The aim of this paper is to contribute to understanding how humor comprehension and production occur, through the analysis of a corpus of cartoons published in Spanish press adopting a pragmatic perspective of analysis. Special attention will be paid to analyzing the way in which the dialogue between the artist and the reader takes place, additionally highlighting the mechanisms used by both parties to ensure a successful communication. This work is part of general research of GRIALE group (University of Alicante) carried out on irony and humour, taking as its starting point a neo-gricean perspective, as presented in Rodriguez Rosique (2009). Its hypothesis is that cartoons, as humour in a general way, do not really violate the pre-requisite of quality, but it is a way to lie to the reader only in a first phase of his interpretive approach.