The present tense in Spanish is used to describe actions that are currently happening, habitual actions, and general truths. It is equivalent to the English present simple tense and is one of the most commonly used tenses in the language. Regular verbs follow specific conjugation patterns based on their endings (-ar, -er, -ir), while irregular verbs have unique forms that must be memorized. Understanding the present tense is essential for forming basic sentences and communicating everyday activities in Spanish.