This study was conducted in a primary education institution in San Luis Potosí, Mexico. It had three objectives: to identify the typology of reading difficulties according to Simple View of Reading (SVR); to evaluate the relationship between Reading Comprehension (RC) and Decoding (D), as well as between RC and Listening Comprehension (LC); and to determine to what extent the SVR predictions were able to correctly identify reading difficulties. The sample consisted of 53 students in first grade. Three variables were evaluated: LC, D and RC. The results indicate that more than half of the students evaluated presented difficulties in D, LC or both. In addition, statistically significant correlations were found between RC and D, and between RC and LC. Finally, the model correctly predicted 68% of reading difficulties cases. As a conclusion, it is suggested the SVR might be considered as a useful tool in the identification of reading difficulties.Este estudio fue realizado en una escuela primaria en San Luis Potosí, México. Tuvo tres objetivos: identificar la tipología de dificultades lectoras a partir del Simple View of Reading o Modelo Simple de Lectura (MSL); conocer la relación entre la Comprensión Lectora (CL) y la Decodificación (D), y entre la CL y la Comprensión Auditiva (CA); y determinar en qué medida las predicciones del MSL permiten identificar las dificultades lectoras. Participaron 53 alumnos de primero de primaria. Se evaluaron tres variables: CA, D y CL. Según los resultados, más de la mitad de los alumnos presentaron dificultades en D, CA o ambas. Se encontraron correlaciones estadísticamente significativas entre CL y D, y entre CL y CA. Finalmente, las predicciones del modelo fueron correctas para pronosticar las dificultades lectoras el 68% de los casos. Se sugiere considerar al MSL como una herramienta útil para identificar las dificultades de lectura en primaria.