Verb to be

1. Like English, there are irregular and regular verbs in Spanish. The equivalent to verb-to-be in English is "ser", an irregular.
2. Spanish is founded on Latin, an inflected language. Its verbs are inflected for mood (indicative, subjunctive, imperative and conditional), tense (present, imperfect, Preterite=past, perfect, future) and person (yo, tú, él, ella, usted, nosotros, vosotros, ellos, ellas ustedes)
3. Example: Es (infected for person él=he/it, the subject is dropped here) mi moto = This is my motor car.
4. Conjugation tables for regular verbs and some common irregular verbs are available on the web article "Spanish conjugation". The table for ser is reproduced below.
5. Ser de...{name of a place} is a phrasal verb. It refers to the place where a person comes from.
6. Example of [4]: Soy de Hongkong means I am a hongkonger.
7. In [5], the subject yo (=I) is dropped and is implicit in the verb-to-be soy, an inflected form of the infinitive ser.

Reference

1. Web article "Spanish conjugation" on Wikipedia, http://en.wikipedia.org/wiki/Spanish_conjugation