In the process of comprehension, the previous knowledge possessed by the individuals are used to infer the meaning of certain thing, this process is fundamental for the development of the abilities and skills of the students. Neutrosophy and in particular a model based on neutrosophic sets, using results obtained through linguistic terms, are used to determine the degree of comprehension that higher education students should have. Therefore, the objective pursued in this paper is to determine the degree of understanding that higher education students in Ecuador have, in order to favor the teaching-learning process, with the specific goal of finding, from a critical perspective, new teaching goals based on a better understanding of the processes involved in understanding, in order to incorporate them into the educational teaching process.