The restriction to liquidity in macroeconomic terms, is defined as the limited access and use certain proportion of the population to financial services. In the case of the inclusion of agents with liquidity constraints can be determined that pioneering work is the first developed by (Mankiw, 2000), who analyzes the inclusion of agents non-Ricardian considering that there are a significant part of the population subject to liquidity constraints, which may suffer severe changes in consumption to effects on public spending or tax changes, rescuing then, the importance of fiscal policy on the evidence of agents do not have access to the financial system. Also, determine that the non-Ricardian agents separate their consumption period of his term income and non-Ricardian agents do not have the ability - for their low income-consumption separating the level of income being forced to consume their income current.