| A | B |
|---|
| Yo soy | I am (SER) |
| Tú eres | You are (informal, singular) (SER) |
| El es | He is (SER) |
| ella es | She is (SER) |
| Usted es | You are (formal, singular) (SER) |
| Nosotros somos / Nosotras somos | We are (SER) |
| Vosotros sois / Vosotras sois | You are (informal plural, Spain) (SER) |
| Ellos son | They are (masculine) (SER) |
| Ellas son | They are (feminine) (SER) |
| Ustedes son | You are (formal, plural) (SER) |
| Yo estoy | I am (ESTAR) |
| Tú estás | You are (ESTAR) (informal, singular) |
| El está | He is (ESTAR) |
| Ella está | She is (ESTAR) |
| Usted está | You are (formal, singular) (ESTAR) |
| Nosotros estamos/ Nosotras estamos | We are (ESTAR) |
| Vosotros estáis/ Vosotras estáis | You are (informal plural, Spain) (ESTAR) |
| Ellos están | They are (masculine) (ESTAR) |
| Ellas están | They are (feminine) (ESTAR) |
| Ustedes están | You are (formal, plural) (ESTAR) |
