'Sky blue' It is not a color. Neither is it a comedy per se, nor is it the protagonist of the series that bears its name. 'Sky blue' It is, in effect, as it is sold, a “tax” thriller in which Carmen Machi plays a gray and boring tax inspector who has practically done nothing else in her life. That he has practically done nothing, and that the day before he retires, he does not know very well for what, he finds himself not only facing the most important case of his career, but rather what may be the only relevant experience of his insignificant, miserable, poor and anodyne existence. What stands out most about 'Sky blue' It is its tone, that of a cold, calculating, dehydrated and distant thriller that little by little becomes slightly warm through Manolo Solo and the bad temper and the hidden not-so-black humor of its premise. And the Treasury scares us all, even more so when it is represented by the most widespread prejudice of all: The Treasury are gray, boring, apathetic, groveling and miserable people. People who can only relate to each other, since no one likes them… Carmen Machi, in one of those eternal roles that in her hands cannot but end up liking us. Because we are all Treasury. Those insignificant little people with routine lives always waiting for one of those great experiences that famous people seem to enjoy every week. Because famous people have lives, they have money to live with… and to escape with. Or not. 184 days. Half the year… plus one. 'Sky blue' is a thriller about a tax inspector who has to prove that “a Shakira” owes the treasury more than 20 million euros. A thriller that, due to its forms and even its style, reminds, a little, nothing more than a little, just a little, of 'Better Call Saul'. More than anything, apart from being a well-known reference, for that calm, patient, serene and at the same time so serious treatment of what is not but a comedy. But with Gus Fring as the protagonist and the Spanish customs in the background characteristic of a Diego San José here much more successful, fine and/or mature than in the failed trilogy of 'Vote Juan'. The idea, in any case, is the same: to confront the viewer with what seems to be one of the most immutable, abject and amoral bastions of Spanish society with a benevolent smile of human and mischievous acid complicity. Do not get carried away by its first steps or the false and erroneous expectation of seeing a 'Aida' clowning around. 'Sky blue' It is a series with its own style and very clear ideas that is put into tone minute by minute, episode by episode, through the temperate, calculated and rigid solidity of a well-written, directed and performed suspense story in a solemn way. but biting, distant but warm, and with a humanist vocation that confirms that in the end, from the most charismatic artists to the dullest of Hacienda, we are all people who are moved by the same thing… …as Johnny recently said Depp, “Money doesn't buy happiness, but it buys you a yacht big enough to sail to it.”