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This study aims to present a theoretical discussion about the role of tourism in the expansion and spatial reorganization of capitalism in sun and beach destinations on the periphery of capitalism. To support the discussion, we use the concept of spatial solution, in addition to the concepts of extensive and concentrated urbanization to analyze the spaces of the tourist urbanization and the spaces known as “the other side of the road” or “the second city”. It is based on the argument that tourism is an efficient instrument in the geographical expansion of capitalism as it requires a complex process of urbanization for its development. It is considered that the double process of urbanization generated by tourism is directly related to the need for capital to profitably produce and absorb surpluses in its constant search for accumulation. Thus, the discourse of social benefit and poverty reduction vanishes through accumulation practices that extractively use all possible resources for profit. [ABSTRACT FROM AUTHOR]