Resumo: In recent times there has been an increase in the supply of different types of accommodation, including tourist housing. The aim of this study is to determine the factors that measure the impact produced by tourist dwellings in Spain, with special emphasis on the territorial location of tourist destinations, so an approximation is made at the provincial scale. Non-parametric statistical techniques and multivariate analysis are applied for the study. The results show that this type of accommodation in Spain is not overdimensioned, that it is efficient and that it has a positive effect on different aspects, especially on the labor market associated with the sector. However, this impact is relative and heterogeneous, as it does not benefit the whole of Spain in the same way. This diversity shows the importance of the spatial location of tourist destinations as a determining factor of its impact, with the provinces located in the Spanish archipelagos and coastal areas being the most favored economically and in terms of employment by tourist housing.
