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(ellos/ellas, ustedes) son

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(él/ella/usted) es

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(vosotros/as) tenéis

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(yo) tengo

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(tú) tienes

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(tú) eres

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(nosotros/as) tenemos

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(ellos/ellas, ustedes) tienen

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(yo) soy

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(él, ella, usted) tiene

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(nosotros/as) somos

[Pista de audio]

(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