You can do it with something like this:
library(dplyr)
df %>%
mutate(categoria = case_when(
review_scores_rating <= 49 ~ 'NO ACONSEJABLE',
review_scores_rating >= 50 & review_scores_rating <= 75 ~ 'ESTANDAR',
review_scores_rating >= 76 & review_scores_rating <=100 ~ 'TOP'
))
If you need more specific help, please provide a proper REPRoducible EXample (reprex) illustrating your issue.