The creation of the 4 C's Matrix of Tourism Destination Competitiveness aimed to consolidate and organise research questions about the area or areas in which tourist destinations should concentrate their attention. To consolidate the Matrix, 4 phases (preliminary, preparation, test and evaluation) were completed. In the preliminary phase, a theoretical review on the Tourism Destinations Competitiveness Matrices was carried out; in the preparation phase we used the Delphi method inviting experts in the area of economy and tourism to contribute with their experiences in the construction of the survey instrument; in the test phase we validated the questionnaire through the Content Validity Coefficient; in the evaluation phase a non-probabilistic approach was used, i.e. a convenience sample to obtain answers from tourists, residents and destination managers. This paper presents the methodology and development of the test phase of the Matrix, using the Content Validity Coefficient (CVC). The contributions received and validated allowed us to create the base matrix with a CVC of 0.8961.