This main objective of this work is to develop and solve a thermal-numerical model to study the application of Pulsed-Phase Thermography to the nondestructive inspection of complex structures. To do this aim, it is proposed a mathematical model based on the 3D transient energy equation, in order to predict the temperature field when applied a thermal excitation to the specimen under inspection. The proposed thermal model takes into consideration several aspects that affect the heat diffusion through the material, such as the anisotropy of the material, the heat transfer between the surface of the specimen and the external environment and the heat generation by the absorption of electromagnetic radiation. The numerical solution was developed using the Finite Volume Method (FVM), in which the approximated equations are obtained by performing energy balances for each elementary volumes. It is analysed the thermal response of the specimen in time and frequency domain once is applied the Fourier Transform to the thermogram sequence obtained by numerical simulation.