La Palma, the third most populated island, is a long way from experiencing the tourist growth sustained by Gran Canaria and Tenerife. Its scenic beauty, peace and quiet, local color, and enormous possibilities offered for rural tourism have made it focus on visitors wishing to combine rest and relaxation with the pleasures of nature.

The full name of the island is San Miguel de La Palma, and of all the Canary Islands it is the one most influenced by its Atlantic calling, evidenced in the greenness of the coasts, in the rural architecture of Portuguese influence, and in the character and traditions of its people. This grand mountain rising above the ocean 2,426 meters (7,957 ft.) at Roque de los Muchachos on a slope covered with vegetation, preserves a way of life based on the banana crop and the perpetuation of its traditional customs. The island lacks industry, and everyday life unfolds with a tranquility that does not take long to affect the visitor.

The island has a capacity for approximately 7,000 visitors, distributed among the lodgings at beach resorts, in the cities, and in rural areas. There are two small resorts on the coast, one on the eastern shore, and the other on the western shore. Los Cancajos to the east, is only a few miles from the airport and the capital of the island. Puerto Naos, in the agricultural township of Llanos de Aridane to the west, enjoys a sunnier climate due to its orientation. Both places grew up around two tranquil beaches of volcanic sand. There are also hotels situated in the capital, Santa Cruz de La Palma, and in the second largest city on the island, Los Llanos, close to the Caldera de Taburiente.

An increasing number of mountain hotels and houses for rural tourism are also available. This is an important tourist sector in La Palma due to the suitability of its countryside for all types of activities related to nature.