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ABSTRACT: This paper identified the intangible aspects (IA) that generate impacts in companies of the agricultural sector in the different stages of the companies life cycle. This paper is based on a systematic review methodology to identify intangibles in the agricultural sector. Studies on the life cycle of companies were analyzed to classify the impact of intangible aspects according to the reality of companies. Identify the intangible aspects that impact the agricultural sector through a review of the scientific literature. How intangible aspects affect each stage of the life cycle of companies in the sector shows that they have a different impact depending on the period in which the company is located. Although, much of the previous literature has suggested that intangible aspects have positive effects on a variety of performance variables, there are no scientific studies that specifically address the importance of these intangible aspects in the life cycle of companies in the agricultural sector.