↑ 1,01,11,21,31,41,5/b, d, ɡ, ʝ/ are pronounced as the fricatives or approximants[β̞, ð̞, ɣ˕, ʝ˕] (represented here without the undertacks) in all places except after a pausa, after an /n/ or /m/ or, in the case of /d/ and /ʝ/, after an /l/. Then, they are stops [b, d, ɡ, ɟʝ] like English b, d, g, j, but they are fully voiced in all positions, unlike their English counterparts. When it is distinct from /ʝ/, /ʎ/ is realized as an approximant [ʎ] in all positions Sjabloon:Harvcol.
↑ 4,04,1The rhotic consonants/ɾ/ and /r/ contrast only between vowels. Otherwise, they are in complementary distribution, with [r] occurring word-initially, after /l/, /n/, and /s/, and also represented here as before consonants, and word-finally (positions in which they vary); only [ɾ] is found elsewhere.
↑ 5,05,1Northern and Central Spain still distinguish between ⟨s⟩ (/s/) and soft ⟨c⟩ or ⟨z⟩ (/θ/). Almost all other dialects treat the two as identical (which is called seseo) and pronounce them as /s/. There is a small number of speakers, mostly in southern Spain, who pronounce the soft ⟨c⟩, ⟨z⟩ and even ⟨s⟩ as /θ/, a phenomenon called ceceo. See phonological history of Spanish coronal fricatives and Martínez-Celdrán, Fernández-Planas & Carrera-Sabaté (2003:258) for more information.
↑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 [tʃ] or [s]; e.g. show[tʃou]~[sou].
↑The semivowels [w] and [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].
Martínez-Celdrán, Eugenio; Fernández-Planas, Ana Ma.; Carrera-Sabaté, Josefina (2003), "Castilian Spanish", Journal of the International Phonetic Association33 (2): 255–259, doi:10.1017/s0025100303001373