Ruth María Rey Arranz, Narciso Miguel Contreras Izquierdo 
Spanish as a foreign language (ELE) classrooms are a reflection of the majority of current societies as a meeting point of diverse cultures, so developing the ability to function adequately and satisfactorily in intercultural communication situations is one of the tasks fundamentals of teachers in this area. To do this, it is not only a matter of transmitting knowledge, but also of influencing cultural attitudes and representations to improve students' intercultural skills. In this work, starting from the cultural grammar underlying all interaction, we carry out a theoretical approach to the development of intercultural competence in the ELE classroom.