Marbella is a tourist destination that offers the largest number of luxury home rentals whose study is based on the so-called collaborative economy, which includes the Airbnb platform as the most used channel. Airbnb Luxe and Luxury Retreats launches exclusively to the Luxe housing offer. This research analyzes the case of the luxury offer in Marbella on this platform, as well as a bibliographical review on luxury in tourism and a qualitative research of 13 interviews on the supply side, both with homeowners and real estate agents focused on in the luxury segment in Marbella. The main results offer relevant conclusions, as characteristic are the visible and non-visible aspects that make a home luxury, the need to carry out a study on the luxury segment that does not currently exist to determine what it is and what it is not. luxury, among other things, and that the city of Marbella is one of the main luxury vacation spots in Spain. Despite the subjectivity of the term luxury, this research proposes several possible definitions adaptable to the type of accommodation most in demand in Marbella, the large and luxurious villas.