Casa particulares
Casa Ernesto y Marlen
Wonderful hosts best mojitos anywhere, great homecooking, and a convenient location a five minute walk from the town square and bus station. (http://casa-ernesto-y-mar...)
If you're hoping to socialize with Cubans, not elderly Canadians, stay in town at a casa particulares licensed bed & breakfast. Every other house in Viñales is a casa particulares and homeowners are adding rooms as fast as they can scrounge up concrete blocks. Expect to pay 25 CUC per night based on double occupancy, plus meals, which will be better than the hotel food.
Hotels
Viñales has three tourist hotels: Hotel Las Jazmines, Hotel La Ermita, and Rancho Horizontes San Vicente. Each is rated three stars. Expect to pay about 50-70 CUC per night, plus meals. The hotels are each located a few kilometers outside of town, which is not conducive to nightlife Rancho Horizontes San Vicente is within walking distance of El Palenque.
Hotel La Ermita
Also has an incredible view, especially at sunset.
Hotel Las Jazmines
This hotel has one of the best views you'll ever see. In 1960, Fidel said, "Great view! Build a hotel here." It was one of his good ideas. The rooms are nice. The pool is big and clean. Breakfasts are good. Suppers were institutional in 2007 but in 2008 the food improved.
Rancho Horizontes San Vicente
Campismo Dos Hermanos
Campismos were built by the government for Cubans to go on vacations. This one has 54 basic cabins. The swimming pool is big, although the water is remarkably green. There's also a restaurant.