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For example, él, ella, or usted can be replaced by a noun phrase, or the verb can appear with impersonal se and no subject (e.g. Aquí se vive bien, 'One lives well here'). The first-person plural expressions nosotros , nosotras , tú y yo , or él y yo can be replaced by a noun phrase that includes the speaker (e.g. Los estudiantes tenemos ...
When the subjunctive appears, the clause may describe necessity, possibility, hopes, concession, condition, indirect commands, uncertainty, or emotionality of the speaker. The subjunctive may also appear in an independent clause, such as ones beginning with ojalá ("hopefully"), or when it is used for the negative imperative.
(Usted) es: "You are"; formal singular; used when addressing a person respectfully, someone older, someone not known to the speaker, or someone of some social distance. Although it is a second-person pronoun, it uses third-person verb forms (and object pronouns and possessives) because it developed as a contraction of vuestra merced (literally ...
The formal second-person pronouns (usted, ustedes) take third-person verb forms. The second-person familiar plural is expressed in most of Spain with the pronoun vosotros and its characteristic verb forms (e.g., coméis 'you eat'), while in Latin American Spanish it merges with the formal second-person plural (e.g., ustedes comen).
Vowel raising appears only in verbs of the third conjugation (-ir verbs), and in this group it affects dormir, morir, podrir (alternative of the more common pudrir) and nearly all verbs which have -e-as their last stem vowel (e.g. sentir, repetir); exceptions include cernir, discernir and concernir (all three diphthongizing, e-ie).
Imperative mood is often expressed using special conjugated verb forms. Like other finite verb forms, imperatives often inflect for person and number.Second-person imperatives (used for ordering or requesting performance directly from the person being addressed) are most common, but some languages also have imperative forms for the first and third persons (alternatively called cohortative and ...
The most basic is the difference between tú (vos in areas with voseo) and usted: tú or vos is the "familiar" form, and usted, derived from the third-person form "your grace" (vuestra merced), is the "polite" form. The appropriate usage of those forms is fundamental to interpersonal communication.
Note: Usted and ustedes are grammatically third person even though they are functionally second person (they express you / you all). See Spanish personal pronouns for more information and the regional variation of pronoun use.