The purpose of this article is to describe the process of the development of the "Resilience Theoretical Analysis Matrix" (RTAM) (or in its Spanish translation: MATR), a tool designed to facilitate a coherent and organised approach to the assessment of a wide spectrum of factors influencing the development of resilience in the face of disability, old age and poverty, and the relationships among these factors. The matrix-building process occurred in four phases: (1) research and synthesis from three theoretical sources; (2) a comparative analysis of the theoretical sources and the generation of the matrix dimensions for the first version of the RTAM; (3) the re-arrangement of the dimensions according to the principles of cultural psychology; and (4) the generation of the RTAM (Final Version). The process resulted in a matrix including six processes ranging from structural processes to individual processes, and whose horizontal or transversal axes are subjectivity, the relational perspective and the historical-cultural perspective. Despite being a theoretical tool, the matrix constitutes a contribution to the applied fields of health and social welfare. Its use in real cases can inform health and social service providers about the psychological, social, political and cultural factors that should be strengthened to promote resilience. In turn, this will contribute to building, maintaining and restoring the health and quality of life for older people with disabilities who live in poverty. (Contains 5 tables.)