Outsourcing takes on special importance in the hotel sector. This article studies, from a strategic perspective, the characteristics that hotel activities must possess for them to be outsourced. A strategic perspective also requires analysis of the influence of outsourcing on organizational performance according to the strategic value of the activities. The results suggest that, apart from traditional factors, there are others, such as activity performance, substitutability and transferability, which may determine the decision to outsource. Evidence from the study implies that outsourcing has a positive influence on organizational performance. The study concludes with implications for hotel managers while also contributing to academic literature.