Public authorities have played a key role in the tourism competitiveness considering that this agent has the obligation to provide different infrastructures and to guarantee distinct services for both the tourist and the tourist destination itself. The public administrations of the territories in which tourism has an important weight for the economy of Spain have brought to light certain financing problems. Given this fact, the implementation of specific fiscal instruments which tax this activity and that fall to the agents participating in the sector may contribute to obtain the necessary funding to deal with different public policies.