(ellos/ellas, ustedes) son
(él/ella/usted) es
(vosotros/as) tenéis
(yo) tengo
(tú) tienes
(tú) eres
(nosotros/as) tenemos
(ellos/ellas, ustedes) tienen
(yo) soy
(él, ella, usted) tiene
(nosotros/as) somos
(vosotros/as) sois
you are
he, she, it has / you have (formal)
he, she, it is / you are (formal)
I have
You have
They are / all of you are (formal)
we are
All of you are
We have
I am
They have / all of you have (formal)
All of you have