I am (permanent; IR)
soy
you are (permanent; IR)
eres
he/she/it is (permanent; IR)
es
we are (permanent; IR)
somos
they are (permanent; IR)
son
I am (temporary; IR)
estoy
you are (temporary; IR)
estás
he/she/it is (temporary; IR)
está
we are (temporary)
estamos
they are (temporary; IR)
están