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In this paper, our aim is to present the results of our researchs about the anaphoric accusative object in the Spanish variety of Madrid and in the Brazilian Portuguese variety of São Paulo and to propose a theoretical analysis to these constructions based on minimalist developments (CHOMSKY, 1999, 2000, 2004). Interviews of the Spanish variety of Madrid (CESTERO MANCERA et al. 2014) and Brazilian Portuguese variety of São Paulo (LIMA-HERNANDES; VICENTE, 2012) were analysed. Regarding the theoretical approach, the biological (CHOMSKY, 1981, 1986) and social (LABOV, 2008; WEINREICH; LABOV; HERZOG, 2009) perspectives on language were combined. We observed the effect of the antecedent referenciality, of the determinant indefinite features, of the bare nouns, of the structure and lexical aspect of verbs on possibility of elipsis in the Spanish variety of Madrid. Concerning the Brazilian Portuguese variety of São Paulo, the null objects were almost categorical and the lexical pronoun presented restrictions to less referencial antecedents. These results ressemble the tendencies of our previous research (SIMÕES, 2015) and the Spanish varieties of País Vasco (LANDA, 1993) and Quito (SUÑER; YÉPEZ, 1988). [ABSTRACT FROM AUTHOR]