Currently, tourism is an important part of the economies in economically advanced countries. The paper therefore deals with tourism as a multidimensional complex of productive services, ie. the productive services contributing to acquiring, maintaining and utilizing of human capital. From this perspective, we can distinguish recreational - health function, cultural - cognitive, educational - learning, scientific and informational function, acquiring social capital function and the function of intensifying experiences. Aim of this paper is to evaluate of spa tourism in connection with productive services and with the practice of implementing reforms.