This article presents the contribution of the Gestalt theory (Theory of the form) in the definition of the perceptual concept. It begins with the philosophical analysis of the formulated by the asociacionist and then follow with the subsequently debate established between this philosophical view and the representatives of the Gestalt movement. The main laws of perception, with special emphasis in the principle of the good contours and the holism are particularly examinated. Finally, the conclusion presents the relevance of the concept to the psychological discipline, of perception as a mental process that privilege simplicity.