The standardization of what a luxury hotel should provide is not clear yet (Heine, 2011), although some organizations have provided the industry with guidelines (UNWTO, 2015). This phenomenon may rely on the different idea of what hotel brands or people have from luxury as a concept, therefore, the main objectives for this research have been designed in order to analyse what is this idea that people have from luxury and the importance they give to what is stated as so. Firstly, to understand the main characteristics of luxury, not only in the hospitality industry but as current products and as well. Secondly, to identify the features luxury hotels should have and provide. Thirdly, to analyse the importance given in the reality of luxury hotels. These objectives have guided the author obtaining reliable data towards the main research question “How is luxury understood in five star hotels Mandarin Oriental and W in Barcelona, Spain”.