Subject and to be in Spanish (Part I: Subject)

In Spanish, we have two kinds of 'to be'. They are Ser and Estar. These two things are also being used in a different condition. First, we'll explain first about subjects in Spanish and next we'll discus about 'to be'.

So here is the basic translation for subjects in Spanish:
IYo
YouTu
He/She/You(formal)El/Ella/Usted
WeNosotros
You (many)Vosotros
They/You (many&formal)Ellos/Ellas/Ustedes

here are some example in sentence:
Yo vivo en Espanol : I live in Spain
El habla Espanyol muy bien : He speaks Spanish very well
Nosotros escuchamos la musica : We listen to the music.

NOTE!
In Spanish usually native people there don't use the subjects (yo, tu, el, ellos) in the beginning of sentence. In every verb and to be in Spanish, they are already conjugated so they don't need to put the subject no more.

For the example, taking from the sentence above: “Yo vivo en Espanyol”
Vivo is coming from the verb VIVIR. After we put it into the subject (Yo) it's conjugated into VIVO.
The conjugation for VIVIR (to live) in present:
YoVivo
TuVives
El/Ella/UstedVive
NosotrosVivimos
VosotrosVivis
Ellos/Ellas/UstedesViven

So, usually people only write:

“Vivo en Espanyol.” = “I live in Spain”

NOTE!
Some still use Nosotros and Vosotros as the subject, but we shorten them. We say Nos for nosotros and Vos or vosotros.

Example:
“Nos vamos a la playa” = “We are going to the beach”

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