This beach is a gem and therefore belongs in part to The Ritz-Carlton, Abama hotel. The beach is free to enter, but you have to walk a bit to get there, including a large stairway.
On Playa de Abama, you will find a Ritz-Carlton beach club, where you can hire beds and eat in a restaurant. The cost of the beds is a lot higher than in other places in Tenerife. If you want to lie on your own towel on the beach, you can do so