The film deals with a child, whose parents were among the tens of thousands of Argentines who were murdered during the military junta's Dirty War, who years later has to contend with the pain barely remembered.

The child is director Albertina Carri, who returns with her film crew to the house she lived in the 1970s and interviews the neighbors about her parents and what happened.

The film is based on the real political events that took place in Argentina after Jorge Rafael Videla's reactionary military junta assumed power on March 24, 1976.

During the junta's rule, the parliament was suspended, unions, political parties and provincial governments were banned, and in what became known as the Dirty War, between 9,000 and 30,000 people deemed left-wing "subversives" were forcibly disappeared from society.

"[4] Critic Kevin Jack Hagopian thought the film's message is important, and wrote, "Los rubios is absurd, tragic, and sometimes, hilarious.