Aim: To theoretically understand the problem of sexual abuse of boys, girls and adolescents, and the need to identify the personality traits and competencies of the psychotherapist, due to the influence that these may have in the establishment of the patient-therapist relationship. Method: It was a descriptive documentary-like qualitative study; theoretical and research articles were reviewed based on the use of 12 bases; a selection of the sources of information took place; as criterion, the year of publication 2005-2013; information was systematized and categories of analysis were created that enabled the establishment and deepening of the factors associated with the subject of study. Results: The categories identified, analyzed and theorized were: Personal Style of the Therapist, as a key factor for the establishment of partnership in the therapeutic processes; Personality Traits of the Therapist, essential components involved in the establishment of the relationship with the patient; Sexual Abuse, social problems that generate physical, psychological and social effects on the victim and their family; Child Therapy on Sexual Abuse, essential process to favour the overcoming of the negative impact of the abuse; and Family Therapy on Sexual Abuse, therapeutic process focused on the family with the network as an integrating strategy that allows to make a break with the experiences of abuse. Conclusions: In this theoretical review, we identified five categories of analysis which are essential to the understanding of the problem of sexual abuse on boys, girls and adolescents; the recognition of the importance of personality traits and competencies of the therapist in charge of this problem and the dominating role of empathy and alliance in the patient-therapist relationship.