Venezuela is a country that has been privileged by nature endowing it with spectacular natural scenarios that allow to develop, throughout its entire territory, all kinds of tourist activities. However, tourist activities have not had enough transcendence to become a factor of economic growth and social improvement because they have not been considered as one of the main economic activities to produce foreign currency. The study is defined as a documentary research conducted for the purpose of widening the existing knowhow on the subject and is based on the review of the current legal norms, review of prior works and other information and data already displayed.