After the collapse of the Hegelian philosophy, many thinkers returned to the main principles of Kantian transcendentalism. In this way, they initiated the neo-Kantian movement. Wilhelm Dilthey was among them. Nevertheless, only in spirit his “Critique of the Historical Reason” can be called neo-Kantian. In fact, the core of Dilthey’s project, the “Categories of Life”, is a completely new gnoseological proposal that mediates between transcendental philosophy and empiricism.