| Summary: | In the beginning of 21st century, tourism is one of the more important elments in the development of certain geographical areas. I this paper we analyse the relation between tourism, culture and economy, and how all of this subjects are linked to the concept of cultural tourism. Similarly, we present the analysis of the economic impact that this tourist sector culd have on the World Heritage Cities. With this objective, we design a methodology to accumplish this analysis and show an empirical study of the economic impact produced in a city, Córdoba. Furthermore, we plan to make a simulation to the short and medium term of the number of overnights in this city that could be used to plan public politics and private enterprises
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