I am - yo soy, you (inf.) are - tú eres, you (form.) are / he, she is - Ud., él, ella es, we are - nosotros(as) somos, you guys (inf.) are - vosotros(as) sois, you guys (form.), they are - Uds., ellos(as) son, I have - yo tengo, you (fam.) have - tú tienes, you (form.) have / he, she has - Ud., él, ella tiene, we have - nosotros(as) tenemos, you guys (fam.) have - vosotros(as) tenéis, you guys (form.), they have - Uds., ellos(as) tienen,

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