| Nerjaluna Hotel Costa del Sol | 3.0 star rating | 11 | Nerja |
 | Nerja Medina Hotel Costa del Sol | 2 Keys | 25 | Nerja |
 | Nerja Penthouse - Two Bedroom Hotel Costa del Sol | Without Official Category | | Nerja |
 | Nerja Princ Hotel Costa del Sol | 3.0 star rating | 20 | Nerja |
 | Nerja Villas Hotel Costa del Sol | Aparthotel 2* | 50 | Nerja |
 | Nexus Benalmadena Suites and Apartments Hotel Costa del Sol | 3 Keys | 15 | Benalmadena |
 | NH Marbella Hotel Costa del Sol | 4.0 star rating | 163 | Marbella |
 | NH San Pedro de Alcantara Hotel Costa del Sol | 3.0 star rating | 60 | San Pedro |
 | Nuestra Señora de la Victoria Hotel Costa del Sol | 3.0 star rating | 145 | Rincón de la Victoria |
 | Oasis De La Cala Apartment Complex Hotel Costa del Sol | 3 Keys | 3 | Mijas Costa |
 | Occidental Estepona Thalasso & Spa Hotel Costa del Sol | Superior 4* | 92 | Estepona |
 | OH Diana Park Hotel Costa del Sol | 3.0 star rating | 90 | Estepona |
 | OH Marbella Inn Hotel Costa del Sol | 3.0 star rating | 56 | Marbella |
 | Olivar 34 - Three Bedroom Hotel Costa del Sol | Without Official Category | | Rincón de la Victoria |
 | Ona Campanario Hotel Costa del Sol | 3 Keys | 102 | Mijas Costa |
 | ONA CLUB BENAVISTA Hotel Costa del Sol | 3.0 star rating | 49 | Estepona |
 | ONA VALLE ROMANO Golf & Resort Costa del Sol | 3 Keys | 430 | Estepona |
| Pablo Mar . Hotel Costa del Sol | 4.0 star rating | | Torremolinos |
 | Palace Costa del Sol Hotel | 2.0 star rating | 18 | Torremolinos |
 | Palia Las Palomas Hotel Costa del Sol | 4.0 star rating | 289 | Torremolinos |
 | Parador de Nerja Hotel Costa del Sol | 4.0 star rating | 98 | Nerja |
 | Paraiso del Mar Hotel Costa del Sol | 3.0 star rating | 17 | Nerja |
 | Paraje Los Cabreras 14 - Four Bedroom Hotel Costa del Sol | Without Official Category | | Rincón de la Victoria |
 | Parasol Garden Hotel Costa del Sol | 3.0 star rating | 171 | Torremolinos |
 | Park Plaza Suites Hotel Costa del Sol | 4.0 star rating | 51 | Puerto Banus |
 | Parque Central - Two Bedroom Hotel Costa del Sol | Without Official Category | | Casares |
| Pension Los Faroles Hotel Costa del Sol | Boarding House | 11 | Fuengirola |
 | Penthouse Cristina - Two Bedroom Hotel Costa del Sol | Without Official Category | | Nerja |
 | Pepe Mesa Hotel Costa del Sol | 2.0 star rating | 20 | Nerja |
 | Perla Ii - Two Bedroom Hotel Costa del Sol | Without Official Category | | Fuengirola |
 | Perla Marina Hotel Costa del Sol | 4.0 star rating | 197 | Nerja |
 | Perla Marina Hotel Costa del Sol | 1 Key | 22 | Nerja |
 | Perla Playa - Two Bedroom Hotel Costa del Sol | Without Official Category | | Fuengirola |
 | Pez Espada Hotel Costa del Sol | 4.0 star rating | 205 | Torremolinos |
 | Picasso Hotel Costa del Sol | 3.0 star rating | 214 | Torremolinos |
 | Piedra Paloma Hotel Costa del Sol | 2.0 star rating | 27 | Estepona |
 | Pierre & Vacances Benalmadena Principe Hotel Costa del Sol | 2 Keys | 106 | Benalmadena |
 | Pierre & Vacances Estepona Hotel Costa del Sol | Aparthotel 4* | 301 | Estepona |
 | Pierre & Vacances Terrazas Costa del Sol Hotel | 3 Keys | 328 | Manilva |
 | Playa Bonita Hotel Costa del Sol | 4.0 star rating | 336 | Benalmadena |
 | Playa Golf Hotel Costa del Sol | 2 Keys | 17 | Benalmadena |
 | Playamar - Three Bedroom Hotel Costa del Sol | Without Official Category | | Torremolinos |
| Playa Miguel Beach Club & Aparthotel Hotel Costa del Sol | 3.0 star rating | | Torremolinos |
 | Plaza Cavana Hotel Costa del Sol | 3.0 star rating | 39 | Nerja |
 | Plaza De Las Flores - Two Bedroom Hotel Costa del Sol | Without Official Category | | Casares |
 | Plazamar Hotel Costa del Sol | 2 Keys | 14 | Torremolinos |
 | Poblado Watu - Selwo Hotel Costa del Sol | 3.0 star rating | 23 | Estepona |
| Princesa Hotel Costa del Sol | Vacationals Turistics Houses | 125 | Fuengirola |
 | Princesa Playa Hotel Costa del Sol | 4.0 star rating | 100 | Marbella |
 | Princesa Solar Hotel Costa del Sol | 4.0 star rating | 80 | Torremolinos |