This article presents a theoretical perspective about the process of formation and development of mathematical competences, by using the sociocultural perspective to explain some concepts that, according to the authors, may resignify the concept of mathematic competences. The theoretical formulations used in this article make part of a contemporary vision of the didactics of mathematics. How to reference this article: Garcia Quiroga, Bernardo, Arnulfo Coronado y Leonardo Montealegre Quintana, “Formacion y desarrollo de competencias matematicas: una perspectiva teorica en la didactica de las matematicas”, Revista Educacion y Pedagogia, Medellin, Universidad de Antioquia, Facultad de Educacion, vol. 23, num. 59, enero-abril, 2011, pp. 159-175. Received: octubre 2009 Accepted: marzo 2010