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This paper goes over some basic concepts of Translation Studies concerning how cultural elements work in the language. The great amount of terminological variety existing, not only in Translation Studies but also in other disciplines like Applied Linguistics, makes it difficult to classify properly such cultural elements. However, and taking into account our preliminary review of the topic, we will introduce a new concept –the cultural linguistic sign– and explain its functioning in the language through contrastive analysis (French-Spanish). Likewise, our study aims to show the differences between the socalled cultural linguistic sign and some cultural elements that can be identified in

Una aportación al tratamiento de los elementos culturales: el signo lingüístico cultural