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The purpose of this paper is to establish practical ways of comparing complex structures of two different Spanish dialects, in this case the Peruvian and Peninsular dialects. Fixed locutions may have either common elements in the extension and / or the support element or be totally different. In this last case, the researcher resorts to content similarities as total or partial synonyms of their elements, etc. Finally, we would stress the general lexicographical difficulties arising from intralinguistic false friends or exclusive words of both dialects.