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This article analyzes the Strategic Social Action Plan for the Common Market of the South (MERCOSUR), based on its relationship with the Millennium Development Goals, which means articulating the reflection to the context of the neoliberal offensive in Latin America. Epistemologically the study is based on the dialectical-critical method, involving exploratory research, with a survey of documentary and bibliographic sources. This research revealed that the focus of the social agenda is the establishment of an exit door or the sustained emancipation of families, by means of individual training, based on the theory of human capital and neoliberal ideology. The scope of the study presupposes presenting the contents of the historic processes and the theoretical concepts that permeate the proposals contained in the Strategic Plan, to stimulate the debate about the issue.

Strategic Social Action Plan for MERCOSUR: Income transfer programs in the context of a neoliberal offensive