In the academic discourse, intertextuality is the universal principle of the academic text construction at the level of content since any text is linked retrospectively and prospectively with other research. According to the law of the knowledge continuity, each new academic text is connected with a complex mechanism that carries out the storage of knowledge as well as communication between the people who produce this knowledge. The interpretation of the text depends on the knowledge one has of other texts. The intertextuality activates the reader’s knowledge stored in the memory while text recipients have to be armed with previous information to be able to understand the new texts. Every text is inherently intertextual: it incorporates elements of other texts for a specific purpose. Intertextuality considers the text as a fabric or a network, a field where texts that come from very different discourses are crossed and ordered. The subject of the research is analysis of Spanish academic articles. The methodological base of the research is leading to modern linguistics, discursive and communicative approaches. The topic of the investigation gets in line with trends in the development of modern linguistics in the context of a new scientific paradigm. The results demonstrate that in the academic discourse intertextuality is the universal principle to create a scientific text at the level of content since any text is retrospectively and prospectively linked to other research.