In the next essay we are interested in inquiring about the Truth and Reconciliation Reports (Rettig) and the Report on Political Prison and Torture (Valech I), dealing with the crimes of the Chilean dictatorship. More specifically, we are interested in showing the testimonial subject present in these reports, both the victims, and the political community as a whole. This is of special relevance if we think that these reports constitute the two official documents of the State of Chile elaborated in democracy about the crimes of the dictatorship. We will carry out a textual and comparative analysis of the ethical concepts and perspectives that come into use with Truth Reports, developing a legal, political and philosophical elaboration, which, as frame for this investigation, has been called, for at least three decades, transitional justice.