This study aims to investigate the intellectual structure of P2P accommodation platforms through a co-citation analysis by using a social network approach. To this end, this paper analyzed 79 articles retrieved from the Scopus database. The findings show that there is a clear connection between the intellectual structures of P2P platforms and tourism journals. The cluster analysis identifies four groups, representing the intellectual structure of the P2P platforms. We discuss three relevant topics related to the theoretical pillars: the different levels of analysis, the diverse disciplines involved, and the increasing centrality gain by hospitality and tourism (H&T) studies. For each point, a future research agenda is proposed.