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As is typical of verbs in virtually all languages, Spanish verbs express an action or a state of being of a given subject, and like verbs in most Indo-European languages, Spanish verbs undergo inflection according to the following categories: Tense: past, present, or future; Number: singular or plural; Person: first, second or third
To form the first-person singular subjunctive, first take the present indicative first-person singular (yo) form of a verb. For example, the verbs hablar, comer, and vivir (To talk, to eat, to live) → Yo hablo, yo como, yo vivo. Then, replace the ending o with the "opposite ending".
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.
For other irregular verbs and their common patterns, see the article on Spanish irregular verbs. The tables include only the "simple" tenses (that is, those formed with a single word), and not the "compound" tenses (those formed with an auxiliary verb plus a non-finite form of the main verb), such as the progressive, perfect, and passive voice.
Another sign that Spanish once had a grammatical neuter exists in words that derive from neuter plurals. In Latin, a neuter plural ended in -a, and so these words today in Spanish are interpreted as feminine singulars and take singular verb forms; however, they do express some notion of a plural. [citation needed]
Before o (in the first person singular of the indicative present tense) and a (that is, in all persons of the present subjunctive), the so-called G-verbs (sometimes "Go-Yo verbs", "Yo-Go" verbs, or simply "Go" verbs) add a medial -g-after l and n (also after s in asir), add -ig-when the root ends in a vowel, or substitute -c-for -g-.
I am (first-person singular) you are/thou art (second-person singular) he, she, one, it is (third-person singular) we are (first-person plural) you are/ye are (second-person plural) they are (third-person plural, and third-person singular) Other verbs in English take the suffix -s to mark the present tense third person singular, excluding ...
Este usually refers to something near the speaker (the first person). Ese usually refers to something nearer the listener (the second person). Aquel usually refers to something away from both the speaker and the listener. The demonstrative determiners can also be used as pronouns, with the addition of the neutral singular forms esto, eso, aquello.