[EN] In this paperwe seek to reflecton the relationshipbetween heritageand tourismthroughthe declaration ofprotection of propertyandIntangibleAsset ofCultural Interest.Law4/1998, onJune 11th, theCulturalHeritageof Valencia, as amended in 2004 and 2007includes thedeclarationof certaingoodsrepresentativeof thetraditional Valencianlifestyles andculture.As well as the expressions of the traditions of the people in his musical manifestation, artistic, gastronomic and of leisure, and especially those that have been an object of oral transmission and that support and promote the use of the Valencian one. It is for it that the declaration like immaterial BIC has contemplated many of the festivities most known about ou...