This standard specifies the requirements, recommendations and indicators applicable to a Tourism Company to adequately consider the management, innovation, use of technologies, universal accessibility and sustainability for its transformation into a Smart Tourism Company. It is applicable to all types of tourism companies and public services linked to tourism, regardless of the subsector or tourism trade in which their activity falls, their size, location and nature. The standard must necessarily be applied to the entire organization and its processes and contemplates the set of tourist services provided by a Smart Tourism Company and in all axes (management, innovation, technology, accessibility and sustainability). This standard is applicable independently and autonomously by all tourism companies, located in any tourist destination, whether or not they have chosen to implement the methodology and standards related to Smart Tourist Destinations. This standard has been designed to be used independently, although it may be aligned or integrated with other management systems (for example, quality, environmental management, occupational health and safety management or information security). This standard can be used to demonstrate compliance with its requirements to a third party.