Different studies indicate that emotions can interfere with the efficacy of inhibitory control. However, understanding this impact requires considering that inhibition is not a unitary construct. Cognitive inhibition is the process responsible for attenuating and resisting the interference of thoughts, representations, and memories that are irrelevant to the task at hand. Due to the relevance of emotional stimuli for survival, different studies have indicated that the performance of cognitive inhibition can vary depending on the context, that is, whether in neutral or emotionally salient contexts. During the interval between 8 and 12 years old, the importance of this skill is rooted in the need for controlling reactions and stimuli that could be disruptive for learning. In this study, 395 children aged 8–12 years performed a 1-back visual task with emotional and neutral stimuli in order to assess cognitive inhibition in contexts with high and low emotional salience. The results support the validity of the task for the evaluation of cognitive inhibition. However, no significant differences were found, depending on the context, as expected. It is emphasised that these results constitute an approach to the problem of emotional content interference in children that considers the multidimensional approach of inhibition.