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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.').
The differences between ser and estar are considered one of the most difficult concepts for non-native speakers. Both ser and estar translate into English as "to be", but they have different uses, depending on whether they are used with nouns, with adjectives, with past participles (more precisely, passive participles), or to express location.
Spanish verbs are a complex area of Spanish grammar, with many combinations of tenses, aspects and moods (up to fifty conjugated forms per verb).Although conjugation rules are relatively straightforward, a large number of verbs are irregular.
Today, the two forms of the imperfect subjunctive – for example, "hubiese" and "hubiera", from "haber" – are largely interchangeable.* The -se form derives (as in most Romance languages) from the Latin pluperfect subjunctive, while the -ra form derives from the Latin pluperfect indicative. The use of one or the other is largely a matter of ...
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.
The pluperfect subjunctive developed into an imperfect subjunctive in all languages except Romansh, where it became a conditional, and Romanian, where it became a pluperfect indicative. The future perfect indicative became a future subjunctive in Old Spanish, Portuguese, and Galician .
There are only three irregular verbs in the imperfect: ir, ser, and ver. Historically, ir — unlike other Spanish "-ir verbs" — failed to drop the -b-of the Latin imperfect. The imperfect of ser is likewise a continuation of the Latin imperfect (of esse), with the same stem appearing in tú eres (thanks to pre-classical Latin rhotacism).
Unlike tú, which has many irregular forms, the only voseo verbs that are conjugated irregularly in the indicative present are ser, ir and haber. However, haber is seldom used in the indicative present, since there is a strong tendency to use preterite instead of present perfect .