This article proposes a reflection on the importance of spelling for the speaker in his own native language and in learning a foreign language by a non-native speaker. First, from a cognitive perspective, the difficulties encountered by a foreign learner in the processing of spelling in both the following ways: phonological and orthographic are examined. Further, it is studied how the literal orthography and the phraseology affect the meaning of the text. Likewise, the relevance that these mistakes bring in the sociocultural field is analyzed. Finally, a performance model is recommended with some specific didactic methods to fill in the existing gaps in this area.