The work of José Carlos Mariátegui represents a key moment in the cultural reflections about -and in- Latin America. The contributions and achievements of Mariátegui's understanding depend on his theoretical positions, mainly in the action of specifying a space of enunciation in the approach to the objects of analysis. We emphasize the importance of rescuing, for contemporary analysis, the value of a specific determination of cultural processes subjected to research. Therefore, this text presents a theoretical approach to the methodological guidelines of the Peruvian author.