Bale has been out of action since April with a torn calf, while James sat out Madrid's 4-1 thrashing of Celta that put them on the brink of the title.
But both have been included in Zinedine Zidane's 25-man squad to face the Andalucians on Sunday.
And while the Wales international is not guaranteed to play on Sunday, his return to action will cheer Madrid fans ahead of the clash in Cardiff's Millennium Stadium.
Madrid have received another boost with the return of Dani Carvajal, who along with Bale was a doubt to play in Cardiff.
The right-back is also in the squad, having suffered a hamstring injury that put his season in jeopardy at the start of May.
Elsewhere there are few surprises in the Merengue squad, with Cristiano Ronaldo set to play the season decider in La Rosaleda.
Zidane is back to his full complement of centre-backs, picking Pepe after the veteran Portugal player recovered from broken ribs to make the cut.