This work will be about the cultural linguistics and the pragmatics. It will be the piece which brings over the denial and its pragmatic functions in the Spanish language. The author will present, exactly, the negative attitude, a notion related to the pragmatics of the language that every day we apply to what we say. However, in certain situations it is not necessary to use forms of negation to refuse. In spite of the fact that some answers are affirmative, clearly they can be understood in the obviously opposite way to what have been said since some phrases have the negative frame(meaning) based on the pragmatics. And this procedure is specifically based on the pragmatics. Having spoken we apply, especially, Grice's maxims, but also his implicatures. Thanks to the process of inference we can deduce what our speaker wants to say. In this work we will try to describe and to systematize it.