Tourism is a strategic industry in the national and regional economy. This is why it is essential to develop competitive tourist destinations in Spain due to the growth of tourism and leisure industry internationally. The growing presence of competitors in general offer involves implementing strategies and diversifying supply. For more performance or better, the tourism industry should offer greater value to their customers. Therefore, prospects of tourism in Spain and its potential for development depend on the ability of industry to show the deployment of reorganization and diversification strategies. In this idea lies the main motivation of our research work: the transformation of the tourist accommodation industry in Catalonia.
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