| A | B |
|---|
| to be (characteristic) | ser |
| I am (characteristic) | soy |
| you are (characteristic) | eres |
| he is (characteristic) | él es |
| she is (characteristic) | ella es |
| we are (characteristic) | nosotros somos |
| you (all) are (characteristic) | ustedes son |
| they are (characteristic) | ellos son |
| to be (location) | estar |
| I am (location) | estoy |
| you are (location) | estás |
| he is (location) | él está |
| she is (location) | ella está |
| we are (location) | nosotros estamos |
| you (all) are (location) | ustedes están |
| they are (location) | ellos están |
| to be (feelings) | estar |
| I am (feelings) | estoy |
| you are (feelings) | estás |
| he is (feelings) | él está |
| she is (feelings) | ella está |
| we are (feelings) | nosotros estamos |
| you (all) are (feelings) | ustedes están |
| they are (feelings) | ellos están |
| to be (temporary condition) | estar |
| I am (temporary condition) | estoy |
| you are (temporary condition) | estás |
| he is (temporary condition) | él está |
| she is (temporary condition) | ella está |
| you are -formal- (temporary condition) | usted está |
| we are (temporary condition) | nosotros estamos |
| you (all) are (temporary condition) | ustedes están |
| you are -formal- (characteristic) | usted es |
| you are -formal- (feelings) | usted está |
| you are -formal- (location) | usted está |
