Its objective is focused on emphasizing the importance of the use of indicators for smart planning and management, taking as a reference the system of indicators developed by Invat tur within the framework of the strategy led by Turisme Comunitat Valenciana and used by currently the destinations that are part of the Network of Smart Tourist Destinations of the Valencian Community (made up of 97 destinations). The results of the research show the need for destinations to plan their evolution within a framework of intelligent management hand in hand with indicators of sustainability, governance, accessibility, innovation, marketing and tourist information, areas that in turn constitute the challenges they face. current destinations