Resort Hotel and Spa for sale! This luxury hotel features 39 rooms and is located in the beautiful Chiriqui region of Panama. It offers stunning views of the Pacific Ocean and surrounding rainforests. The hotel includes a variety of suites, such as junior, master, and a two-bedroom penthouse. Situated on 14.83 acres, the property boasts three pools, a hot tub, a spa, and a restaurant with event facilities for up to 200 people. Guests can also enjoy eco-tourism activities like ATV rides, horseback riding, and waterfall tours. Additionally, the project is tax-exempt under Law 80 for 15 years.