France had the highest number of bed-places in tourist accommodation establishments* in 2015 (5.1 million or 16.5% of the EU's total), followed by Italy (4.9 mio. or 15.6%) and Spain (3.5 mio. or 11.3%).
In total, that year there were 31.2 million bed-places available in the EU.
* Hotels, holiday and other short-stay accommodation, camping grounds, recreational vehicle parks and trailer parks.
The source dataset can be found here