The document discusses perfect infinitives in English and Spanish. In English, the perfect infinitive is formed with "to have" and the past participle, expressing that the action happened in the past. Spanish forms it similarly with "haber" and the past participle. The perfect infinitive can follow certain verbs in both languages. It also discusses the differences between the Spanish verbs "ser" and "estar", noting that "estar" expresses a state of being while "ser" can imply a permanent characteristic when used with adjectives or a caused action when used with a past participle.