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The most basic is the difference between tú (vos in areas with voseo) and usted: tú or vos is the "familiar" form, and usted, derived from the third-person form "your grace" (vuestra merced), is the "polite" form. The appropriate usage of those forms is fundamental to interpersonal communication.
Similarly, the participle agrees with the subject when it is used with ser to form the "true" passive voice (e.g. La carta fue escrita ayer 'The letter was written [got written] yesterday.'), and also when it is used with estar to form a "passive of result", or stative passive (as in La carta ya está escrita 'The letter is already written.').
El chico está aburrido uses estar to express a temporary state of mind ("The boy is bored"). The same strategy is used with many adjectives to express either an inherent trait (ser) or a transitory state or condition (estar). For example: "María es guapa" uses ser to express an essential trait, meaning "María is a good-looking person."
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.
Compare, for example, the following sentences—roughly equivalent to the English proverb "A word to the wise is sufficient," or, a more literal translation, "To a good listener, a few words are enough.": Al buen entendedor pocas palabras bastan (Spanish pronunciation: [al ˈβwen entendeˈðoɾ ˈpokas paˈlaβɾas ˈβastan])
The two subjunctives have their origins in Latin; from the past perfect indicative came the -ra form, and from the past perfect subjunctive came the -se form. [62] Both subjunctives are found in Spain, but the -se one is almost extinct or much rarer in Latin America, where it is seen as a characteristic of the Spanish of Spain; Latin American ...
The personal infinitive, a non-finite form which does not show tense, but is inflected for person and number. The future subjunctive , is sometimes archaic in some dialects (including peninsular) of related languages such as Spanish , but still active in Portuguese.