Tabaiba, located on the southeast coast of Tenerife, features easy access via stairs and is nestled in a sheltered location that often results in calm waters. The wreck of El Peñón, a highlight of this dive site, lies at a depth of 30 meters and was intentionally sunk to create an artificial reef. This makes it a prime destination for advanced divers seeking exploration. However, the nearby shallow reef wall, ranging from 6 to 10 meters, provides an excellent opportunity for divers of all experience levels to discover local marine life and stunning underwater landscapes.

Tabaiba features a diverse underwater landscape primarily consisting of sandy areas, with rocky formations mainly present by the entrance. The shallow reef wall ranges from 6 to 10 meters, providing an ideal environment for beginner and intermediate divers. The wreck of El Peñón lies just a few minutes' swim from the dive site entrance at a depth of 30 meters. Nearby the shipwreck, there is a small artificial reef featuring a dog statue.

Tabaiba is home to a variety of marine life, providing divers with opportunities to encounter diverse species. Expect to see barracudas, garden eels, scorpionfish, and tunas, along with vibrant club-tipped anemones on the way to the wreck. Lobsters and groupers can often be found hiding among the rocks in the shallow rocky reef, contributing to the area's rich biodiversity.