While humor has been historically studied from a psychological, cognitive and linguistic standpoint, its study from a computational perspective is an area yet to be explored in Computational Linguistics. There exist some previous works, but a characterization of humor that allows its automatic recognition and generation is far from being specified. In this work we build a crowdsourced corpus of labeled tweets, annotated according to its humor value, letting the annotators subjectively decide which are humorous. A humor classifier for Spanish tweets is assembled based on supervised learning, reaching a precision of 84% and a recall of 69%.