ser - to be yo soy - I am tú eres - you (familiar) are Usted es - you (formal) are él es - he is ella es - she is nosotros somos - we are vosotros sois - you (all) are (Spain) Ustedes son - you (all) are (outside of Spain) ellos son - they (all male or mixed group) are ellas son - they (all female group) are