A large number of children sexually abused never reveal their victimization. In some of the cases that do it, the latency of the disclosure is of years or even decades. Al though there are many studies on the factors that influence the revelation of Child Sex Abuse (CSA), in Spain there are no recent publications that encompass and synthesize the currently available scientific evidence about the factors related to the different figures of the victim, the perpetrator and the relationship between them. In this work we revised several studies and meta-studies about the reasons that lead the victims to keep the abuse secret. To the difficulties that generally children present to reveal a secret, especially when that involves some adult or it is related to sexual aspects, some other issues are added, such as the developmental stage and the gender of the child, their perception of responsibility and guilt during the abuse, the fear of the real or imaginary consequences. The abuser's situation of superiority, the strategies used to get close to or coerce the victim, and the relationship or the bond between them are factors that make the disclosure of CSA very difficult. To explain the phenomenon of the disclosure we used two basic models: the disclosure according to Social Exchange, and that of the Social-Cognitive disclosure, from which an interactional and multidimensional model is proposed. The factors that inhibit the revelation of the abuse in victims constitutes an important area of investigation aimed at contributing to the prevention, detection and intervention in these cases.