Resumo: The complexity of the tourist activity makes it dificult to determine a set of indicators that could be applied in a universal way to improve the competitiveness of the destinations. The target is to analyze what are the indicators that differentiate the competitive position of the analyzed cultural destinations and to confirm the competitive position of the same ones taking like the tourist inflow as regarding. Surveys were conducted with the providers of tourist services in the destinations of Puebla, Oaxaca, and San Cristóbal de las Casas. The cluster statistical analysis, the conformation of competitiveness indexes and the discriminant analysis allowed to identify that the indicators of situational conditions, tourist general infrastructure, natural resources, and tangible hereditary resources help to differ to the evaluated destinations
