The study of humor is as fascinating as challenging. The degree of complexity increases significantly if we consider this task from the intercultural perspective that is required when translating humorous texts. In this article, the author will argue that within the pragmatic discipline it is possible to obtain tools capable of helping us when dealing with the audiovisual translation of humorous material. In particular, he will focus on the Relevance theory. Thus, the author will explain the theoretical framework from which we can take those tools; on the one hand, he will identify the concepts of ‘intention’ and of ‘shared background knowledge of the world’ as key in the model he presents and, on the other, the author will outline those notions from the Relevance theory that he deems essential to understand the proposal. He will also include two examples to illustrate the way he applies the different theoretical concepts empirically.