[eng] In 2020, the epidemic spread rapidly throughout Spain, and this public
health emergency caused a major impact on the development of the Spanish
tourism industry, including theme parks, and brought Palma's tourism industry
to an unprecedented halt. Based on this, this paper explores the development
status of theme parks (comparison between China and Spain), how theme
parks can maintain profitability under the epidemic, and the future development
plan of theme parks, to draw lessons for the quality development of the theme
park industry in Spain.