Measuring host communities' perceptions and attitudes towards tourism development has been increasingly common since the mid-1970s. The greater the growth of the tourism industry worldwide, the more relevant it has become to assess the impact of tourism activity on the local residents. In this paper we present the results of a study carried out in two EU countries highly dependent on tourism act though at a different stage of development. Our findings are based on qualitative and quantitative data obtained via a questionnaire survey designed in pre-covid 19 times to analyze the perceptions and attitudes of tourism college students from Croatia and Spain, today’s tourism employers and employees, towards tourism development in sun and sea desti-nations. Our aim is to contrast the hypothesis that the nationality of our sample is a significant variable when evaluating the socioeconomic and environmental impact of the development of the tourism industry. Croatia’s workforce, the most highly dependent on the EU travel and tourism industry show to be much more aware of the negative impacts of tourism development than their Spaniards counterparts; showing a tourism workforce more reluctant to further tourism development