A new synthesis of a group of O‐, S‐ and N‐heterocycles with a gem‐difluoro group in position β to the heteroatom has been developed, starting from easily accessible gem‐difluoro propargylic derivatives. This tandem process involves a base‐induced isomerization followed by an intramolecular 1,4 hetero‐Michael addition. This methodology is suitable for the preparation of five‐ and six‐membered heterocycles and it has been successfully applied to the synthesis of the 3,3‐difluoro analogues of (±)‐sedamine III, (±)‐allosedamine V, (±)‐norallosedamine II, and (±)‐norsedamine IV.