Spanish tenses

are more diverse then in English, also a finite verb agrees in person and number with its subject (the doer of the action), even when the subject is understood without being expressed by a noun or pronoun. There are three persons which exist in all tenses in Spanish: First person is the speaker, second person is the one spoken to, and third person is the one spoken about.
First person singular: (Yo) soy marinero (I'm a sailor). First person plural: (Nosotros) somos marineros (We are sailors)
Second person familiar, singular: (Tú) eres abogado (you're a lawyer). Second person familiar, plural: (Vosotros) sois Americanas. (You girls are Americans.)
Second person polite, singular: Ud. es muy generoso (You are very generous), Second person polite, plural: Uds. son muy generosos. (You all are very generous.)
Third person singular: (Él) es abogado. (He is a lawyer). Third person plural: (Ellos) son abogados. (They are lawyers.)
Note: The usted/ ustedes (the polite "you") form of address is second person but uses third person verb forms.