This paper is aimed at providing a comprehensive theoretical overview of numerous aspects concerning present simple affirmative sentence in order to look for new innovative directions towards the improvement of this type of structures in Spanish students pertaining to the General Compulsory Secondary Education. In order to do so, we will delve into theoretical key points that can underpin a further potential teaching proposal. Thus, first we will gain an insight into grammar teaching in the current Spanish educational system. Then we will deal with ground-breaking elements in current teaching. After this, we will review the historical treatment of the error in the teaching of grammar. To conclude, we will present a substantiated discussion of the typology of errors that students often commit with present simple tense. The conclusion shed lights on the possibility of developing potential projects or teaching units whose treatment of the present simple tense embraces the theoretical underpinnings discussed in this paper.

common errors in English present simple, grammar error analysis, interlanguage, subject-verb agreement, teaching innovation