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This review systematically examines the role of executive function (EF) components in mathematical reasoning (MR) and proposes a comprehensive definition for MR. By addressing two key research questions—identifying which EF components contribute to MR and exploring the conceptual and operational definitions of MR in the context of EFs—this review aims to map the current evidence, highlight key concepts, and identify knowledge gaps. A rigorous methodology was followed, including the use of the Quality Assessment for Diverse Studies (QuADs) criteria to ensure the reliability of findings. The review considered peer-reviewed empirical studies in English and Spanish, focusing on neurotypical populations and excluding studies on math operations alone. A thorough search strategy, adhering to PRISMA guidelines, was employed across major databases.