| INDICATIVE |  | 
| Present |  | 
| I regard You regard
 He/She/It regards
 We regard
 You regard
 They regard
 
 | Yo ataño Tu atañes
 El/Ella/Eso atañe
 Nosotros atañemos
 Vosotros atañéis
 Ellos/Ellas/Esos atañen
 
 | 
| Imperfect |  | 
| I was regarding You were regarding
 He/She/It was regarding
 We were regarding
 You were regarding
 They were regarding
 
 | Yo atañía Tu atañías
 El/Ella/Eso atañía
 Nosotros atañíamos
 Vosotros atañíais
 Ellos/Ellas/Esos atañían
 
 | 
| Perfect |  | 
| I regarded You regarded
 He/She/It regarded
 We regarded
 You regarded
 They regarded
 
 | Yo atañí Tu atañiste
 El/Ella/Eso atañió
 Nosotros atañimos
 Vosotros atañisteis
 Ellos/Ellas/Esos atañieron
 
 | 
| Perfect |  | 
| I have regarded You have regarded
 He/She/It has regarded
 We have regarded
 You have regarded
 They have regarded
 
 | Yo he atañido Tu has atañido
 El/Ella/Eso ha atañido
 Nosotros hemos atañido
 Vosotros habéis atañido
 Ellos/Ellas/Esos han atañido
 
 | 
| PlusPerfect |  | 
| I had regarded You had regarded
 He/She/It had regarded
 We had regarded
 You had regarded
 They had regarded
 
 | Yo había atañido Tu habías atañido
 El/Ella/Eso había atañido
 Nosotros habíamos atañido
 Vosotros habíais atañido
 Ellos/Ellas/Esos habían atañido
 
 | 
| Plusperfect |  | 
| I had regarded You had regarded
 He/She/It had regarded
 We had regarded
 You had regarded
 They had regarded
 
 | Yo hube atañido Tu hubiste atañido
 El/Ella/Eso hubo atañido
 Nosotros hubimos atañido
 Vosotros hubisteis atañido
 Ellos/Ellas/Esos hubieron atañido
 
 | 
| Future |  | 
| I will regard You will regard
 He/She/It will regard
 We will regard
 You will regard
 They will regard
 
 | Yo atañeré Tu atañeras
 El/Ella/Eso atañerá
 Nosotros atañeremos
 Vosotros atañereis
 Ellos/Ellas/Esos atañerán
 
 | 
| Future perfect |  | 
| I will have regarded You will have regarded
 He/She/It will have regarded
 We will have regarded
 You will have regarded
 They will have regarded
 
 | Yo habré atañido Tu habrás atañido
 El/Ella/Eso habrá atañido
 Nosotros habremos atañido
 Vosotros habréis atañido
 Ellos/Ellas/Esos habrán atañido
 
 | 
| SUBJUNTIVE |  | 
| Present |  | 
| I (that )may regard You (that )may regard
 He/She/It (that )may regard
 We (that )may regard
 You (that )may regard
 They (that )may regard
 
 | Yo ataña Tu atañas
 El/Ella/Eso ataña
 Nosotros atañamos
 Vosotros atañáis
 Ellos/Ellas/Esos atañan
 
 | 
| Imperfect |  | 
| I (that )might regard You (that )might regard
 He/She/It (that )might regard
 We (that )might regard
 You (that )might regard
 They (that )might regard
 
 | Yo atañiera Tu atañieras
 El/Ella/Eso atañiera
 Nosotros atañiéramos
 Vosotros atañierais
 Ellos/Ellas/Esos atañieran
 
 | 
| Perfect |  | 
| I (whether) regarded You (whether) regarded
 He/She/It (whether) regarded
 We (whether) regarded
 You (whether) regarded
 They (whether) regarded
 
 | Yo haya atañido Tu hayas atañido
 El/Ella/Eso haya atañido
 Nosotros hayamos atañido
 Vosotros hayáis atañido
 Ellos/Ellas/Esos hayan atañido
 
 | 
| Pluperfect |  | 
| I (whether) had regarded You (whether) had regarded
 He/She/It (whether) had regarded
 We (whether) had regarded
 You (whether) had regarded
 They (whether) had regarded
 
 | Yo hubiera atañido Tu hubieras atañido
 El/Ella/Eso hubiera atañido
 Nosotros hubiéramos atañido
 Vosotros hubierais atañido
 Ellos/Ellas/Esos hubieran atañido
 
 | 
| CONDITIONAL |  | 
| Present |  | 
| I would regard You would regard
 He/She/It would regard
 We would regard
 You would regard
 They would regard
 
 | Yo atañería Tu atañerías
 El/Ella/Eso atañería
 Nosotros atañeríamos
 Vosotros atañeríais
 Ellos/Ellas/Esos atañerían
 
 | 
| Perfect |  | 
| I would have regarded You would have regarded
 He/She/It would have regarded
 We would have regarded
 You would have regarded
 They would have regarded
 
 | Yo habría atañido Tu habrías atañido
 El/Ella/Eso habría atañido
 Nosotros habríamos atañido
 Vosotros habríais atañido
 Ellos/Ellas/Esos habrían atañido
 
 | 
| IMPERATIVE |  | 
| Present |  | 
| let me regard regard
 let him regard
 let us regard
 regard
 let them regard
 
 | Yo - Tu atañe
 El/Ella/Eso ataña
 Nosotros atañamos
 Vosotros atañed
 Ellos/Ellas/Esos atañan
 
 | 
| PARTICIPLE |  | 
| Present |  | 
| regarding 
 | que atañe 
 | 
| Perfect |  | 
| regarded 
 | atañido 
 | 
| INFINITIVE |  | 
| Present |  | 
| to regard 
 | atañer 
 | 
| Perfect |  | 
| have regarded 
 | haber atañido 
 | 
| GERUND |  | 
| Present |  | 
| regarding 
 | atañiendo 
 | 
| Perfect |  | 
| having regarded 
 | habiendo atañido 
 |