A comedy program with a few touches of music in which the presenter, Manolo Vieira, the true master of ceremonies of the program, seeks the audience's complicit smile with different contents. “Esta noche pago yo” combines two fundamental concepts: the set, which marks the main thread of the program (stand up comedy, guest star, the orchestra and other situations on stage) and the video, through which humor sketches, gags, etc. are represented.