The present study examines the dynamics of absorption capacity, under the conception of Zahra & George (2002), according to which absorption capacity is composed by four dimensions: acquisition, assimilation, transformation and exploitation and two types of capacity: potential and realized.As a fundamental premise, is that activities not associated with R & D can generate absorption capacity and that innovation processes can be developed in this way.For this, the Survey of Development and Technological Innovation-EDIT 2015-2016 is taken as a source of information, on which 41 variables are selected that are analyzed through the PLS-PM -Path Analysis-Path Modeling technique.The results confirm that the dimensions of the absorption capacity have complementary roles and that there is a cumulative process, in which the last dimension (exploitation) represents a greater contribution to the explanation of the absorption capacity carried out.