The purpose of this research is to explore the research conducted on the topic of voluntary and mandatory disclosure of intellectual capital (IC) or intangible assets (IA) in Latin America, through a structured literature review. The articles published in the period from 2008 to 2020 were analyzed to answer the following research questions: in which countries has most research been conducted on the topic; which are the most disclosed categories of intellectual capital; which factors have influenced the disclosure of information on IC or IA and which theories, which explain voluntary disclosure, have been most used. The results reveal that Brazil is the country with the most publications on the researched topic; the most disclosed category is relational capital; and more research has been done on voluntary disclosure of IC than on mandatory disclosure of IA.