Police believe Paul Rea got separated from friends and wandered off and getting lost in freezing temperatures in Pas de la Casa in Andorra, a tiny country nestled on the border between Spain and France.
His body was discovered on Friday covered in snow in the Envalira tunnel close to the French border.
A spokesman for police in Andorra told Spanish news agency Europa Press the body showed “no signs of violence” and it was likely Mr Rea died of hypothermia.
He said police believed he became “disorientated” and headed off in the wrong direction away from the resort.
The family has been notified and an autopsy is being conducted.