Among the factors determining the attractiveness and competitiveness of a tourism destinations, the variety of available resources, both tangible and intangible, emerged as a driving factor. As a prerequisite, the correct perception of the contribution given by the different equipment of the destination is need, even though this results hard for what concerns intangibles. For this reason, the present research aims: 1) to identify the role of intangible assets in destination competitiveness; 2) to verify the degree of adoption of plans based on the development of intangible assets; 3) to observe the role played by the involvement of the various actors, and thus the activation of a network, in intangibles’ development. Results, deriving from semi-structured interviews with the managers of 13 European Destination Cities, highlights the perception DMO managers about the role of intangible assets for destination competiteness, while the development of proper networks within the destination still lacks.
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