The book that César Vallejo wrote after his travels to URSS is a review of different aspects in sovietsociety. This book, far from appear as a panegyric of socialist social organization, brings several topics to thereader, who must rethink his own culture from another perspective. So, Vallejo exposed several mechanismsof the capitalist system while he supported an inevitable change. Soviet Union appears under a very positiveperspective inRusia en 1931, but it is not due to anaïveattitude of the poet. Instead, he shows a clear conscienceabout the mistakes of occidental societies to achieve a fairer world, especially to the most disadvantaged segmentsof the population.