Summary Root knot nematodes (RKNs) penetrate into the root vascular cylinder, triggering morphogenetic changes to induce galls, de novo formed ‘pseudo‐organs’ containing several giant cells (GCs). Distinctive gene repression events observed in early gall/GCs development are thought to be mediated by post‐transcriptional silencing via microRNAs (miRNAs), a process that is far from being fully characterized. Arabidopsis thaliana backgrounds with altered activities based on target 35S::MIMICRY172 (MIM172), 35S::TARGET OF EARLY ACTIVATION TAGGED 1 (TOE1)‐miR172‐resistant (35S::TOE1R) and mutant (flowering locus T‐10 (ft‐10)) lines were used for functional analysis of nematode infective and reproductive parameters. The GUS‐reporter lines, MIR172A–E::GUS, treated with auxin (IAA) and an auxin‐inhibitor (a‐(phenyl ethyl‐2‐one)‐indole‐3‐acetic acid (PEO‐IAA)), together with the MIR172C AuxRE::GUS line with two mutated auxin responsive elements (AuxREs), were assayed for nematode‐dependent gene expression. Arabidopsis thaliana backgrounds with altered expression of miRNA172, TOE1 or FT showed lower susceptibility to the RKNs and smaller galls and GCs. MIR172C−D::GUS showed restricted promoter activity in galls/GCs that was regulated by auxins through auxin‐responsive factors. IAA induced their activity in galls while PEO‐IAA treatment and mutations in AuxRe motifs abolished it. The results showed that the regulatory module miRNA172/TOE1/FT plays an important role in correct GCs and gall development, where miRNA172 is modulated by auxins.