There is a television program that bears the name yellow Humor that broadcasts a Japanese contest where a heroic contestant has to overcome various outdoor tests that reproduce large-scale various war scenarios. One of the obstacles, seen with a Zenith camera, is a maze with false doors and doors that open where the contestant has to enter and scroll through cell to cell to search for the correct output trying to avoid the human monsters that stalk him. Filing taxes in Spain would have to be a series of black humor, not by the will of the taxpayer or by the monstrosity of the recaptador, but by the obstinacy of the legislator. So easy it would be that the path of the taxpayer should be broad, well signposted and with well-marked precipices on both sides of the law for whom despiste is falling into the hands of justice. But here we like to complicate things, the exceptions introduced at random from dozens of pressure groups, until the contribution become a labyrinth, in front of the enjoyment of tax advisers and the creators of computer programs. It is our yellow humor: deceive us as to Chinese. And the funnel that would suppose the reuptake - in the wide part all taxpayers without exception and to the narrow Apex status without any possible referral money - has become another Chinese, this involved by where everything slips.