Spanish Abstract: Este articulo se refiere al regimen de riesgos en la CISG con el objetivo de mostrar que el regimen que en ella se incorpora esta basado en criterios funcionales a los intereses de las partes que solucionan los problemas originados en la perdida y deterioro anteriores a la transmision del riesgo al comprador que permite recurrir al sistema de remedios y asi lograr la conexion con el incumplimiento. En su elaboracion se ha empleado el metodo dogmatico, a partir del analisis sistematico de las normas de la CISG, la doctrina y la jurisprudencia. English Abstract: This article refers to the regime risks in the CISG with the aim of showing that the regime that it is incorporated, is based on functional criteria to the interests of the parties to solve the problems that originated in the loss and prior to the transfer of risk to the buyer will have recourse to remedies system and thus achieve the connection with the breach of contract. In its development we used the dogmatic method, from the systematic analysis of the rules of the CISG, doctrine and case law.