- /b, d, ɡ, ʝ/ are pronounced as fricatives or approximants [β, ð, ɣ, ʝ] in all places except after a pause, /n/, or /m/, or, in the case of /d/ and /ʝ/, after /l/. In the latter environments, they are stops [b, d, ɡ, ɟʝ] like English b, d, g, j but are fully voiced in all positions, unlike in English. When it is distinct from /ʝ/, /ʎ/ is realized as an approximant [ʎ] in all positions سانچو:Harvcol.
- Most speakers no longer distinguish /ʎ/ from /ʝ/; the actual realization depends on dialect, however. See yeísmo and (Martínez-Celdrán، Fernández-Planas & Carrera-Sabaté 2003258) for more information.
- The nasal consonants /n, m, ɲ/ contrast only before vowels. Before consonants, they assimilate to the consonant's place of articulation, which is partially reflected in the orthography. The three do not contrast at the end of a word; depending on dialect, the neutralized nasal may appear as [n], [ŋ], or nasalization of the preceding vowel.
- The rhotic consonants [[[dental, alveolar and postalveolar trills|r]]] and [[[dental and alveolar flaps|ɾ]]] contrast only word-medially between vowels, where they are usually spelled ⟨rr⟩ and ⟨r⟩, respectively. Otherwise, they are in complementary distribution: Word-initially, stem-initially, and after /l, n, s/, only [r] is found; before a consonant or pause, the two are interchangeable but [ɾ] is more common (hence so represented here); elsewhere, only [ɾ] is found. When two rhotics occur consecutively across a word or prefix boundary, they result in one long trill, which may be transcribed as [ɾr]: dar rocas [daɾ ˈrokas], super-rápido [supeɾˈrapiðo] سانچو:Harvcol.
- Northern and Central Spain distinguish between ⟨s⟩ (سانچو:IPAslink) and soft ⟨c⟩ or ⟨z⟩ (سانچو:IPAslink). Almost all other dialects treat the two as identical (which is called seseo) and pronounce them as سانچو:IPAslink. Contrary to yeísmo, seseo is not a phonemic merger but the outcome of a different evolution of sibilants in southern Spain in comparison with northern and central dialects. There is a small number of speakers, mostly in southern Spain, who pronounce the soft ⟨c⟩, ⟨z⟩ and even ⟨s⟩ as سانچو:IPAslink, a phenomenon called ceceo. See phonological history of Spanish coronal fricatives and (Martínez-Celdrán، Fernández-Planas & Carrera-Sabaté 2003258) for more information.
- In much of Hispanic America and in the southern half of Spain, /s/ in syllable-final positions is either pronounced as [[[voiceless glottal fricative|h]]] or not pronounced at all. In transcriptions linked to this key, however, it is always represented by [s].
- [v] and [z] are allophones of /f/ and /s/, respectively, found before voiced consonants.
- The letter ⟨x⟩ represents /x/ only in certain proper names like Ximena and some placenames in current or former Mexico (Oaxaca, Texas).
- The letter ⟨h⟩ represents /x/ only in loanwords; in native words, it is always silent.
- /ʃ/ is used only in loanwords and certain proper nouns. It is nonexistent in many dialects, being realized as [[[voiceless palato-alveolar affricate|tʃ]]] or [[[voiceless alveolar fricative#Voiceless alveolar sibilant|s]]]; e.g. show [tʃou]~[sou].
- The semivowels [[[voiced labio-velar approximant|w]]] and [[[Palatal approximant#Palatal|j]]] can be combined with vowels to form rising diphthongs (e.g. cielo, cuadro). Falling diphthongs (e.g. aire, rey, auto) are transcribed with [i] and [u].
- Some speakers may pronounce word-initial [w] with an epenthetic [ɡ]; e.g. Huila [ˈɡwila]~[ˈwila].
- Spanish Phonetic Transcription Converter—Free Online Tool to convert Spanish Text to IPA Phonetic Transcription