Literature on the trends of health tourism development has proven that it is becoming one of the most important tourism activities. With the growing popularity of this form of tourism, the structure of the needs of tourists and spa patients is simultaneously changing. This article presents the results of self-research carried out in Polish spa resorts based on a sample of 753 patients and spa tourists. The purpose of the research carried out was the development of a value proposition for the client of a spa enterprise as an element of a business model. At the same time, this paper points to the need to base spa activity on the values of sustainable development through key spa resources in the form of a therapeutic climate and natural raw materials applied in spa therapy. The key values for patients and spa tourists are the improvement of health with natural therapeutic resources, recreation in a place with a healing climate, achieving the effect of the treatment, the development of cultural activities, the possibility of taking care of a child during treatment, and the introduction of a psychologist and leisure animator. The mentioned features may become the basis for building a business model of spa enterprises to adapt the value propositions of a client in their business models to the needs demonstrated by the beneficiaries of these values. The problem raised in the article requires a simultaneous consideration of the principles of sustainable development in relation to the natural resources used in spa therapy.
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