This document discusses the present perfect simple tense in Spanish. It explains that the present perfect simple is used to talk about actions that have occurred recently. It provides examples of its use and outlines the structure of the tense, which uses the auxiliary verbs "have" or "has" plus the past participle. For regular verbs, the past participle is formed by adding "-ed" to the base form. Some verbs are irregular and do not follow this pattern. The document also discusses how to negate and ask questions in the present perfect simple tense.