The present disclosure describes a layered flexible material for coatings, allowing for the improvement of comfort of artificial leather materials, by the breathability increase and moisture management of its surfaces, being particularly relevant for the automotive sector, namely for automotive upholstery coatings. The present invention refers to a layered flexible material for coatings, namely for artificial leather upholsteries, comprising: at least a water permeable lacquer external layer; a polyvinyl chloride perforated intermediate layer; an absorbent textile layer comprising a plurality of superabsorbent polymer fibres and a plurality of polyester fibres; wherein said layers are connected and show diffusion and water absorption properties working in a synergetic way in the control of liquid state moisture by a diffusion mass transport phenomenon without decreasing the common material breathability.