Solid oxide fuel cells (SOFCs) have emerged as an efficient way to transform chemical energy into electrical energy. However, a major disadvantage of this technology is related to the high temperatures required for SOFC operation. In this way, new materials are necessary to maintain the electrical properties of the cell at intermediate temperatures. Based on these ideas, it is necessary to study both the structural variation of the cells components at different temperatures and their electrochemical behavior. In this work, a crystallographic characterization is presented, which was performed in a commercial SOFC cell using X-ray diffraction (XRD). An equivalent linear electrical model to predict SOFC losses is developed as well. Keywords: Solid oxide fuel cells (SOFCs); AC impedance; Electrochemical impedance spectroscopy (EIS); Equivalent circuit models.