In this work we have estudied the main characteristics the water and tourism in the Iberian Peninsula, specially in the «inland» Tourism. A important plan actions intends generate an active relationship among the different institutions and from this development all the actions which will make a definite contribution to the relaunching of the thematic. It is considered in the South of the Europe as one cultural and natural heritage. Finaly the present work presents some thoughts about the characteristics, problematical and reality of the management of water tourism.