| BE | 1 | be = ser | It can be difficult. | Puede ser difícil. |
| 2 | be = estar | Intentad estar callados. | Try to be quiet, please. | |
| 3 | am = soy | I am Spanish. | Soy español. | |
| 4 | am = estoy | I am tired. | Estoy cansado. | |
| 5 | is = es | It is late. | Es tarde. | |
| 6 | is = está | It is cloudy. | Está nublado. | |
| 7 | you are = eres | You are very kind. | Eres muy amable. | |
| 8 | you are = sois | You are good friends. | Sois buenos amigos. | |
| 9 | you are = estás | You are crazy! | ¡Estás loco! | |
| 10 | you are = estáis | You are annoying me. | Me estáis molestando. | |
| 11 | we are = somos | We are not at home. | No estamos en casa. | |
| 12 | we are = estamos | We are writing. | Estamos escribiendo. | |
| 13 | they are = son | They are my friends. | Son mis amigos. | |
| 14 | they are = están | They are watching TV. | Están viendo la tele. | |
| HAVE | 15 | have = tener | You can't have a horse. | No puedes tener un caballo. |
| 16 | has = tiene | He has a little sister. | Tiene una hermana pequeña. | |
| 17 | I have = tengo | I have a dog. | Tengo un perro. | |
| 18 | you have = tienes | You have long hair. | Tienes el pelo largo. | |
| 19 | you have = tenéis | You have an exam. | Tenéis un examen. | |
| 20 | we have = tenemos | We have to work. | Tenemos que trabajar. | |
| 21 | they have = tienen | They have no homework today. | No tienen tarea hoy. |