Although the concepts of laughter and humour merited the attention of authors of the Generation of '98 such as Valle-Inclán, Unamuno and Baroja, it was within the context of the movement's vanguard, as well as via the work of Ramón Gómez de la Serna that these subjects were treated with the most depth. Subsequently, the so-called «other Generation of '27», following the leadership of Ramón, offered its thoughts on the scope of a completely humorous aesthetic approach. Until the 60's, we will not again encounter books on the issue: those of Evaristo Acevedo and Santiago Vilas. In recent years, José Antonio Marina has once again opened discussion, regarding the field of the wit. This article is offered as a critical review of all these theori...