In this article, a conceptual structure is presented from the review of the theoretical and epistemological foundations associated with knowledge management and knowledge-based dynamic capabilities. Methodologically the contributions are structured from the systematization of the categories defined in a case study, their relationships and dynamics; supported by the different taxonomic analyzes and the widely accepted knowledge management models. It defines the bases of a categorical apparatus that theoretically supports the definition of a conceptual model for the management and development of dynamic capabilities based on knowledge for companies in the IT sector.