Abstract: The invention refers to a flood or gravity irrigation system by channels using plastic film that aims to make water consumption more efficient and reduce the loss of water from filtration; characterized by the use of plastic film with the width necessary to form a transport channel for a flow of flood irrigation water between furrows, and long enough to cover the length of the furrows; said film includes along its entire length, distributed equidistantly or not, a large amount of perforations and/or frangible sections defined by tapering lines or by a succession of small perforations or cuts that create different shapes, which can be removed to create successive, alternating, or discontinuous perforations in the film, through which water is distributed to the root system of the crops, according to the type of crop and the required amounts of water.