[eng] This work has consisted of analyzing the restructuring of a 3-star hotel located in the Port of Alcúdia, in a 4-star hotel and adapting it to a client interested in bicycle touring.All the variables that affect the income and expenses of the hotel have been determined, obtaining results that have confirmed that this investment project would be profitable and viable for the company because the Net Present Value has been positive and the Internal Rate of Return has been greater than the Weighted Average Cost of Capital, indicating that the investment should be carried out.