The objective of this research is to measure the effects of intellectual capital (human, organizational and technological) on financial performance. The data belong to the economic censuses of the years 2009 and 2014 in the field of tourism, with information on hotel activities in the 32 states of the Mexican Republic. The least squares methodology was applied with adjusted panel-type errors, analyzing the human, organizational and technological influence on financial performance. The results suggest that in the first place there is the technological dimension, as it is significant in its two indicators in relation to financial performance. Second, there is the human, with two of two significant indicators. Finally, the organizational one, with one of three significant indicators in relation to the dependent variable. According to the hypotheses, technological capitals and the human capital establish a significant and positive effect with financial performance. However, intellectual capital, jointly, does strengthen finances. This work contributes, with empirical evidence, to establishing links between the different types of intangibles and financial performance, as well as helping to understand the drivers of financial performance and therefore a sustainable competitive advantage.