The Municipality of Sopron MJV intends to implement the planned spa development independently, without a consortium partner (but in cooperation with and involving the relevant actors). Tourism is a sector that deserves special attention in the economic fabric of Sopron: the diverse, attractive sector, including heritage, active, event, wine and health tourism, directly or indirectly employs a significant part of the population and ensures a livelihood. Tourism tax accounts for 3.3 % of the local tax revenue of the municipality. Based on 2014 HCSO data, 381645 guest nights were registered in commercial accommodation in the city and a further 35707 nights were recorded in other (previously private) accommodations. In line with this important economic role, the Municipality of Sopron MJV has long considered tourism as a strategic sector, and in the previous development cycle, a number of applications were directly or indirectly linked to the development of tourism. The historical past and the related built heritage, the UNESCO World Heritage Site of Fertő, the historical wine region, the subalpine climate, which is unique in the national context, the status of a climatic and balneological spa, and the beautiful natural environment (Sopron Landscape Protection Area — Soproni Mountains) are favourable conditions for the development of complex tourist offer. Health tourism of global importance has been an important sub-area of Sopron tourism for decades. However, the problem is that healthcare providers are not an integral part of the traditional Sopron tourist offer and operate quite separate from it. In order for health tourism to be truly competitive in the city, a number of shortcomings need to be addressed (e.g. improving the accessibility of spas, developing a wider range of health tourism offers and complex packages, qualitative and quantitative development of related ancillary services, urban image and resort structural improvements, and carrying out marketing activities highlighting uniqueness). Although the health institutions in Sopron health resorts — Sopron-Balfon and Lőverek — are not municipal but state-run (the departments of Erzsébet Sopron Teaching Hospital and Institute of Rehabilitation), the complex supply and quality development of the spas has long been among the city’s development ideas, e.g. Sopron’s MJV Long-term Settlement Development Concept, Sopron MJV’s Integrated Settlement Development Strategy 2014-2020 is a priority for the development of health tourism as a tourist driving sector, including Balf and Lőverek. However, in recent years, there have been no interventions in this area on a scale that would have helped to strengthen the position of health tourism. The grant source therefore contributes to the realisation of the planned developments of Sopron MJV Municipality, i.e. building on its health tourism capabilities and strengthening its competitiveness, improving the supply both quantitatively and qualitatively, thereby increasing demand. The application source allows the local government to create a complex range of spa services, which, accompanied by appropriate marketing activities, addresses a wider audience, reduces seasonality and encourages guests to spend higher, thus strengthening the ability of tourism to generate income. The increase in the number of visitors helps small local businesses (e.g. dentists, plastic surgeons) providing high-quality healthcare services to grow and increase their revenues. The development of health tourism contributes to the development of a healthier society and to the growth of the municipal income, which allows for further development and has a positive impact on local employment. All this strengthens the image of Sopron as a liveable and lively city.