Abstract
In this article the function of irony, the key trope of Valle-Incl�n's first esperpento, Luces de bohemia, is compared to the ways in which money operates in Spanish society at the beginning of twentieth century. Through irony the esperpento turns historical values into literary episodes, thus translating history into literature, socio-economical conditions into aesthetics. The author shows the process of moral alienation conveyed by the commodification of life and art. Through continuous economical transactions on which plot and action are based in this play, Valle-Incl�n criticizes the insertion of Spain into the modern capitalist world.
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