This study examines the quality of service provided by accommodation establishments as a factor in tourism’s competitiveness. The new application of the concept of quality is determined by the customer's perception, interests, and expectations, and quality is a competitive factor that will lead to full customer satisfaction. The purpose of the study was to determine the service quality of lodging establishments based on guests' perceptions of tangible elements such as reliability, responsiveness, safety, and empathy as factors of tourism competitiveness in northern Peru. The study had a quantitative approach with a descriptive, non-experimental, cross-sectional design. A non-probabilistic convenience and intentional sampling method was chosen, in which 14 lodging establishments participated. The modified SERVPERF service quality measurement scale was used. The tangible element dimension is perceived from the establishment's facilities and the staff's appearance. Reliability with the promise of service at the established time and the predisposition to solve problems. Responsiveness is perceived in terms of speed of service and the ability to respond to customer needs. Security is perceived in terms of trust, discretion, and respect for guests' privacy, as well as in the transactions they carry out. Finally, empathy in the personalization of service and friendliness. The results show positive perceptions in the five dimensions of the SERVPERF model, concluding that the level of service quality is regular in lodging establishments based on the guest's perception. An important fact to consider is that between 20% and 30% of the respondents' answers are neutral, showing aspects to be improved, such as the use of attractive materials, personalized attention, and guest satisfaction.