Spanish is written in the Latin alphabet, with the addition of the character ‹ñ› (eñe, representing the phoneme /ɲ/, a letter distinct from ‹n›, although typographically composed of an ‹n› with a tilde) and the digraphs ‹ch› (che, representing the phoneme /t͡ʃ/) and ‹ll› (elle, representing the phoneme /ʎ/). However, the digraph ‹rr› (erre fuerte, 'strong r", erre doble, 'double r', or simply erre), which also represents a distinct phoneme /r/, is not similarly regarded as a single letter. Since 1994 ‹ch› and ‹ll› have been treated as letter pairs for collation purposes, though they remain a part of the alphabet. Words with ‹ch› are now alphabetically sorted between those with ‹ce› and ‹ci› , instead of following ‹cz› as they used to. The situation is similar for ‹ll›.
Thus, the Spanish alphabet has the following 27 letters and 2 digraphs:
The letters "k" and "w" are used only in words and names coming from foreign languages (kilo, folklore, whiskey, William, etc.).
With the exclusion of a very small number of regional terms such as México (see Toponymy of Mexico), pronunciation can be entirely determined from spelling. Under the orthographic conventions, a typical Spanish word is stressed on the syllable before the last if it ends with a vowel (not including ‹y›) or with a vowel followed by ‹n› or ‹s›; it is stressed on the last syllable otherwise. Exceptions to this rule are indicated by placing an acute accent on the stressed vowel.
The acute accent is used, in addition, to distinguish between certain homophones, especially when one of them is a stressed word and the other one is a clitic: compare el ('the', masculine singular definite article) with él ('he' or 'it'), or te ('you', object pronoun), de (preposition 'of'), and se (reflexive pronoun) with té ('tea'), dé ('give' [formal imperative/third-person present subjunctive]) and sé ('I know' or imperative 'be').
The interrogative pronouns (qué, cuál, dónde, quién, etc.) also receive accents in direct or indirect questions, and some demonstratives (ése, éste, aquél, etc.) can be accented when used as pronouns. The conjunction o ('or') is written with an accent between numerals so as not to be confused with a zero: e.g., 10 ó 20 should be read as diez o veinte rather than diez mil veinte ('10,020'). Accent marks are frequently omitted in capital letters (a widespread practice in the days of typewriters and the early days of computers when only lowercase vowels were available with accents), although the Real Academia Española advises against this.
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