The present invention is related to a catalyst supported for the selective oxidation of sulphur compounds of the tail gas from the Claus process or streams with an equivalent composition to elemental sulphur or sulphur dioxide (SO2). It is also the object of the present invention, a process for the preparation of a catalyst of this type, as well as the process of selective oxidation of sulphur compounds to elemental sulphur using the catalyst of the invention, as well as the process of catalytic incineration of the tail gas from the Claus process using the catalyst of the present invention.