The document discusses the present perfect tense in Spanish. It explains that the present perfect is formed by combining the present form of the verb haber with the past participle of the main verb. It provides examples of forming the present perfect of the verbs estudiar, hablar, tomar, comer, and ir. It notes some irregular past participles ending in -ido, -to, and -cho. Finally, it provides a practice activity to test forming the present perfect using given subjects and verbs.