The paper aims to present the theoretical reference framework that supports the actions of the sectoral project (Ministry of Education in Cuba) entitled promotion of an audiovisual culture for children and families of early childhood. The referential theoretical framework appears structured in correspondence with the three dimensions determined by Gallego (2018) from a dialectical materialist position: contextual, conceptual and methodological history. Early childhood is recognized as an indispensable stage for the appropriation of culture, which is an essential factor in its development. From this perspective, such appropriation must be conceived not as a process in which the child is a simple recipient, but as an active process in which their participation is essential; so that he not only interacts with material and cultural objects, but is immersed in a process of active interrelation with the subjects that surround him, adults and contemporaries. In this sense, the researchers of the project defend the idea of recognizing audiovisual consumption as an activity that influences the psychic development of children in early childhood and therefore forms part of the Social Situation of Development of the vast majority of children. Cuban children. It is important to point out that this activity will stimulate development when there is a mediation process, it can be direct or indirect, between the child and the multiple screens, as well as between the child and the audiovisual.