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In this paper we seek to reflect on the relationship between heritage and tourism through the declaration of protection of property and Intangible Asset of Cultural Interest. Law 4/1998, on June 11th, the Cultural Heritage of Valencia, as amended in 2004 and 2007 includes the declaration of certain goods representative of the traditional Valencian lifestyles and culture. As well as the expressions of the traditions of the people in his musical manifestation, artistic, gastronomic and of leisure, and especially those that have been an object of oral transmission and that support and promote the use of the Valencian one. It is for it that the declaration like immaterial BIC has contemplated many of the festivities most known about our Comunitat Valenciana, such as “Las Hogueras de San Juan, “Las Fallas”, “La Cabalgata de los Reyes Magos de Alcoy, increasing the visit tourist after his declaration with the maximum protection. We will analyze, so, some of them and his relation with the tourist activity, to the being an essential element for the dynamization of the territory

La dinamización en el ámbito turístico mediante la puesta en valor de los Bienes de Interés Cultural Inmaterial