The document discusses the present perfect tense in Spanish. It explains that the present perfect is formed by combining the present form of the helping verb haber with a past participle. It provides examples of forming the present perfect for the verbs estudiar, hablar, tomar, comer, and ir. It notes that some verbs like ir are regular, while others like creer are irregular in their past participle forms. The document encourages practicing forming the present perfect for different verbs.