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The moral code is a set of norms and values whose purpose is to guarantee human survival by means of agreements, so that people with higher incomes contribute to eradicate extreme poverty by means of a tax on wages, which we will call: of mercy and solidarity.The book expressly sets out how this measure should be implemented and incorporated into the Constitution of each country.The Code is aimed at guiding and identifying rights, responsibilities and obligations so that those who earn the most help those most in need, in order to avoid social collapse.The Code hopes to contribute to the improvement of the quality of life, serving as a guide and awakening awareness that there are rules of survival that must be followed, reducing the gap between the rich and the poorest.The Code aims to awaken the collective interest by obtaining the maximum benefit, taking into account that all human beings are subjects of law. The provisions of this Code are guided by criteria and concepts that seek to reduce extreme poverty in the world.