Unparalleled potential featuring two adjacent properties spread over 5 units on the most sought-after beach block in San Juan. Outside of the Ocean Park flood line, remarkable opportunities of this caliber are rare. Nestled on Calle Yardley, mere steps from the widest expanse of beach in Ocean Park, this one-of-a-kind compound offers an extraordinary lifestyle while generating significant investment income. This property currently enjoys the full benefits of an issued Act 60 tourism decree, including -40% tax credit on all improvements to the property -0% sales tax on all materials and equipment purchased for the property operations and improvements. -75% discount on all property taxes -4% corporate tax on profits of the business. -0% tax on all profit distributions. -inquire about various other benefits. A generous total of 4,802 interior sqft spread over 11 bedrooms and 6 bathrooms - these fully furnished properties present a wide range of opportunities. Currently operating as a Bed and Breakfast registered with the government of Puerto Rico and benefiting from transferable tax credits and tourism decree, new owners can continue operating the current business, reside and long-term rent, or completely redesign a dream home on this large 686 square meter lot. This property is presented as five separate residences, offering a diverse array of living options. The main house at 20 Calle Yardley Place is a stunning two-story Spanish-style villa featuring 4 beds/2 baths and 1,976 sqft of living space. It showcases exquisite terracotta tiles throughout, complemented by elegant wooden accents. Glamorous French doors open to an airy floor plan that seamlessly connects the living room and dining area. Impressive 10-foot ceilings enhance the rich tones and numerous windows invite abundant tropical sunlight. The thoughtfully designed kitchen is equipped with custom cabinetry and adorned with Spanish tiles and includes modern amenities such as an extraction fan, a dishwasher, and generous storage. Step outside to the expansive back patio, which features a barbecue grill and a beautifully landscaped area ideal for relaxation or entertaining. The first floor also features a large office space. Ascending to the second floor, you will find three well-appointed bedrooms. This main residence combines historic elegance and functionality, including a 4-stage water filtration system and a 600-gallon water cistern. Behind the main residence are two beautifully furnished apartments. The ground floor apartment is 438 sqft offering 1 bed/1 bath, an open concept kitchen, dining, and living area. The layout is spacious and cozy, maximizing comfort. The second-floor apartment is 741 sqft and includes 2 beds/1 bath. The living area is adorned with unique, original tile flooring and opens onto a private balcony, complete with a hammock perfect for enjoying morning coffee. This unit features a separate and private roof-top terrace that provides breathtaking ocean views. The independent building adjacent to the main house at 18 Calle Yardley features two additional boho-chic apartments. The vibrant local community, combined with its proximity to Condado Beach, renowned dining establishments, and top-ranking schools, makes this location a magnet for both residents and tourists.