The plot follows Santos, a terminally-ill Spanish hitman living in Argentina who starts a travel to the north of the country for a last job.

[2] Neil Young of The Hollywood Reporter wrote that Rebollo "just about manages to keep the right side of the line dividing the engagingly offbeat from the self-regardingly clever-clever".

[7] Fionnula of Halligan ScreenDaily undercored that "rarely laugh-out-loud, The Dead Man And Being Happy is nonetheless a warmly funny film".

[6] Javier Porta Fouz of La Nación gave the film a 'good' rating, pointing out that even its intrigue becomes progressively diluted, by the time the denouement comes viewers confirm that "the characters have been guided with a strange sense of humor and responsibility, with a welcome affection".

[10] Gaspar Zimerman of Clarín gave the film a 'good' rating, writing that Sacristán "manages to give shape to a credible and lovable creature".