[Conflict of interest disclosure as a tool to improve the reliability of research].

Conflicts of interest are situations in which professional judgment concerning a primary interest, tends to be influenced by a secondary interest. These conflicts could compromise the reliability of biomedical research and result in the dissemination of biased results. Therefore, it is essential to protect the integrity of them, because this information could be used in the development of health policy, medical education and clinical decision making. Conflicts of interest disclosure, is a bioethical tool that contributes to transparent these conflicts, but it is used inappropriately and insufficiently. To be useful, it must be based on clear principles, it should help to perform a critical analysis and should be considered in the design of every research project. This review is an analysis of the conflicts of interest disclosure, its scope and limitations and should contribute to develop a greater awareness of its importance.