He is - Lui è, She is - Lei è, We are - Noi siamo, They are - Loro sono, You are (plural) - Voi siete, You are (sing) - Tu sei, I am - Io sono, I have - Io ho, You have (sing) - Tu hai, He has - Lui ha, She has - Lei ha, We have - Noi abbiamo, You have (plu) - Voi avete, They have - Loro hanno,

Essere e Avere

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