SER (to be), TENER (to have)

(vosotros/as) tenéis

(nosotros/as) somos

(ellos/ellas, ustedes) son

(ellos/ellas, ustedes) tienen

(él, ella, usted) tiene

(yo) tengo

(tú) eres

(yo) soy

(vosotros/as) sois

(él/ella/usted) es

(nosotros/as) tenemos

(tú) tienes

I am

you are

he, she, it has / you have (formal)

he, she, it is / you are (formal)

I have

We have

They have / all of you have (formal)

we are

You have

They are / all of you are (formal)

All of you have

All of you are