Autism spectrum disorder (ASD) is a neurodevelopmental condition characterized by long-lasting and significant difficulties in communication and social interaction. Longitudinal studies show that those children who present deficiencies in verbal and non-verbal linguistic skills are at greater risk of having unfavorable outcomes in adult life. Within this framework, grammatical complexity constitutes a key element in this process, since it implies not only a structural domain of the system, but also a functional one. Objective: To analyze linguistic complexity through conceptual subordination and its forms of coding in the oral production of Spanish-speaking children with typical development (TD) and ASD. Method: Cross-sectional mixed approach study with descriptive, non-experimental design. The sample was made up of 19 who attended regular educational establishments with a school integration program: TD group (n = 11), ASD group (n = 8). The measurement was conducted through the Subordinate Clause Production Test. Results: The results allow us to conclude that there are no significant differences in the production of conceptual subordination and in the forms of coding between both groups. However, significant differences were evident in two qualitative categories: ungrammaticality and misuse of visual stimuli with a greater presence in the ASD group.