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The purpose of this paper is to analyse, on the basis of information gathered from 3,048 questionnaires, the factors which determine the daily expenditure in the destination of tourists in 14 emerging urban-cultural destinations in Andalusia (Spain), using an OLS regression model. The results confirm that tourist expenditure is explained by a set of factors related to the socio-economic profile of the tourist, the characteristics of the trip, the activities of the tourist in the destination and the degree of satisfaction with the destination. Knowledge of these aspects allows tourism policy to be oriented towards maximizing the revenue generated by the tourist in the urban-cultural destinations analysed, which are in the first stages of their life cycle. [ABSTRACT FROM AUTHOR]