摘要：An exploration of the Autonomous Communities of Spain with the highest number of beaches with Q of quality is studied in this work. The purpose of this paper is to analyzed the Autonomous Community with the more Q of Quality and study the differences between the tourism expenditure in this region. The Q of quality is a certificate granted by the Institute for Spanish Tourism Quality that guarantees high quality in certain sectors. This study finds that Andalusia is the main autonomous community with the highest number of beaches with quality Q. In addition to this, a comparison between the average expenditure of residents in Spain and foreigners who take leisure trips is analyzed in this study. However, when comparing the average expenses of people who do tourism in Andalusia to the average cost throughout the entirety of Spain during their vacations and holidays, it was determined that they are not significantly different. Even so, a significant difference between the average expenditure of residents and tourists in Spain is determined. In future research, this study will be extended to the other Autonomous Communities of Spain to find differences among them.
