There is an extensive literature on delimiting functional areas for management purposes in the social sciences. Nevertheless, in the field of tourism research there is no established set of criteria for delimiting tourism destinations. However, destinations are considered a main object of analysis and decision-taking for tourism management. This paper discusses the most relevant literature on delimiting functional zones and proposes a methodology for an application in the field of tourism. The research is illustrated with the results on zonification and production of statistical information already obtained by the Canary Islands System of Statistics. The results highlight the relevance of zoning in tourism with the support of the foundations and criteria for delimiting functional areas in the social sciences. Subjectivity is considered to play a crucial role among criteria for delimitation both in tourism and in social sciences in general.