Abstract
For decades the economy was based on production and physical assets were the main source of resources. This situation has now changed, with intangible assets now being the main source of value creation and sustainability of competitive advantages in the company. The current definition of intangibles has focused on the strategic area within the Resource-Based Approach, emerging as a complementary structure to the Competitive Advantage approach. Goals: The analysis of intangibles as a scenario of competitiveness in the hotel industry, in particular, such as management, control and identification of unspecified intangibles. Metodology: Starting from the general objective, this research will have a mixed, quantitative and qualitative methodological approach. And through a quantitative research approach of analytical type, it is intended to know the influence of intangible resources on the factors that allow obtaining and sustaining a competitive advantage in the company. The above is based on the “Intellectus Model” (IADE-CIC, 2003) and the “Five Capital Model” (IADE-Caja Madrid, 2004). Contributios: Based on 106 variables analyzed, the multifactorial analysis by reduction of factors allows to determine 11 cross factors that contribute to generate the space of the intangible assets that in the case of the hotel which allows to be more competitive.