Abstract: Analyzing the potential of resources that an agricultural ranch can offer to the invited tourist leads to describe the intangible heritage that gives the unique value and difficult to imitate each farm. That is why we started from the classification of intangible assets recognized as assets in the financial-accounting field, as intangible capital within the company and as intangible assets and services in sustainable agritourism activities. These last resources were basically referred to cultural and natural intangibles, each of which was broken down and analyzed. The analysis focuses on the imperative need to maintain and continuously improve the quality of intangible heritage, since they are the nature of the value on which the farm bases its attractions to compete. Make feel, live, experience and surprise the tourist will be the challenge that transforms the values that the farm has in distinctive strengths and can with them manage to transform them into competitive advantages. It is concluded that the great amount of values that an agricultural ranch can offer to the tourist will depend on the way in which the visitor is shown the intangible heritage.

Key words: sustainable agritourism; intangible cultural heritage; intangible natural heritage; distinctive strengths

JEL codes: L83, Q01, Q5, Q51