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=== Negation ===
{|
| width="47.5%" valign="top"| '''The negation of the verb ''to be'' is formed by placing ''not'' after the inflected form of this verb: '''
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|'''I am not''' (yo no soy)
|'''we are not = we aren't''' (nosotros no somos)
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|'''you are not = you aren't''' (tú no eres)
|'''you are not = you aren't''' (nosotros no somos)
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|'''he/she/it is not = he/she/it isn't''' (él/ella no es)
|'''they are not = they aren't''' (ellos no son)
|}
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