| A | B |
| soy | I am (describing a characteristic) |
| eres | you are (describing a characteristic) |
| es | it/he/she is (describing a characteristic) |
| somos | we are (describing a characteristic) |
| sois | you all are (describing a characteristic) |
| son | they are (describing a characteristic) |
| estoy | I am (describing a feeling or location) |
| estás | you are (describing a feeling or location) |
| está | he/she/it is (describing a feeling or location) |
| estamos | we are (describing a feeling or location) |
| estáis | you all are (describing a feeling or location) |
| están | they are (describing a feeling or location) |
| vengo | I am coming |
| vienes | you are coming |
| viene | he/she/it is coming |
| venimos | we are coming |
| venís | you all are coming |
| vienen | they are coming |
| tengo | I have |
| tienes | you have |
| tiene | he/she/it has |
| tenemos | we have |
| tenéis | you all have |
| tienen | they have |
| juego | I play |
| juegas | you play |
| juega | he/she/it plays |
| jugamos | we play |
| jugáis | you all play |
| juegan | they play |
| puedo | I can |
| puedes | you can |
| puede | he/she/it can |
| podemos | we can |
| podeis | you all can |
| pueden | they can |
| duermo | I sleep |
| duerme | he/she/it sleeps |
| duermes | you sleep |
| dormimos | we sleep |
| dormís | you all sleep |
| duermen | they sleep |