The offer of tourist services is diversifying along with technological innovation. The unregulated accommodation has increased worldwide, however, in Cuenca, a World Heritage City, the characteristics of these establishments, physical density in the territorial space, their incidence in the formal sector and even the volume of tax evasion are unknown. The project aims to identify this sector through a quantitative approach of transverse cutting and descriptive, spatial and correlational scope in order to demonstrate that the formal sector rates are in reverse relationship with respect to the services of services and the elusion of taxes of the informal sector. In addition, the occupation of accommodation of informal establishments has an inverse behavior with respect to the number of places occupied in the formal sector.