The aim of this paper is to achieve a study of the complex regulatory framework applicable to the spanish tourism sector, based on the rapid and violent emergence of the coronavirus (COVID-19). It analyzes the current normative group of the hotel, restaurant, tourist transport and realize some brief considerations on the tourist leases of business premises, company and accommodation management, in an attempt to configure the basic legal structures of the tourism sector in Spain. It offer a current vision of tourism legislation in our country, analyzing the European Union law and the internal one, after the state of alarm declaration, and realize a brief references to the hospitality companies, restaurant, tourist transport as well as the rental accommodation contract and of tourist company. © 2020, Iustel. All rights reserved.