The work reconstructs the Belgian critic Paul De Man’s concept of irony of in order to show some philosophical assumptions that he uses for his conceptualization. We concentrated the analysis on his lecture of 1977 that was posthumously published under the name “The concept of Irony”. The objective is to present the theoretical basis that De Man uses to approach this concept of romantic origin, as well as the reception of Friedrich Schlegel’s considerations. Finally, this essay considers possible criticisms to Demanian reading of Schlegel.El trabajo reconstruye el concepto de ironía del crítico de origen belga Paul De Man a los fines de mostrar algunos supuestos filosóficos que emplea para su conceptualización. Concentramos el análisis en s...