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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).
Spanish is a pro-drop language with respect to subject pronouns. Like French and other languages with the T–V distinction , Spanish has a distinction in its second person pronouns that has no equivalent in modern English.
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.
In Spanish grammar, voseo (Spanish pronunciation:) is the use of vos as a second-person singular pronoun, along with its associated verbal forms, in certain regions where the language is spoken. In those regions it replaces tuteo , i.e. the use of the pronoun tú and its verbal forms.
Additionally, all Latin American dialects drop the familiar (that is, informal) vosotros verb forms for the second person plural, using ustedes in all contexts. In most of Spain, ustedes is used only in a formal context. Some other minor differences are:
The boundaries between formal and informal language differ from language to language, as well as within social groups of the speakers of a given language. In some circumstances, it is not unusual to call other people by first name and the respectful form, or last name and familiar form.
In Costa Rica and part of Colombia, usted is used as the common pronoun, using it both in formal and informal situations. In the second-person plural, modern Spanish speakers in most of Spain employ vosotros (masculine) and vosotras (feminine) informally and (as the third-person plural) ustedes to express respect.
Dialectally, usted/ustedes may replace tú/vosotros without any intention to be formal. The corresponding possessive determiner su(s) is used. Therefore, a Colombian may say Hijo, enséñeme sus deberes instead of Hijo, enséñame tus deberes ("Son, show me your homework").