This article investigates the logical foundations of the social form of communication in the Soviet context, recognizing the relevance of the Political Economy of Information, Culture and Communication categories for the study of communication in the USSR. First, two dialectical interpretations of the Soviet experience were evaluated (Arthur, 2016 and Kurz, 1999), in order to understand it as part of a global commodity-producing system. Observing the peculiar permanence of the form of capital as a substance of social relations in the Soviet context, it is evaluated in what terms the derivation of the social form of communication, its materiality and functions (Bolaño, 2000) are relevant for an interpretation of communication in the USSR