 | Nautico Hotel Tenerife | 2.0 star rating | 40 | Santa Cruz de Tenerife |
 | Neptuno Costa Adeje Hotel Tenerife | 3 Keys | 106 | Costa Adeje |
 | NH Tenerife Hotel | 3.0 star rating | 64 | Santa Cruz de Tenerife |
 | Nopal Hotel Tenerife | 3.0 star rating | 68 | Puerto de la Cruz |
 | NORTH COAST APARTMENTS Hotel Tenerife | Apartment 3rd Category | 8 | Puerto de la Cruz |
 | Occidental Santa Cruz Contemporáneo Hotel Tenerife | 3.0 star rating | 150 | Santa Cruz de Tenerife |
 | Oceano Vitality Hotel & Medical Spa Tenerife | 4.0 star rating | 86 | Bajamar |
 | Oeste - Two Bedroom Hotel Tenerife | Without Official Category | | El Medano |
 | Ole Tropical Tenerife Hotel | 4.0 star rating | 189 | Playa de las Americas |
| Orlando Club Resort Tenerife | 2 Keys | 447 | Costa Adeje |
 | Oro Blanco Apartments Hotel Tenerife | 2 Keys | 143 | Playa de las Americas |
 | Palia Don Pedro Hotel Tenerife | 3.0 star rating | 128 | Costa del Silencio |
 | Palm Beach Club Hotel Tenerife | 4 Keys | 318 | Playa de las Americas |
 | Palmeras Playa Hotel Tenerife | 3.0 star rating | 170 | Puerto de la Cruz |
 | Paloma Beach Apartments Hotel Tenerife | 1 Key | 230 | Los Cristianos |
 | Panoramica Garden Hotel Tenerife | 3.0 star rating | 207 | Los Realejos |
 | Panoramica Heights Hotel Tenerife | 3.0 star rating | 90 | Costa Adeje |
 | Paradero II Hotel Tenerife | 2 Keys | 70 | Playa de las Americas |
 | Paradero I y II Hotel Tenerife | 2 Keys | 115 | Playa de las Americas |
 | Paradise Court Aparthotel Hotel Tenerife | 2 Keys | 20 | Costa Adeje |
 | Paradise Park Fun Lifestyle Hotel Tenerife | 4.0 star rating | 376 | Los Cristianos |
 | Parador de Cañadas del Teide Hotel Tenerife | 3.0 star rating | 37 | La Orotava |
 | Paraiso del Sol Hotel Tenerife | 2 Keys | 147 | Costa Adeje |
 | Paraiso Royal Hotel Tenerife | 3 Keys | 119 | Playa de las Americas |
 | Park Club Europe Hotel Tenerife | 3.0 star rating | 241 | Playa de las Americas |
 | Park Plaza Hotel Tenerife | 2 Keys | 49 | Puerto de la Cruz |
 | Parque Cattleya Hotel Tenerife | 2 Keys | 74 | Playa de las Americas |
 | Parque de la Paz Hotel Tenerife | Aparthotel 3* | 221 | Playa de las Americas |
 | Parque de las Americas Hotel Tenerife | 3.0 star rating | 70 | Costa Adeje |
 | Parque del Sol Hotel Tenerife | 3.0 star rating | 184 | Costa Adeje |
 | Parque del Sol Hotel Tenerife | 3 Keys | 184 | Costa Adeje |
 | Parque San Antonio Hotel Tenerife | 4.0 star rating | 252 | Puerto de la Cruz |
 | Parque Vacacional Eden Hotel Tenerife | 3 Keys | 224 | Puerto de la Cruz |
 | Pearly Grey Ocean Club Hotel Tenerife | 4.0 star rating | | Callao Salvaje |
 | Pelinor Hotel Tenerife | 2.0 star rating | 73 | Santa Cruz de Tenerife |
 | Pepa - Two Bedroom Hotel Tenerife | Without Official Category | | Santa Cruz de Tenerife |
 | Perla Gris Aparthotel Hotel Tenerife | 3.0 star rating | 112 | Callao Salvaje |
 | Perla Tenerife Hotel | 3.0 star rating | 130 | Puerto de la Cruz |
 | Pez Azul Hotel Tenerife | 3 Keys | 135 | Puerto de la Cruz |
 | Pizarro - One Bedroom Hotel Tenerife | Without Official Category | | El Medano |
 | Pizarro - One Bedroom No.2 Hotel Tenerife | Without Official Category | | El Medano |
 | Playaflor Chill-Out Resort Tenerife | 1 Key | 23 | Playa de las Americas |
 | Playa los Roques Apartamentos Hotel Tenerife | 3 Keys | 40 | Los Realejos |
 | Playaolid Suites & Apartments Hotel Tenerife | 3.0 star rating | 203 | Costa Adeje |
 | Playa Real Resort Tenerife | 4.0 star rating | 176 | Costa Adeje |
 | Playa Sur Tenerife Hotel | 3.0 star rating | 75 | El Medano |
 | Playazul Hotel Tenerife | 2 Keys | 94 | Playa de las Americas |
 | Poblado Marinero Hotel Tenerife | 2.0 star rating | 47 | Puerto Santiago |
 | Ponderosa Hotel Tenerife | 3.0 star rating | 108 | Costa Adeje |
 | Poolhaus Chayofa - One Bedroom Hotel Tenerife | Without Official Category | | Chayofa |