Evaluating the resources in a tourism destination is one of the previous tasks in the development of its comprehensive planning. There are many criteria to use in order to evaluate tourism resources; but, independently on the number of attributes considered the fact is that not every criterion is equally important in the process of evaluation and ranking of the tourism potential of a destination's resources. In contrast to other well-known methodologies, the aim of this paper is to propose a methodology to weight qualitative and hierarchical evaluation attributes by estimating a discrimination parameter. In this research, an item response theory (IRT) model is used, the graded response model, to estimate each attribute's discrimination coefficient. This parameter will be the basis to propose a weighting system for the entire set of attributes. Graded response model (GRM) will also allow establishing a hierarchy of resources by constructing a continuous latent scale, where it will be possible to position every analysed resource in the tourism destination. The applicability and robustness of the IRT methodology will be tested using data from rural tourism resources in the Spanish province of Cáceres.
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