amenities, transport links, renowned schools, and the beach, making it both a tranquil retreat and a practical base for modern living. Spanning a total built area of 363.5m², with 206.22m² of refined interior space and an extensive 157.3m² terrace, this luxury residence is presented as a sole agency listing and is brand new, having never been occupied. The penthouse comprises three spacious bedrooms and three en-suite bathrooms, alongside an additional guest toilet, all finished to the highest standards. Elegant features such as marble and parquet floors, underfloor heating throughout (including bathrooms), and an advanced smart home system create a seamless blend of style and convenience. The property is fully equipped with individual air conditioning units, double glazing, security shutters, an alarm system, and video entrance, ensuring year-round comfort and peace of mind. The open-plan kitchen, designed with an expansive marble island, is fitted with top-of-the-line appliances, and the living and dining areas are effortlessly connected for optimal entertaining. Select furnishings from Minotti and other leading Italian brands are optionally available, adding a touch of international elegance. This residence offers a wealth of communal amenities, including beautifully maintained gardens, a heated swimming pool, SPA, and 24-hour security with surveillance cameras, doorman, and gated access. A lift, secure underground garage, and storage room further enhance convenience. The property’s expansive private, covered, and uncovered terraces provide spectacular views of the sea, mountains, gardens, and pool, while features such as a jacuzzi, solarium, barbecue, and utility and laundry rooms cater to every aspect of a luxurious lifestyle. Pets are allowed, and the development is child-friendly, with proximity to playgrounds and communal spaces. This penthouse represents an exceptional opportunity for discerning buyers, as it qualifies for a significantly reduced purchase tax (7% vs. 11.2% for new developments), while remaining completely untouched and never before rented. Finished in excellent condition and fully furnished, it perfectly encapsulates the Marbella Golden Mile’s unique blend of exclusivity, convenience, and breathtaking natural beauty.