The Koka Apartments are really central if you want to enjoy both the beach and the nightlife in Playa del Ingles. These apartments sometimes get good reviews as you can see here and average ones like you can see here.
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If you are looking for 4 or 5 star luxury I would choose another place, perhaps Gloria Palace or Tamarindos. If you just want somewhere to lay your head after partying until the early hours, Koka Apartments might suit you. It is 200 metres from the beach. These apartments might be very basic but they are clean and affordable.