Spanish Abstract: El articulo tiene el objetivo de explicar el Modelo Vega-Rivero de medicion y gestion del Capital Intelectual, que desde hace varios anos se ha desarrollado en diversas organizaciones turisticas. Se exponen los principales enfoques para la medicion de los intangibles y se detalla el modelo de los autores apoyado en la revision bibliografica de diversos modelos de amplio reconocimiento internacional como Intelec (Euroforum 1998) e Intelectus (Euroforum 2002), diferenciandose de estos en la division del Capital Relacional en: Capital Clientela, Capital Proveedores e Interrelacion con otros Agentes, con el fin de proporcionar una informacion mas desglosada a los encargados del proceso de toma de decisiones. Con la perspectiva del enfoque de gestion los autores exponen su modelo y un procedimiento para su implementacion. English Abstract: The article aims to explain the Vega-Rivero Model of Measurement and Management of Intellectual Capital, which has been developed in several tourist organizations for several years. The main approaches for the measurement of intangibles are presented and the authors' model is detailed, supported by the literature review of several internationally recognized models such as Intelec (Euroforum 1998) and Intelectus (Euroforum 2002), differentiating between them in the division of the Relational Capital in: Capital Clientele, Capital Suppliers and Interrelation with other Agents, in order to provide more disaggregated information to those in charge of the decision-making process. With the perspective of the management approach, the authors present their model and a procedure for its implementation.