The third major industry in spain is tourism . tourism have 10 to 11 percent gdp of spain . spain has third level of the world in entrance of tourism after France and usa . incoming tourist of spain in 2016 was about 68.5 million tourist . largest count of tourist to spain are from united kingdom , France , Germany , italy , netherland and usa . spain get rank 2 in income of tourism after usa by 60.3 billion dollor at 2016 . summer resort and beaches was the first type that developed in spain . most important beaches of spain are : costa brava and costa daurade in Barcelona , costa blanca and costa del azahar in Valencia , costa calida in Murcia . spain has a lot of historical and heritage sites that are located in two biggest city : madrid and Barcelona . some of the most important site of spain are : cave of Altamira , old town of Segovia , monuments of Oviedo , historic center of Cordoba , Alhambra generalife , burgos cathedral . spain held a lot of festival every year and attract a lot of tourist by these festival . some of most important festival in spain are : holy week in Zaragoza , feria de Albacete , holy week in hellin , la tomatina , carnival of cadiz . and final point about tourism in spain is transpotation . spain has longest high-speen rail in Europe and second in the world after china .