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The Spanish copulas are ser and estar.The latter developed as follows: stare → *estare → estar. The copula ser developed from two Latin verbs. Thus its inflectional paradigm is a combination: most of it derives from svm (to be) but the present subjunctive appears to come from sedeo (to sit) via the Old Spanish verb seer.
Spanish verbs are conjugated in three persons, each having a singular and a plural form. In some varieties of Spanish, such as that of the Río de la Plata Region, a special form of the second person is used. Spanish is a pro-drop language, meaning that subject pronouns are often omitted.
In intransitive clauses, the subject can either be represented by a set A-person marker, or a set B-person marker, depending on aspect. In perfective aspect, Chol has ergative–absolutive alignment: the subject of the intransitive verb is expressed by a suffixed person marker, thus in the same way as the object of transitive verbs.
The formal second-person pronouns (usted, ustedes) take third-person verb forms. The second-person familiar plural is expressed in most of Spain with the pronoun vosotros and its characteristic verb forms (e.g., coméis 'you eat'), while in Latin American Spanish it merges with the formal second-person plural (e.g., ustedes comen).
An example of this lexical phenomenon in Spanglish is the emergence of new verbs when the productive Spanish verb-making suffix -ear is attached to an English verb. For example, the Spanish verb for "to eat lunch" (almorzar in standard Spanish) becomes lonchear (occasionally lunchear).
The standard formal way to address a person one was not on familiar terms with was to address such a person as vuestra merced ("your grace", originally abbreviated as v.m.) in the singular and vuestras mercedes in the plural. Because of the literal meaning of these forms, they were accompanied by the corresponding third-person verb forms.
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Spanish is a pro-drop language with respect to subject pronouns, and, like many European languages, Spanish makes a T-V distinction in second person pronouns that has no equivalent in modern English. Object pronouns can be both clitic and non-clitic, with non-clitic forms carrying greater emphasis.