The present work shows the development of a comprehensive theoretical formulation for its application in the study of the internal flow of pressure-swirl atomizers with helical channels: “screw-conveyer”, which are characterized by presenting in their inlet channels, an angle of incidence or helix angle ψ. This angle originates a trigonometric factor (cosψ) that must be considered in the geometrical characteristics parameter of pressure-swirl atomizer (Ah), which consequently involves other geometric parameters, such as the annular section coefficient (φ), discharge coefficient (Cd), spray angle (2α), etc., being relevant in the internal flow study and design of the pressure-swirl atomizers type screw-conveyer. This theoretical formulation integrates an internal ideal flow model (Abramovich theory) with a model that considers the influence of the liquid viscosity (Kliachko theory) and hydraulic resistance of Idelchik. For the validation of this theoretical formulation, numerical simulation was used, considering the commercial software Ansys Fluent 2023 R2 furthermore, hexahedral meshes were generated with the ICEM CFD software 2023, for four cases of helix angle ψ (15°, 30°, 45° and 60°), with application of the RNG k-ε turbulence model and VOF multiphase model (volume of fluid) for the location of the liquid-gas interface and spray angle visualization.