Construction of this theater began in April 1871, under the initiative of the main revenue administrator Juan Mañón. Two years later, the construction with adobe walls and a tile roof was finished, and since it was the time when the soprano Ángela Peralta astonished Mexico with her wonderful voice, and she was in Guanajuato on those dates, it was agreed that it would be she who will inaugurate, on May 11 with Rigoletto. In 1886 the first repair was made to the theater and the tin roof was conditioned. In 1915 the current façade was built, a beautiful work full of harmony, simplicity and good taste.