Due to the pandemic generated by COVID-19, the Culture Sector has been one of the most affected, however, this could be reactivated from the virtualization of cultural heritage with a cost-benefit analysis.[...] the results obtained show promise and represent an alternative for the promotion of cultural heritage and tourism. Keywords: Cultural heritage, free and commercial software, virtualization, Structure from Motion (SfM), point cloud. 1. Yung y Khoo-Lattimore (2019) realizaron una revisión sistemática de la literatura sobre realidad virtual y