Resumen: The objective of this review was to update the evidence on serum vitamin D requirements for risk prevention of falls in older adults with sarcopenia. Sarcopenia is not yet clearly defined but can be understood as a decrease in muscle mass, strength, and function. In older adults, serum deficiency levels of 25-hitroxyvitamin D <20 ng/ml or <50 nmol/l have been associated with loss of muscle mass, while an optimal level of between 30 to 150 ng/ml or 75 to 375 nmol/l has been associated with improvements in muscle function in the lower extremities. On the other hand, the state of acute toxicity (>150 ng/ml or 375 nmol/l) is produced by the supplementation of mega-doses of 10,000 IU/day or 300,000 IU/monthly, while chronic toxicity occurs at serum levels between 50-150 ng/ml or 125-375 nmol/l product of a dose >4,000 IU/day. This review concludes that vitamin D probably does not affect the risk of falls in older adults. However, in those groups suffering from sarcopenia or hypovitaminosis, there may be unconfirmed and controversial associations.