Punching shear is a possible type of failure that occurs in reinforced concrete flat slabs, which can develop with an ultimate load below flexural capacity. Several researchers have studied the punching resistance of flat slabs over recent years. Although they have made great advances, there are codes that show different approaches to a singular design. Some codes show that there exist contradictions, even in the simplest situations, such as concentric loads. Most codes prescribe empirical expressions based in a theoretical model to analyze punching strength, but for flat slabs with holes around the column and shear reinforcement there are divergences between codes, justifying research in this area. This paper presents an experimental analysis of nine square reinforced concrete flat slabs under concentric loading (width: 1800 mm; thickness: 130 mm). The main variables used in the tests were: a) two square openings (150 mm) adjacent to the smallest side of the column and b) the use of shear reinforcement containing 3 layers, with 6 or 8 elements in each layer and radially distributed around the column. The research concludes that openings adjacent to the column affect punching shear strength, while the correct use of the shear reinforcement can minimize and even compensate this loss.