Due to the level of abstraction and subjectivity, the teaching-learning process of the opposition indefinido-perfecto in the indicative mode is a complex content to teach in in the Spanish classrooms as a foreign language. For Italian speakers who learn Spanish in the sociocultural context where the language is spoken, the structural similarities between their mother language and the target language hinder the learning of these verbal tenses, because the perception of minimum distance allows the commutation of the linguistic systems of both languages. The previous bring about the excessive use of the transfer, the fossilization of errors and the consequent stagnation of the Interlingua. The insufficiencies that these students present, in particular, those of the elementary level, influence in the production of texts, both oral and written, with correction and in accordance with the linguistic norms of the sociocultural context where he/she learns the language. These reasons motivate the analysis of some theoretical-methodological bases on the particularities of the teaching-learning process of the opposition indefinido-perfecto in the indicative mode in the Spanish language for Italian students.