The purpose of the research was to present the situation in which tourist accommodation businesses are because of the Covid-19 pandemic, in the province of Veraguas, to guide business reactivation actions and execute the Post Covid-19 Strategic Plan, of Tourism Authority of Panama. We worked on an analytical investigation that investigated the current reality to interpret it; It is essential because it contributed ideas from the sample. On the methods and materials, the research was mixed: documentary, with the theoretical review of specialized literature to formulate antecedents and theoretical framework. Field; with primary data collection in a survey of tourist businesses, complement observation and interview with local authorities and prominent people in Veraguas. The presumption to verify the facts was: "Proposals to reactivate the tourist accommodation businesses affected by the Covid-19, in the province of Veraguas, can be guided, as long as the real situation of the province in the face of the pandemic is known." The direct beneficiaries are 31 lodging establishments, and groups organized to promote local development. Also are the students of the School of Tourism, the residents of tourist destinations in the districts of Santiago, Atalaya, Soná and Mariato, in Veraguas and tourism sector, by having a base to execute the Strategic Plan. The instruments recorded the negative impact on the tourism sector due to the health crisis, decreasing demand, only domestic tourism, economic problems due to expenses in fixed health protocols or hiring, reduction of personnel leaving the indispensable and the emotional problems. The interviewees think that it would be useful to know the reality in the interior businesses to allocate funds and resources appropriately, when executing the Strategic Plan.
