The article presents one of the scientific results obtained by the author in one of the scientific tasks of the R + D + i Project "The rural school: improvement of some processes", associated with the Branch Program of the Ministry of Education "Current Problems of the Cuban Educational System. Development prospects”; the objective was “to carry out the epistemological characterization of the teaching-learning process of the Mathematics subject in the Cuban multigrade primary school, taking as a central axis of analysis and reflection the determination of theoretical references of a philosophical, sociological, psychological and didactic nature, which they constitute the referential theoretical framework from which the referred process is understood, explained and interpreted.