This application relates to tiopirano tetrahydropyran derivatives and with dual pharmacological activity against both the receiver Sigma (S), such as opioid receptor M,Procedures of preparing such Compounds, Pharmaceutical compositions containing Same, and their use in therapy, in particular for the treatment of pain.Claim 1: Compound of General formula (1), where r u00b9 is a compound of formula (2) or (3); M is 1, 2 or 3; n is 0, 1 or 2; and P is 0, 1 or 2; Q is 0 OR 1; W is nitrogen or carbon; X is a Link.- C (r u02e3r u02e3 ') -, or - or - C = o; where r u02e3 is selected from Halogen, alkyl - or u2077, c u2081 u208b u2086 unsubstituted or substitutedAlquenilo c u2082 u208b u2086 unsubstituted or substituted and unsubstituted or substituted alquinilo c u2082 u208b u2086; r u02e3 'is selected from Hydrogen, halogen, alkyl c u2081 u208b u2086 unsubstituted or substitutedAlquenilo c u2082 u208b u2086 unsubstituted or substituted and unsubstituted or substituted alquinilo c u2082 u208b u2086; r u2077 is selected from Hydrogen, alkyl c u2081 u208b u2086 unsubstituted or substitutedAlquenilo c u2082 u208b u2086 unsubstituted or substituted and unsubstituted or substituted alquinilo c u2082 u208b u2086; and - S - u OR - r u00b9 'is selected from alkyl c u2081 u208b u2086 unsubstituted or substitutedAlquenilo c u2082 u208b u2086 unsubstituted or substituted, alquinilo c u2082 u208b u2086 unsubstituted cycloalkyl substituted or unsubstituted or substituted,Aryl substituted or non substituted and unsubstituted or substituted heterociclilo; where the cycloalkyl, aryl or heterociclilo in r u00b9 'if it is replaced.Is replaced with one or more substituents selected from Halogen, r u00b9 u00b9 or u00b9 u00b9 no u2082, -, -, - nr u00b9 u00b9r u00b9 u00b9 '' ',' r u00b9 u00b9 nr u00b9 u00b9c (OR), (OR) - nr u00b9 u00b9s u2082r u00b9 u00b9 '- S' - u2082nr u00b9 u00b9r u00b9 u00b9 (OR), (OR) nr u00b9 u00b9c r u00b9 u00b9 nr u00b9 u00b9' '' - sr u00b9 u00b9, - S (or S) r u00b9 u