In this article are presented the results of the first phase of the analysis of the value chain of religious tourism in Colombia, this is a process in which, from the bibliographic and documentary review related to the value chain, a descriptive approach is made to its links from its global and local context, including its stages, links and added value by its agents. The municipalities of Zipaquira and Bojaca were taken as reference of study, after some interviews, field work and the characterization of the resources or religious goods of these two destinations, it was possible to conclude that despite having a similar theme in their tourism proposal, they both have different approaches to be used by the tourist (pilgrimage, cultural interest) and in the levels of development in its value chain factor, a situation that directly affects the processes of planning and consolidation of the tourist activity as a source of income for these destinations.