A crime scene has been declared in Nerang after a man was found dead early this morning.

Police were called to a commercial building on Nerang Street around 6.50am after a worker found the man lying unconscious near a vehicle in the basement car park.

Despite efforts by emergency crews, the man could not be revived and died at the scene.

A crime scene has been declared, with police urging members of the public to avoid the area.

The underground car park has been known to attract squatters over the past few years.

A Queensland Police spokesperson confirmed investigations into the circumstances surrounding the death are ongoing.

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