ABSTRACT
The research analyzes the impacts of tourism in the Villa de Zaachila, Oaxaca, considering community perceptions and their relationship with sustainable development in the context of COVID-19. A five-point Likert-type scale was used, over a threeyear period, considering time variables (before, during, and after) related to the pandemic and its link with social, economic, and environmental issues. Representative local stakeholders in the tourism sector were interviewed using qualitative convenience sampling. Community tourism operators' perception of tourism activity was erroneous, as they considered it irrelevant. However, they were indirectly dependent on the consumption of goods and services by visitors from outside the community. Changes and adaptations were made at the community level that made it possible to cope with the pandemic and identify the importance of tourists to the community's economy and development. The authors conclude that perceptions play a significant role in the analysis of reality and in the success of any community tourism project to achieve development objectives. © 2022 Interciencia Association. All rights reserved.