The indefinite pronoun man is often used when making general statements. It indicates that a statement does not apply to a particular person but to someone indefinite, to a whole group or even to everyone. Even if man represents a whole group, it is used in the singular. The verb form is the same as with er/sie/es.
Nico isst gern Gazpacho.
Er isst gern Gazpacho.
Man isst in Spanien gern Gazpacho.
man and Mann
Note the difference between the impersonal pronoun "man" and the noun "Mann." The word "man" with one n stands for people in general. "Mann" with "nn" refers to a male person.
Grammatical terms in German:das Indefinitpronomen: Indefinite pronouns refer to people or things that are indeterminate. They are used when one does not know, or does not wish to say exactly who, or how many, are doing something.