This film starts in court, with the divorce proceedings between Cosmo Topper and his wife. A flashback explains how the events of the original film,
Una pareja invisible (1937), supposedly caused this. However, the real reason (which does not get sufficiently clear until much later) is that Mrs. Topper's lawyer is trying to manipulate her into marrying a French fortune hunter. It appears that the events of the previous film just gave the crooked lawyer an opening that she could exploit.
The original film was based on a novel by Thorne Smith, and this sequel is based on the novel's sequel. The fun-loving dead Kerby couple who previously rescued Mr. Topper from boredom somehow get reactivated from heaven as ghosts to correct the unfortunate side-effect of their good deed. Except that George Kerby (Cary Grant) didn't like the film's script, or wanted more money than was available, or just had something better to do with his time, and so wasn't available. So unlike in the novel, in the film Marion Kerby (Constance Bennett) returns alone. Which comes across as odd because unlike in the novel, the film doesn't portray an actual romance between Marion Kerby and Cosmo Topper, choosing to depict the Kerby marriage as totally harmonious.
For added variety in the invisibility-based slapstick scenes, Marion finds herself a cute dog ghost as a sidekick. Unfortunately, the dog is never really used properly. Like the original film, this sequel could no doubt have profited a lot from breaking the prejudice of the early sound film era and hiring a slapstick expert rooted in the silent film era as an adviser. But they clearly didn't, and so the physical comedy, which should have been the strongest point, again comes across as having the handbrake on. Of course this was true already in the original film.
The original film somehow managed to be above average through a consistently high quality of script and acting. This and Cary Grant seem to be the second most important things missing in this sequel.
At least this is a proper sequel, unlike the second sequel,
La mujer fantasma (1941), which just uses the Toppers for an unrelated though similar ghost story script set in a horror house.
