| Attribute | Value | Sp. example | Sp. tag |
| Tense | present | canto | |
| past | canté | ||
| imperative | canta | ||
| future | cantaré | ||
| conditional | cantaría | ||
A controversial point here concerns the interpretation of conditionals as tenses, in contrast to how they are usually considered in traditional grammars. This treatment is based on the assumption that the conditionals have a temporal value that correponds to a `future of the past'.
Compound tenses, as in Italian, are formed with an auxiliary.