A support element, for example a plate, a mattress, a pillow, a seating plane of a chair, of an armchair, a saddle for vehicles and the like, equipped with a resting surface for a user, includes at least one first layer in gel associated with at least one second layer of different material; such a first layer in gel and such a second layer, that are associated, are crossed by through openings that are suitable for the proper circulation of air from one side to the other of the support element, so as to allow the optimal transpiration and thermal regulation of the parts of the body of the user positioned resting on the support element itself.