This work intends to review the penal abolicionism from the theoretical basis of the critical criminology. Amongst the different contemporary penal abolition discourses and propositions, the intent is to argue that a praxis that aims at the accomplishment of abolishing the punitive system needs to hold onto a strong theoretical and methodological foundation, in order to comprehend the processes that determines the punitive system and its relation to the economic structure. The abolitionist action has to resort to the cumulated knowledge of the critical criminology, of marxist source, in order to be able to organize the political action needed to provoke a change in the social conditions that determine violence and punishment. When looking closely at the synthesis of the different determinations that build up the state, law and punishment in burgoise society, throughout the categories of subject of Law and the equivalent exchange of merchandise principle it is possible to verify the historical development and changes in the means of punishment in the capitalist society according to the organization and needs of production and reproduction of the means of production. Only through this analysis and comprehension of the relation that punishment establishes to the State and to the society within the economic structure it is possible to propose a model of abolitionist action that is not idealist.