The dissertation studies the translation of humour and culture in the Spanish dubbing and subtitling of Duck Soup (1933), by the Marx brothers. It attempts to analyse the notion of humour and the cultural constraints for its audiovisual translation. It concludes that the Spanish public prefers dubbing to subtitling, that both modes can provide the same humour effect, that cultural items receive different treatments depending on the translation mode and the cultural context, and that the literal translation of puns brings about opacity. It also includes a questionnaire to assess the reception of humour by the Spanish public.