Citation analysis that uses counting methods causes deformations in impact factor assessment. To enrich impact factor calculation is necessary to understand the kind of influence that the contributions of an author have over another ́s work. For this purpose, it is required to perform citation content analysis to obtain its function, polarity and influence in a context within an article that mentioned it. In this corpus, we focus in the definition of an annotation scheme aimed at creating a public access corpus that be the basis of collaborative work in this field, in order to develop citation content analysis to obtain criteria for impact evaluation.