Humor is a multifaceted communication phenomenon that has been approached from different perspectives in existing research studies. Such heterogeneity of views poses a challenge to the creation of metadata records for digital humor assets, if rich interpretive and descriptive sentences are desired for the construction of semantic access interfaces. Ontologies in the context of Semantic Web research provide the appropriate flexible representational framework for describing the many aspects and interpretations of digital humor artefacts. This paper reports the initial design of an ontology of humor artefacts engineered as part of a project that deals with semantic access to contemporary Spanish graphical humor. The main ontological commitments adopted – semantic frames and humor technique applications - are described, along with the annotation technique used and some illustrative examples of the richness that the approach provides to browsing interfaces.