This article aims to reflect on the competitiveness of tourism in Ouro Preto (Brazil) and Cusco (Peru), considered cultural heritage by UNESCO, analyzing aspects such as the growth of cultural tourism, heritage management, business performance and its impact on cultural attractions and community local. This work also offers a very current socio-economic picture of both cities, which will allow us to initiate a deeper analysis of the relationship between cultural tourism and sustainable development in these destinations.