Selective solar absorbent coating and manufacturing method, with solar absorption and low emissivity properties. The coating comprises a substrate (1) of metal, dielectric or ceramic material, at least one highly reflective metal layer (2) in mid-far infrared applied to the substrate itself which provides low emissivity properties, a multi-layer structure of alternating dielectric and metallic layers (3) of subnanometric thickness applied to the reflective metal layer and at least one dielectric layer (4) that acts as an anti-reflective layer for the solar spectrum. The coating is applicable as a selective absorbent coating in absorbent tubes for parabolic-trough solar collectors, in solar panels for hot water, heating or domestic cooling, both in the form of absorbent tubes and absorbent sheets, in capture systems in tower solar thermoelectric power plants, and in capture systems in Stirling disk systems.