This article identifies some of the main categories on cultural heritage included in the Santander departmental development plans (2008-11 and 2012-15), in order to characterize it according to diverse forms of conceptualization, management and bonds with other aspects. The grounded theory is the methodology used and from its analysis two closely linked concepts of cultural heritage were identified: culture and tourism. The research results show future risks and opportunities in the region. They emphasize that heritage is seen as the commemoration of the "santandereanidad" or department belonging feeling, tourism and regional development motor, which often emphasizes the financial potential of heritage and ignores the social and anthropological side that this encompasses.