The disruption generated by the smart economy and the collaborative economy in the environment requires the ability to reinvent tourist destinations and stakeholders. The need for a new smart tourism destination model integrating the 3's (Smart, Share and Sustainability) is identified. The Madrid case study illustrates the impact of Airbnb tourist accommodation on the territory using certain quantitative indicators. By means of a cluster analysis, various groupings of the districts are carried out, based on different indicators (number of accommodation, number of accommodation/average price of the accommodation) which make it possible to measure the degree of impact of rented tourist accommodation (Airbnb) in the territory. The analysis of tourist rentals is complemented by grouping the districts according to the price of rents for permanent use (Fotohouse), in order to have a more reliable picture of the rented dwelling in the Spanish capital. Finally, different solutions for the decongestion of certain districts are suggested, highlighting the possibility of using artificial intelligence through algorithms for effective destination management; the importance of guiding government action towards sustainability of the destination is emphasised.