In the context of micro, small and medium-sized tourism enterprises (MSMEs), flexibility and heterogeneity can be characteristics that add value to them. However, the lack of integration to treat, both its operation as the environment, makes it difficult to understand the various problems to which they are exposed. The previous, stresses the need for these human activity systems to coexist in a changing environment, an organisation that seeks to its operation and maintenance. In this regard, this work takes up the concept of complementarity from the perspective of Systems Science. In this sense, complementarity refers to the beneficial adaptation of the heterogeneous capabilities of tourism companies and to contribute to the innovation of their services to achieve the basic objective of a living system, that is to say, to survive and evolve with its environment. The Soft Systems Methodology and the Viable System Model were used, obtaining, as a result, a construct that proposes to order and amplify the internal variety, allowing to counteract the external variety.