The document discusses the Simple Past tense in English. It defines the Simple Past as a verb tense used to talk about actions or events that were completed in the past. It notes that unlike Spanish, English verbs need conjugation, either regularly by adding "-ed" or irregularly by completely changing the verb form. The document outlines the different structures for affirmative, negative, and interrogative sentences in the Simple Past, including using "did" for questions and negatives. It provides examples to illustrate using regular and irregular verbs in the Simple Past.