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In the 21st century, tourism has become one of the main socio-economic activities at the global scale. After the Second World War, tourism expansion was explosive and social sciences progressively started to study the tourist phenomena. Nevertheless, it is relatively a new study field. Meanwhile, tourist accumulation of capital was studied from a critical perspective in the seventies, since the eighties the critical dimension has been abandoned and most of tourism studies have justified and legitimated the logics of tourist capital. Recently, within the process of neoliberal capitalist globalization, critical analyses have been developed again on tourism. On the other hand, besides the fact tha Spain is one of the most important tourist regions of the world, Spanish authors do not stand out for their critical view on tourism.