Duplex penthouse in Tres Torres. Spacious areas and panoramic views,Barcelona

GAlÍ Real Estate is honored to present Ordino Mountain Residential Resort, located in a natural environment and with impressive mountain views. In this exclusive residential project, born from a modern reinterpretation of traditional Andorran architecture, the concept of a wooden cabin on a two-story stone podium is reinterpreted, which, far from being erected as a conventional housing block, organizes a residential community. exclusive around a common garden.~Despite being traditional materials, wood and stone are used in the project as contemporary materials, with the aim of achieving an innovative image but rooted in the place. Large panes of glass, oriented towards the incredible landscape of the country and the common spaces of the development, give the complex an innovative image and bring nature and architecture closer.~Impressive villas with five to eight bedrooms are offered on several floors and spacious two- and three-bedroom apartments with terraces with stunning views of the surrounding mountains. The homes have a modern design, with minimalist furniture, in neutral colors. They offer an open-plan layout, with large open spaces, such as the living-dining room with the open-plan kitchen, separated by a central island, as well as exclusive rooms such as a cinema room, spa or private gym. Likewise, the homes have BREEAM certification, a certification that recognizes sustainability efforts in terms of energy efficiency and environmentally friendly construction.~The development has common amenities spaces, including a spa and a gym, as well as a multifunctional, open-plan social club area with a room for children and another for adults.~~Both the spa and the gym are located in a privileged area of the plot. Through large glass panels, extraordinary views of the valley are obtained, which make this space the ideal place to relax and enjoy the silence and nature throughout the year. #ref:03986/5210

Located in one of the most sought-after residential areas of Roses, close to the town center and beaches, this prestigious villa is designed to combine exclusive private living with a high-yield investment opportunity. The property benefits from an official tourist rental license, allowing accommodation for up to 15 guests overnight, and many more for private events. Spread over several levels, the villa offers spacious and elegant living areas. A fully equipped independent kitchen with terrace, a bright dining room, and a refined living room with fireplace are complemented by a library opening onto a terrace with barbecue area. The night area features six en-suite bedrooms with built-in wardrobes, including one with a private terrace. Additionally, two offices, a gym, several guest toilets, a laundry room, and a stylish Andalusian patio. The lower level is dedicated to wellness and entertainment, including a games room, spa area with sauna, jacuzzi, and heated indoor pool, a large dining room with floor-to-ceiling windows, and a summer kitchen. Outside, a beautifully landscaped garden surrounds the villa, complete with a built-in barbecue and space to build an outdoor pool. The villa is equipped with all modern amenities: central heating and air conditioning, double-glazed windows, shutters, alarm system, and security cameras. A unique villa on the Costa Brava, perfect for enjoying a luxury second home or developing a profitable tourism business, within walking distance to the beach and the center of Roses. #ref:CBLX02969

This bright apartment stands out for its spectacular private terrace of almost 50 m², facing south, a real luxury in one of the most sought-after areas of Barcelona, just a few meters from Francesc Macià and Diagonal. The apartment opens onto a spacious entrance hall with built-in wardrobes, which leads to a fully exterior living-dining room, bathed in natural light and with direct access to the terrace, perfect for enjoying all year round thanks to its unbeatable orientation. The kitchen is separate, functional, and can be opened up to the living room to create a modern, open-plan space. It has three double bedrooms, two of which have built-in wardrobes, and two full bathrooms with showers, with the option of converting one of the bedrooms into a comfortable suite. In addition, the apartment has a large corner balcony that runs along most of the property. Equipped with hot/cold air conditioning and pre-installed gas, it offers multiple possibilities for adaptation according to your needs. The views of Avenida Sarrià, together with its orientation, guarantee a very bright and surprisingly quiet home. The building has a concierge service and private parking is included. Unbeatable location, surrounded by shops, restaurants, pharmacies, supermarkets, and perfectly connected by tram, bus, and quick access to the entire city. A property with character, exterior space, and an exceptional terrace in one of the best areas of Barcelona. #ref:CBES2839

We present you an exclusive contemporary villa located in one of the most emblematic areas of Jávea: Ambolo. This privileged enclave offers the perfect combination of nature, privacy and sea views, ideal for those who want to enjoy a relaxed lifestyle without sacrificing elegance and comfort. Javea, with its traditional charm and stunning coastal setting, has established itself as one of the most sought-after destinations on the Costa Blanca. Its sunny climate, beaches with crystal clear waters, excellent services and infrastructure make this town a safe bet for both residence and investment. The villa has been carefully designed to offer a modern and functional home. The upper floor houses four spacious bedrooms, ideal for ensuring the privacy of its inhabitants. On the ground floor, the spacious open-plan living room connects to a state-of-the-art kitchen, equipped with high-end appliances, creating an open, bright and welcoming area. One of the great attractions of this property is its sea views, visible from almost every corner of the house and especially from the large outdoor terrace, perfect for relaxing, sunbathing or sharing unforgettable moments. If you are looking for a sophisticated villa in a privileged setting on the Costa Blanca, this is your chance. Contact us today for more information or to arrange a personalised viewing. #ref:CBS558N

Coldwell Banker Premier Real Estate offers you this extraordinary modern design villa located in front of the sea, in one of the most privileged locations on the Costa Dorada. Surrounded by nature, with maximum privacy, this property offers luxury, functionality and sustainability in an unrivalled environment. The house has a constructed area of 544 m² distributed over three levels, on a plot of 1,070 m² facing south and with spectacular views of the Mediterranean from almost all its rooms. On the main floor, we access through an elegant hall that connects to a spacious double-height living-dining room. This area is divided into two levels: the upper one houses a cosy library with an office, and the lower one, an exquisitely decorated living room that merges with the dining area. Thanks to its large-format windows and open design, natural light is the protagonist at all times. On the same floor we find a double bedroom with en-suite bathroom and an impressive master suite with a whirlpool bath, separate shower, dressing room and modern fireplace. Both bedrooms offer direct sea views. The lower floor houses a sophisticated living room with direct access to the outdoor area and a modern independent kitchen, equipped with a central island, breakfast area and sea views. This level also includes a double pantry, a guest toilet and a third bedroom with a full bathroom and direct access to the porch and pool. On the third level there is an independent area ideal for guests or service personnel, consisting of a single bedroom, bathroom with shower, living space with kitchenette and access to a porch that gives access to the garden. There is also a gym, laundry room, wine cellar and a large garage with capacity for four vehicles. The entire house is equipped with top quality materials and has been adapted for people with reduced mobility, including access by lift. The exterior of the villa is a true haven of tranquillity. A large terrace with tropical wood floors that surrounds a spectacular infinity pool on two of its sides stands out. The covered porch is ideal for outdoor dining and relaxing moments overlooking the sea. The garden, completely landscaped and with an automatic irrigation system fed by a large rainwater collection tank, includes a greenhouse and spaces designed for comfort and disconnection. Located in Cala Tamarit, one of the most exclusive areas of Tarragona, this property is surrounded by lush Mediterranean vegetation and a few steps from coves with crystal clear waters. The area offers excellent road, rail and public transport connections to the centre of Tarragona and Barcelona. Within walking distance you will find high-end services, international schools and a wide range of leisure, gastronomy and sports. Don't miss out on this gem on the Gold Coast! Call us today. #ref:CBPR48

Great Opportunity in Can Rectoret: Spacious Plot in a Natural and Tranquil Setting We present this magnificent plot of 550 m², located in the exclusive Can Rectoret neighborhood, a peaceful residential area surrounded by nature, just behind Tibidabo and within the prestigious Sarrià-Sant Gervasi district. This plot is perfect for building a detached single-family home in a unique and privileged environment, ideal for those looking for peace and natural beauty without being far from the city. The plot allows for the construction of a single-family home of up to 220 m², distributed over three floors, with a maximum occupancy per floor of approximately 137 m². This flexible design offers great potential to create your dream home, tailored to your needs and preferences, in the heart of nature. The land is located in an area with asphalted roads, sewerage, and electricity, ensuring a comfortable and accessible environment. Additionally, from here, you will enjoy stunning views of Collserola Park, a valuable natural space for outdoor activities, hiking, and cycling. The connectivity is excellent: the plot is just 1.7 km from the Les Planes station, 7 minutes by car or bus from the neighborhood. From this station, you can easily access downtown Barcelona in just 15 minutes, as well as Sant Cugat, Sabadell, and Terrassa, with high-frequency trains. Can Rectoret is a mountain neighborhood offering an unparalleled quality of life, surrounded by nature and tranquility, yet close to the city. It is an ideal location for those who want to live in a peaceful and beautiful environment while enjoying the convenience of being well-connected to major urban areas. Don't miss the opportunity to live in this unique setting and build the home of your dreams in Can Rectoret! Contact us for more information or to schedule a visit. The sale price does not include taxes or expenses, which are payable by the buyer under current regulations: ITP for previously transferred land, VAT and AJD for newly developed land or urban projects, as well as notary and registry fees and administrative costs if contracted. Availability to be agreed. The offer is subject to price changes or withdrawal without notice. Areas and boundaries are indicative. Brokerage fees shall be borne according to the agreement. Detailed information will be provided before any deposit is paid. #ref:CB2065LL

This modern, top-quality villa is situated in Velaya Gardens, a prestigious frontline beach development on the New Golden Mile, just minutes from the heart of Estepona via the new Paseo. Set on an 884 m² plot, the property offers 371 m² of built space plus 146 m² of terraces, creating a spacious and elegant living environment. Crafted with premium finishes, the villa features a large open-plan living and dining area, seamlessly connected to a fully fitted Bulthaup kitchen with state-of-the-art Gaggenau appliances. The master suite includes an en-suite bathroom and walk-in dressing area, complemented by a guest suite with its own en-suite and two additional guest bedrooms that share a bathroom. Thanks to its south-to-west orientation, the villa enjoys abundant natural light and stunning sea views. The open and covered terraces lead directly to a private garden and swimming pool, perfect for outdoor living and entertaining. Additional features include an elevator to all levels, underfloor heating, a high-efficiency aerothermal air conditioning system, and three garage spaces with a separate storage area. Offered fully furnished, this turnkey residence presents a rare opportunity to own a luxurious beachfront home in one of the Costa del Sol's most sought-after locations. #ref:CBSH487

Magnificent apartment located in one of the best areas of Escaldes, surrounded by all the services you need in your daily life: schools, shopping centers, parks, and green areas, yet at the same time in a quiet setting with hardly any traffic.~The home has 3 spacious double bedrooms, all exterior and very bright. The master bedroom has an en-suite bathroom with a shower.~Its large, modern, and functional living-dining room with an open kitchen stands out, with direct access to a beautiful south-facing terrace.~ Aerothermal heating and underfloor heating throughout the home~ PVC windows with triple glazing for excellent thermal and acoustic insulation~ Beautiful interior design and top-quality materials~In addition, it has a practical separate room for a washing machine, dryer, and storage.~The property includes a large storage room and a double parking space.~This is a recently built apartment, less than 3 years old.~A home designed to enjoy tranquility, comfort, and quality of life, without sacrificing an excellent location.~Contact us for more information. #ref:04365/5210

Fully renovated in 2025, this apartment is located in a character building with lift on one of Barcelona's most valued avenues. The property offers 200 m² built (185 m² usable) with a comfortable and well-proportioned layout. It features 3 en-suite bedrooms and a total of 4 bathrooms, with built-in wardrobes and quality finishes. The south orientation and large windows overlooking the tree-lined avenue provide pleasant natural light throughout the day. The property also benefits from a private terrace, extending the living space and allowing for quiet outdoor use. The renovation has been carried out with durable materials and practical solutions, ensuring a high level of comfort for both primary residence or second home in the city. Well-established location, well connected and with all amenities within walking distance. Key features 200 m² built | 185 m² usable 3 en-suite bedrooms 4 bathrooms Private terrace Fully renovated in 2025 South facing Built-in wardrobes Individual heating Air conditioning Building with lift Energy certificate B #ref:CBES2850

Exclusive residential development located in the heart of Escaldes-Engordany, just 500 meters from the Principality's economic and social center.~Situated in a prime location, the development boasts spectacular panoramic views over the Andorra and Escaldes valleys, as well as excellent orientation with year-round sunshine.~The project comprises an elegant 14-story tower with 124 apartments, designed for comfort, functionality, and high energy efficiency.~The apartments feature large windows, spacious terraces, and contemporary architecture, creating bright and airy spaces that connect with the natural surroundings.~The development offers a variety of apartment types and sizes to suit different needs, all with a modern and functional layout.~~The homes feature:~- Spacious covered terraces with large glazed surfaces~- Open-plan kitchen, dining, and living areas~- High-performance thermal and acoustic insulation~- High-end finishes~~The building boasts comprehensive communal areas designed for the well-being and enjoyment of its residents:~- Outdoor solarium with panoramic views~- Fully equipped gym~- Landscaped outdoor spaces~- Exclusive access for residents to Camí del Falgueró and Rec del Solà~In addition, the building offers a concierge service and elegant communal areas with sophisticated finishes.~~The building has been designed with high-quality materials and modern construction solutions:~- Reinforced concrete structure with strategically placed metal elements~- Ventilated façade with a slate-colored ceramic finish~- High level of thermal insulation and energy efficiency~- The terraces feature non-slip, wood-effect porcelain tile flooring, metal railings, and decorative planters.~~The kitchens are open to the living-dining room and equipped with high-end materials and appliances:~- Neolith, Silestone, or similar countertops~- Integrated BORA extractor fan~- Siemens or similar appliances: induction hob, oven, microwave, refrigerator, dishwasher~- Contemporary upper and lower cabinets with solid color and wood finishes~- Extendable faucets~~The bathrooms incorporate premium materials and a modern design:~- High-end ceramic wall tiles~- Wall-hung vanity unit with integrated sink~- Hansgrohe or similar thermostatic faucets~- Glass shower enclosure~- Ultra-thin shower tray~- Recessed rain shower~~The homes feature materials selected for durability and comfort:~~- Aluminum exterior joinery with thermal break, Schüco or similar~- Triple glazing with double air chamber~- Large-format porcelain stoneware flooring (two finishes to choose from)~- Carré or similar built-in wardrobes Similar~- Armored entrance door~- Integrated LED lighting in several rooms~~The building incorporates modern systems to guarantee maximum comfort and efficiency:~- Centralized heating and hot water system connected to FEDA Ecoterm~- Underfloor heating throughout the property~- Ducted air conditioning (except in bathrooms)~- Dual-flow ventilation system with heat recovery~~The building has 4 floors dedicated to parking and storage, with automatic access.~~Pre-installation for electric vehicle charging~~A unique development in Escaldes-Engordany that combines location, views, construction quality, and complete communal areas.~Gali Real Estate at your service. #ref:04998/5210

AN EXCLUSIVE GEM ON AVENIDA DE PAU CASALS WITH VIEWS OF TURÓ PARK! Located on the prestigious Avenida de Pau Casals, this spectacular flat offers a unique opportunity to live in one of the most exclusive areas of Barcelona, with unrivalled views of the emblematic Turó Park. Currently under renovation, the property has a luxury design project that can be adapted to the tastes and needs of the buyer. With an exceptional layout, this flat stands out for its spaciousness and luminosity. The main living room, with large windows, offers impressive views of the park. It has 5 bedrooms (3 exterior) and 6 bathrooms, as well as built-in wardrobes that provide ample storage space. The property is located in a classic estate with lift and concierge service, reflecting the exclusive character of the area. With the high-end refurbishment, this property will become one of the most desirable properties in the area. A unique home in the heart of Barcelona. #ref:CBES2477

Newly refurbished flat for sale in the heart of El Born, with 3 bedrooms, 3 bathrooms, and 4 balconies. Newly renovated with high-quality finishes. Entering the flat, a hallway with an elegant original floor and a first courtesy bathroom, opens the way to the day area, with a large living-dining room with an open plan fully equipped kitchen. The living room stands out for its large restored original windows, which provide a lot of light to the area. Connected to the living room, we find a first room that can be used as an office, with a refined fireplace. The sleeping area offers 2 double bedrooms, both with en suite bathrooms and a balcony. In particular, the first suite has a bathroom with a comfortable shower. In contrast, the master bedroom has an open vanity area with a sophisticated double sink and a separate bathroom with a large bathtub. The property is part of a historic estate dating back to the 1930s, hosting an important art museum. Entering the flat you can appreciate an impressive entrance hall with unique modernist decoration, a jewel of the old town. Located in the heart of Barcelona, the Born is a vibrant neighborhood that perfectly combines historic charm with modern sophistication. Known for its narrow winding streets and perfectly preserved medieval architecture, the Born is a paradise for culture lovers and food enthusiasts. Do not hesitate to contact us for more information or to arrange a visit. #ref:CBES2261

Apartments of new construction, with a modern architecture, with 2 bedrooms and 2 bathrooms, kitchen open to the living room, with several models to choose from, terrace and garden on the ground floor and terrace and solarium on the top floor; All of them distributed to make the most of the space, taking advantage of the light of the Mediterranean and offering a plus of comfort in your day to day. The equipment of the apartments is also oriented to comfort with underfloor heating, air conditioning system cold heat ducts with thermostat in living room, generation of domestic hot water, with appliances included and a decoration project that give them a unique, modern and current style. The common areas are designed to relax and enjoy with the family, with swimming pool surrounded by large terraces to enjoy the sun, children's play area, social club, gardens and parking areas. A short distance from Cala del Llebeig, the town of Moraira and of course all the services that the Cumbre del Sol Residential Resort is equipped with. #ref:CBS147

Impressive luxury house / villa for sale in Andorra la Vella, located in prestigious residential area, a few meters from the shopping center, where we find all the necessary services. Thanks to its location and orientation, enjoy magnificent views of the valley and sun all day and throughout the year.~~It is an independent house, of classic style and with high quality finishes (noble materials among which include marble). All rooms are exterior and with views.~~This fantastic house has 907m2 of useful area, which is divided into 4 floors connected by stairs and lift:~~- Floor -1: on this floor, with 390m2, we find a huge garage (with capacity for 8 cars approximately), a storage room, the laundry area, the engine room, the cellar, and a room and kitchen for the service.~~- Ground floor: with 200m2, we find the entrance hall that leads to an immense room of about 80 m2, very bright and with access to the garden; In this room there is a large fireplace that provides a very cozy atmosphere. Just in front is the dining room, with a table for 20 people. Also on this floor is the kitchen and a toilet. From all the rooms on this floor you can access the beautiful garden, which surrounds the entire house.~~- 1st floor: with 214 m2 consists of 4 very large double bedrooms, all of them exterior and with fitted wardrobes. One of the rooms is a suite, with access to a terrace, large dressing room and beautiful bathroom with bath and shower. The other 3 rooms also have access to balcony and enjoy sun all day. 2 large bathrooms give service to these rooms. Both in the hall and in the bedrooms there is parquet on the floor, and the walls and floors of the bathrooms are covered by refined marble.~~- 2nd floor: with 102m2, it has a large living room with fireplace and an office.~~It should be noted the finishes and quality of all the materials used in the construction. The windows are aluminum with double glazing; and the blinds are electric. It has a diesel boiler for the production of hot water and heating.~~UNIQUE HOUSING, FOR ITS LOCATION, ORIENTATION AND FINISHES.~PRICE TO CONSULT #ref:00374/5210

Located in the prestigious Marbella Club Golf Resort with 24-hour security, this contemporary Andalusian-style villa combines timeless elegance with modern luxury. The complex features an 18-hole golf course designed by Dave Thomas and renowned stables for equestrian competitions. The villa offers a spacious living room with a glass fireplace and views of the 113 m² pool, landscaped gardens, and the Mediterranean Sea. It includes a TV room, formal dining area, open-plan kitchen with GAGGENAU appliances, and two ground-floor bedrooms with en-suite bathrooms. On the upper floor, the master suite features a dressing room and luxurious bathroom, along with two additional bedrooms and a full bathroom. Amenities include a private gym, sauna, steam bath, home cinema with Bang & Olufsen, large terraces with panoramic views, outdoor kitchen with barbecue, and leisure areas. The property includes a closed garage for two cars, parking for several vehicles, and advanced security systems. South-facing orientation ensures natural light throughout the day, while proximity to international schools, supermarkets, and beaches adds convenience to the luxurious lifestyle offered in this exclusive Benahavís setting. #ref:CBSH1475

Charming village house dating from 1900, located in the center of the village of Albons, just 10 minutes from the beaches of l'Escala on the Costa Brava. This village house is ideal as a primary or secondary residence, or for rental investment. Spread over three levels, it boasts bright, functional spaces and great potential for conversion. It features ceramic floors and gas-fired heating. It's in a prime location, close to all amenities and the main roads to Barcelona and France. Please contact us to arrange a viewing and discover the full potential of this house. #ref:CBLX02950

Set in a privileged environment, surrounded by tranquility and offering spectacular open views, this exclusive three-level detached home combines spaciousness, design, and functionality in every corner. With an approximate built area of 400 m2, plus a 300 m2 private garden and a 45 m2 panoramic terrace, this property offers the perfect balance between modern comfort and a close connection to nature.~~Upon entering the ground floor, which spans 230 m2, you will find a spacious garage with capacity for two vehicles, along with additional areas designed for everyday living and well-being. These include a versatile space that can be used as a gym or office, a dedicated area for bicycles, motorcycles, and ski equipment, as well as a practical laundry room and a guest toilet. From this level, there is direct access to the private gardenan authentic oasis of tranquility featuring a charming wooden cabin, ideal for storage or as a leisure space.~~The first floor, measuring 100 m2, is designed as the true heart of the home. It is arranged as a large open-plan space integrating a TV lounge, dining area, and a fully equipped kitchen, all bathed in natural light thanks to large windows, with direct access to the spectacular 45 m2 terrace. This outdoor space is perfect for entertaining or enjoying peaceful moments with panoramic views. On this same level is the master suite, a haven of comfort featuring a walk-in wardrobe, a full bathroom with bathtub, shower, and double sink, as well as a spacious double bed.~~On the second floor, covering 70 m2, the home reveals its most intimate and cozy side. Here you will find a bright reading areaan ideal space for relaxationand a dedicated office area, perfect for remote working. This level is completed by a full bathroom with double sink, bathtub, and shower, a separate toilet, and two bedrooms: one featuring a practical mezzanine that enhances space and versatility, and another designed to maximize natural light and the surrounding views.~~The property stands out for its carefully designed layout, generous spaces, and seamless connection to the outdoors. Every detail has been thoughtfully conceived to offer space, privacy, and comfort, in a serene environment that invites both relaxation and social living.~~In short, a unique home with extensive grounds and incomparable views, where every detail has been designed to offer a high-quality lifestyle in an exceptional natural setting.~~Available May 2026.~~Do not hesitate to contact us to arrange a viewing. Inmobiliaria Galí is at your disposal. #ref:04591/5210

A spectacular 128 m² penthouse with 2 bedrooms and 3 bathrooms, featuring a stunning 109 m² private terrace with a swimming pool and chill-out area - a true oasis right in the heart of Barcelona. This modern and sophisticated property is situated in a building that underwent a complete refurbishment in 2020 on the iconic Calle Princesa. The building retains its original façade, whilst the interior is newly built, combining historic charm with contemporary comforts. It also features high-quality communal areas, including a landscaped courtyard exclusively for residents, underground parking with two spaces included in the price, a storage room and a communal laundry area. The property offers an excellent layout. The living area features a spacious and bright living-dining room with a fully fitted open-plan kitchen equipped with high-end appliances, facing south and boasting three balconies overlooking Calle Princesa. The sleeping area, overlooking a quiet landscaped inner courtyard, comprises two double bedrooms, one of which is en suite, as well as a second full bathroom. The property also includes a practical separate utility area. The private terrace is undoubtedly the standout feature of this property: 109 m² designed for maximum enjoyment, complete with a private heated swimming pool, kitchen, bathroom and chill-out area. An ideal space for events and moments of relaxation, in a unique and privileged setting. Located in the Born district, one of Barcelona's most vibrant and charming neighbourhoods, this area combines history, culture and lifestyle. Its pedestrianised streets, lined with art galleries, boutiques, restaurants and characterful cafés, create a unique atmosphere that appeals to both local residents and international buyers. Just a short walk from the sea, Ciutadella Park and the old town, the Born offers an authentic city experience, ideal for those seeking to experience the heart of Barcelona with character and sophistication. Please do not hesitate to contact us for further information or to arrange a viewing. The sale price does not include taxes or expenses derived from the transaction, which, according to current regulations, are borne by the buyer: (i) for resale properties, Property Transfer Tax (ITP) at the applicable regional rate; (ii) for new-build properties, VAT and Stamp Duty (AJD); (iii) notary and land registry fees; and (iv) administrative costs if applicable. Availability to be agreed. The offer is subject to price changes or withdrawal from the market without prior notice. The information provided, including surface areas, is for guidance only. Real estate agency fees will be borne by the corresponding party according to the signed agreement. Detailed and personalised information will be provided to any interested party prior to the payment of any deposit, in accordance with applicable regulations. #ref:CBES2891