  While humor has been historically studied from a psychological, cognitive and
linguistic standpoint, its study from a computational perspective is an area
yet to be explored in Computational Linguistics. There exist some previous
works, but a characterization of humor that allows its automatic recognition
and generation is far from being specified. In this work we build a
crowdsourced corpus of labeled tweets, annotated according to its humor value,
letting the annotators subjectively decide which are humorous. A humor
classifier for Spanish tweets is assembled based on supervised learning,
reaching a precision of 84% and a recall of 69%.
