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This study discusses the process of outsourcing in hotels. The aim of this study was to determine why the hotels outsource their services and activities, and how the outsourcing process occurs in hotels in Curitiba, in the perspective of dynamic capabilities. Specifically we took as basis the theoretical model of Teece (2007) of the microfoundations of dynamic capabilities, in which the author proposes that the exploitation of organizational boundaries and coespecialization are part of the dynamic capability of organizations. Regarding the analysis, we used the technique of analyzing the content of categorical six hotels. The results show that the decisions of outsourcing were primarily motivated by financial reasons, such as the possibility of reducing costs and improving performance financier. In relation to the outsourcing decision process, it was observed that formalized processes are adopted especially by hotels that belong to chains. Independent hotels adopt more informal processes in the outsourcing decision.