Abstract: In tourism research, there is a special interest on resident attitudes towards tourism in their communities. Our paper aims to generate new knowledge by exploring not only the formation of those attitudes, but also the attitudes towards tourists (a concept more recently introduced in the literature). In addition, we explor how both types of attitudes are influenced by tourism non-specific factors: brand equity and brand identification. We tested our hypotheses through an empirical research based on 619 surveys to residents in Spain. Our results from a SEM analysis indicate that the residents´ attitudes towards tourism are positively influenced by their identification with their communities and their equity perceptions related to those places. In addition, the residents´ attitudes towards tourists are positively influenced by their attitudes towards tourism and identification, but not by equity. These findings have important implications in the field of tourism.

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