在對外西班牙語（ELE）教學的教材中，感謝言語行為通常不會以一個具體的主題單元來介紹，而是在不同的對話情境中單獨呈現。因此，如果教學者沒有在課堂上引導學生留意對話者之間的關係和溝通情境，對於學習者來說，尤其是初學者，很容易直接將含有 gracias 的詞語用於任何需要表達感謝的場合，而忽略其他的社會文化因素。此外，在現今的外語學習中，語用能力是一個不可或缺的要素，為達到有效的溝通，不僅需要語言和溝通能力，還需具備一定的語用能力。本研究的主要目的是以語用的角度來探討感謝語，並分析西語學習者對於不同感謝情境的觀察。我們採用一些對外西語教學教科書中的感謝對話，將其改編以作為語料收集的問卷；四十九名 A1 等級的台灣西語學習者參與了這項研究，之後再進行語料的量化和質化分析。研究結果顯示，外語的語言能力是發展語用能力的關鍵，所以在對外西語教學的課堂中必須納入語用元素，如此學習者才能夠正確地從目的語的語境來理解和表達溝通訊息。
Expressing gratitude is a speech act that normally does not form a specific content in textbooks for L2 Spanish, but it appears individually in the dialogues of different situations. Consequently, if teachers do not place emphasis on its context and the social factors in which it takes place, learners, especially beginners, might assume all expressions containing the word gracias function as thanking. In addition, nowadays pragmatic competence is an essential element in foreign language learning. In order to achieve a successful communicative interaction, not only linguistic and communicative competence are necessary, but also pragmatics. The main goal of this study is to analyze expressions of gratitude from a pragmatic perspective, as well as examine the perception of learners in different thanking situations. The data is collected through a questionnaire based on dialogues extracted from some L2 Spanish textbooks. Forty-nine Taiwanese A1 level Spanish students participated in this research. Subsequently, we performed a quantitative and qualitative analysis with the data obtained. The results of the analysis indicate that L2 linguistic competence is a determining factor for the development of pragmatic competence. In this way, integrating pragmatic components in the Spanish language classroom is crucial for appropriate interpretation and production within the communicative context of the target language.