It is constituted on the basis of a tongue (1) which is conveniently attached to the boot, which is divided into a number of sectors (3), in which are some receptacles (5) which hold sheets (6) of material resistant to impact and ductile in order to facilitate the adaptation thereof to the form of the boot when closed. The sectors (3) are delimited by some lines of stitching (4) which facilitate the relative inclination between sectors (3) and therefore the articulation of the tongue (1) when the boot is flexed achieving greater user comfort.