For tagua, the quality of the polishing process is analyzed according to the surface finish of the material, which is obtained manually or through empirically developed machinery that does not include the study of the behavior of the material during the process, which generates an inefficient work. The objective of the work is to determine the macro structural properties of tagua nuts to simulate polishing using the discrete element method. Virtual models were developed and the corresponding physical and mechanical properties were assigned. Among the main results, a tagua nut model was achieved, with m=30.22 g and ρ=1327.3±11.23 kg/m3, friction coefficient for wood of µ_e = 0.411±0.0006 and angle of repose of β=24.644º±0.201º. These properties are the variables used as input data for the DEM model. Finally, the suitability of the Hertz-Mindlin model to simulate the process of mechanized polishing of tagua nuts is demonstrated.