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