The Present Simple in English
The "present simple" is the verbal time more simple and important of the English language.
In this lesson let´s explain how it is conjugated and the special cases :
1. Conjugation the present simple
    1.1 Special case: "-es" for Third person.
    1.2 Special case: "-ies" for Third person.
1. Conjugation
[SUBJECT] + [VERB] (In infinitive without to)Note: When the subject is singular third person add a "-s" to the verb.
Example:
To live:
I live
You live
He/She/It lives
We live
You live
They live
1.1 Special case "-es"
When the verbs finish in "-o","-sh","-ch","-ss","-x","-z","-y" add "-es" for the third person.
Example:
Verb            Third Person                                  
To go           He goes
To wish       She wishes
To reach      He reaches
To fix          She fixes
1.2 Special case "-ies"
Additionally, the verb finish in "-y" with the "y" is not preceded of a vowel, form the third person in "-ies".
Example:
Verb              Third Person
To ocuppy     He ocuppies
To study        She studies



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