Yes, you can. Currently, the creation of up to 15 subaccounts is possible. 

The “Starter” plan includes two subaccounts, the “Comfort” plan includes four subaccounts and the “Enterprise” plan includes six subaccounts. Each additional subaccount costs 4,00€ /month.

As an administrator, you can create subaccounts via the Penta Web App either in the "Accounts" menu or via the quick menu on the left side.

More information about subaccounts can be found here.