In general, Castilian Spanish is used in IPA transcriptions except for some words with /θ/ and /ʎ/:
For terms that are more relevant to regions that have undergone yeísmo (so for example, haya and halla are pronounced the same), words spelled with ⟨ll⟩ can be transcribed with [ʝ]
For terms that are more relevant to regions with seseo, (so for example, caza and casa are pronounced the same), words spelled with ⟨z⟩ and with ⟨c⟩ (only when it occurs before ⟨i⟩ or ⟨e⟩) can be transcribed with [s]
↑ 1.01.11.21.31.41.5/b, d, ɡ, ʝ/ are pronounced as the fricatives or approximants[β̞, ð̞, ɣ̞, ʝ̞]; 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/, in which contexts they are stops [b, d, ɡ, ɟʝ], like English b, d, g, j, except that they are fully voiced in all positions unlike their English counterparts. When distinct from /ʝ/, /ʎ/ is realized as an approximant [ʎ] in all positions Template:Harvcol.
↑ 2.02.12.2Most Spanish speakers no longer distinguish /ʎ/ from /ʝ/; the actual realization depends on dialect, however. See yeísmo and Template:Harvcoltxt for more information.
↑ 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 Template:Harvcoltxt for more information.