The objective of the research work was focused on the design of a Neurodidactic strategy for the reading comprehension process in the resolution of problematic situations in the Mathematics classroom. As a point of analysis, the higher psychological functions (attention, perception, memory, thought and language) and the associated nerve centers were addressed, with the purpose of identifying how to stimulate and relate the abilities of the intellect with the development of learning behaviors. In relation to the didactic criteria, the characteristics of the concrete material (color) were used as a linking element that allows the evolution of intellectual abilities in order to identify the functioning of language (psychology of language, in association with the routes information processing), as well as the set of variables that elicit the construction and redesign of meanings aimed at the development of levels of abstraction (Approach to reading comprehension). of mathematical education, to guide the construction of the epistemological and didactic structure, in addition to the way of using learning objects. Based on the study carried out, the importance of linking the handling of the concrete material and the derived representations is evident; to the teaching process, to correlate the emerging intellectual processes of the brain, with the performance of actions, the scope that led to the optimization of academic processes.