diff --git a/pms_l10n_es/models/__init__.py b/pms_l10n_es/models/__init__.py
index 2f6f191dd..7f0a2ff29 100644
--- a/pms_l10n_es/models/__init__.py
+++ b/pms_l10n_es/models/__init__.py
@@ -3,3 +3,4 @@
 from . import pms_property
 from . import pms_log_institution_traveller_report
 from . import res_country_state
+from . import pms_ine_tourism_category
diff --git a/pms_l10n_es/models/pms_ine_tourism_category.py b/pms_l10n_es/models/pms_ine_tourism_category.py
new file mode 100644
index 000000000..2680579ab
--- /dev/null
+++ b/pms_l10n_es/models/pms_ine_tourism_category.py
@@ -0,0 +1,16 @@
+from odoo import fields, models
+
+
+class PmsIneTourismCategory(models.Model):
+    _name = "pms.ine.tourism.category"
+    _description = "Hotel category in the Ministry of Tourism. Used for INE statistics."
+
+    name = fields.Char("Category", required=True)
+    category_type = fields.Char("Category type", required=True)
+
+    def name_get(self):
+        data = []
+        for record in self:
+            display_value = record.category_type + " (" + record.name + ") "
+            data.append((record.id, display_value))
+        return data
diff --git a/pms_l10n_es/security/ir.model.access.csv b/pms_l10n_es/security/ir.model.access.csv
index 36ef563cc..45ee01d1e 100644
--- a/pms_l10n_es/security/ir.model.access.csv
+++ b/pms_l10n_es/security/ir.model.access.csv
@@ -1,3 +1,4 @@
 id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
 user_access_traveller_report_wizard,user_access_traveller_report_wizard,model_traveller_report_wizard,pms.group_pms_user,1,1,1,1
 user_access_traveller_report_logs,user_access_traveller_report_logs,model_pms_log_institution_traveller_report,pms.group_pms_user,1,1,1,1
+user_access_pms_ine_tourism_category,user_access_pms_ine_tourism_category,model_pms_ine_tourism_category,pms.group_pms_user,1,1,1,1
diff --git a/pms_l10n_es/views/pms_ine_tourism_category.xml b/pms_l10n_es/views/pms_ine_tourism_category.xml
new file mode 100644
index 000000000..ff9064992
--- /dev/null
+++ b/pms_l10n_es/views/pms_ine_tourism_category.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<odoo>
+    <record model="ir.ui.view" id="pms_ine_tourism_category_view_form">
+        <field name="name">pms.ine.tourism.category.form</field>
+        <field name="model">pms.ine.tourism.category</field>
+        <field name="arch" type="xml">
+            <form>
+                <sheet>
+                    <group>
+                        <field name="name" />
+                        <field name="category_type" />
+                    </group>
+                </sheet>
+            </form>
+        </field>
+    </record>
+    <record model="ir.ui.view" id="pms_ine_tourism_category_view_tree">
+        <field name="name">pms.ine.tourism.category.tree</field>
+        <field name="model">pms.ine.tourism.category</field>
+        <field name="arch" type="xml">
+            <tree>
+                <field name="name" />
+                <field name="category_type" />
+            </tree>
+        </field>
+    </record>
+    <record model="ir.actions.act_window" id="open_pms_ine_tourism_category">
+        <field name="name">INE Categories</field>
+        <field name="res_model">pms.ine.tourism.category</field>
+        <field name="view_mode">tree,form</field>
+    </record>
+    <menuitem
+        name="INE Tourism Categories"
+        id="menu_open_pms_ine_tourism_category_form_tree"
+        action="open_pms_ine_tourism_category"
+        parent="pms.menu_reservations"
+        sequence="30"
+    />
+</odoo>