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This paper aims to analyze the theoretical foundations of social policy in Cuba and Brazil, in light of the societal projects and development perspectives adopted by both countries. The methodology used is the bibliographic review. The manuscript is structured in three sections. The first two address the main theoretical foundations of social policy for Cuba and Brazil. Thereupon, the main points of rupture between these two conceptions of social policy are outlined synthetically. The article advocates that the almost diametrically opposed manifestations assumed by social policy in Brazil and Cuba are determined by their theoretical foundations; which in turn are essentially determined by the different solutions adopted to face underdevelopment in both countries.

Política social en Brasil y Cuba: un análisis crítico desde el subdesarrollo