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This paper proposes a morphological segmentation of the regular Spanish verbal paradigm that significantly simplifies its analysis. In the proposed model, the thematic vowel (TV) is always present in the underlying representation of all verbal forms of the three conjugations, either as stressed or as pre-accented. This analysis offers several advantages over more traditional approaches, such as those represented by recent grammars by the Royal Spanish Academy, since it allows the morphological structure of the three regular conjugations to be unified, including verbs whose root ends in a vowel, like those ending in -uir, with an /i/ following the root that has usually been analysed as an antihiatic epenthetic segment. The model also establishes that the thematic vowel of the first, second, and third conjugations is respectively /a/, /e/, and /i/ throughout the present stem and in forms historically derived from the infinitive. In the rest of the paradigm, the first conjugation maintains /a/, whereas the second and third display a common pattern with the alternation /i ~ je/, interpreted synchronically as allomorphy. Surface differences derive from general phonological principles of Spanish, in particular stress assignment and the productive process of stem-final vowel deletion. Tense-aspect-mood morphemes are also regularised.