It is important to investigate how the phases of each agile methodology are applied, for example, and be clear about which one best fits the context of what needs to be worked on, since sometimes agile methodologies are not applied correctly. , and in the end the results obtained are not good, no less effort is made and it is not possible to streamline the activities corresponding to each stage carried out during the product development process. All of the above is due to poor application and lack of information. The ideal is to study in general what agile methodologies are, then review which one best fits the context of this case to the requirements gathering process. The application of agile methodologies, like the application of traditional methodologies, consists of a due process that must be applied correctly so that the selected methodology works and the development processes that are being executed can be fully completed. Otherwise, if you do not have the proper knowledge about the methodology, operation and application that is chosen for the development of a project, a series of problems can be triggered that guarantee the failure of the deliverables and the final product. At the beginning of a development project, the vital resource or source of information is available for gathering requirements, the most important stage in development since it is the basis and main idea of ​​the project, it is where it is determined what is the client asks the development team. To gather requirements requested by the client Fernanda Grisel Bastidas, collaborative work is established between the members of the development team and the client. Meetings are held where the topics of socialization of requested modules are discussed to improve the teaching-learning process on the subject of income tax declaration and tax reconciliation.