The goal of this study is to analyse with an economic approach the impact assessment of COVID-19 on Andalusian tourism through the input-output methodology using the social accounting matrix (SAM). Tourism is one of the key sectors of the Andalusian economy, representing 13% of regional GDP and 14% of employment. We observe how the GDP reacts to possible changes in tourism, specifically to two possible situations: a pessimistic situation with a fall of 68% and an optimistic situation with a fall of 65%. To do so, we use the most recent SAM built for 2016, with an approximation for 2020, and a linear applied general equilibrium approach. This will allow us to have a first approximation of the real effect of the drop in the tourism sector in Andalusia.