In the search for improving the teaching and learning process in the face of the traditional ways of teaching in most educational institutions, the flipped and learning classroom strategy arises. This paper presents a proposal for the creation of virtual classrooms for students with learning disabilities. The methodology used in its first part is historical and descriptive and in its second part the research work uses the cuasi-experimental analytical empirical method with a quantitative and qualitative approach. The objective is to propose an inverted classroom strategy applied to upper basic general education students with learning difficulties in mathematics with the use of information and communication technologies, in a group of 20 students with limited access to the internet in a rural school in Gualaceo, Ecuador. The results obtained through evaluation instruments and surveys show improvement values in academic performance in 52.78% and in the level students acceptance to this new teaching strategy, in 70%.