“…Planning is a cognitive ability that involves anticipating the result of a response, which in turn involves considering different courses of action and choosing that which is most pertinent considering the consequences of the possible actions (Tirapu-Ustárroz, Muñoz-Céspedes, Pelegrín-Valero, & Albéniz-Ferreras, 2005). Consequently, this generates additional demands on the processes of inhibition (since it involves the selection of one alternative and the inhibition of others) and working memory (since it requires the proper functioning of operational memory in general and the ability to maintain attention (Papazian, Alfonso, & Luzondo, 2006;Soprano, 2003), and more specifically the central executive system, involving a more complex step than these processes individually (Tirapu-Ustárroz et al, 2005). Por estos motivos es considerada una FE de orden superior, being synonymous of the subcomponents of reasoning and problem solving of the FE (Diamond, 2013).…”