Pharmaceutical Formulation in the form of a dry powder inhalation which comprises particles of a phosphodiesterase-4 inhibitor as an active ingredient. Process for preparing the formulation and its use in the Prevention and / or treatment of respiratory disease such as Asthma and COPD.Claim 1: inhalable dry powder formulation, characterized in that it comprises, as Active Ingredient, micronised particles of a compound of the General formula (1) as the enantiomer (), where n is 0 OR 1; R1 and R2 may be the same or different and are selected from Grup Or that is C1 - 6 linear or branched alkyl,Optionally substituted with one or more Halogen Atoms; OR3 where R3 is a linear or branched alkyl C1 - 6 optionally substituted with one or more Atoms of halogen or cycloalkyl groups C3 - 7, and - Where hnso2r4 R4 is a c1-4 alkyl, optionally substituted with linear or branched or No Halogen Atoms or more, where at least one of R1 and R2 is hnso2r4,And particles of a material Vehicle developed with a pharmacologically Inert, physiologically acceptable. Claim 22: a container, characterized in that it comprises an inhalable dry powder formulation according to any one of claims 1 to 19 and a dry powder Inhaler.Formulación farmacéutica en la forma de un polvo seco inhalable que comprende partículas de un inhibidor de fosfodiesterasa-4 como ingrediente activo. Proceso para preparar la formulación y su uso en la prevención y/o el tratamiento de una enfermedad respiratoria tal como asma y EPOC.Reivindicación 1: Una formulación de polvo seco inhalable, caracterizada porque comprende, como ingrediente activo, partículas micronizadas de un compuesto de la fórmula general (1) como el enantiómero (-), en donde n es 0 ó 1; R1 y R2 pueden ser iguales o diferentes y se seleccionan del grupo que consiste en alquilo C1-6 lineal o ramificado, sustituido opcionalmente con uno o más átomos de halógeno; -OR3 en donde R3 es un alquilo C1-6 lineal o ramificado sustituido opcionalmente con uno o más át