This article presents a theoretical-didactic perspective on the formation and development of concepts concerning mathematical objects as a result of research on didactic difficulties in dealing with concepts in school. The theoretical foundation that supports the research is based on the contributions of the materialist approach to the theory of knowledge. Specifically, an interpretation of its application in the teaching of mathematics is under investigation, specifically in the process of formation and development of concepts in the field of Euclidean geometry. However, the elements that are derived are essential for the treatment of concepts in any sub-branch of mathematics. The analysis of this process and the factors that influence the development show some fundamental elements to consider in the research activity in the field of mathematics education.