In the European Union there are between 13 and 20 million handicapped. That represents between  5% and 9% of the total population of the EU (Eurostat, 1995). One can understand the importance of this group for the whole European society.

The goal of this research is a comparison between the tourism opportunities for physically handicapped in Spain and the Netherlands: understand the relationships between tourism and handicapped. In our post-Fordist society, despite the crisis of the Welfare state, Holidays are still a social right. Holidays for handicapped is a social demand.