In general, standard Castilian Spanish is used in IPA transcriptions. Deviations from this occur in words with /θ/ and /ʎ/:
For terms that are more relevant to regions that have undergone yeísmo (so that, for example, hoya and holla are pronounced the same), words spelled with ⟨ll⟩ can be transcribed with [ʝ]
For terms that are more relevant to regions with seseo, (so that, for example, caza and casa are pronounced the same), words spelled with ⟨z⟩ and with soft ⟨c⟩ (i.e. where ⟨c⟩ occurs before ⟨i⟩ or ⟨e⟩) can be transcribed with [s].
Transcriptions that deviate from Castilian Spanish should be marked as "local". See Spanish phonology for a more thorough look at the sounds of Spanish.
↑ 1.01.11.21.3/b/, /d/, /ɡ/ and /ʝ/ are 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], not dissimilar from English b, d, g, j, except that they are fully voiced in all positions, unlike their English counterparts ਫਰਮਾ:Harvcol.
↑ 4.04.1The rhotic consonants/ɾ/ ‹r› and /r/ ‹rr› only contrast between vowels. Otherwise, they are in complementary distribution as ‹r›, 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.
↑In many dialects, /ʃ/ is replaced by [tʃ] or [s]; e.g. show[tʃou]~[sou].
↑The Spanish /e/ doesn't quite line up with any English vowel, though the nearest equivalents are the vowel of play (for most English dialects) and the vowel of bed; the Spanish vowel is usually articulated at a point between the two.
↑The Spanish /o/ doesn't quite line up with any English vowel, though the nearest equivalents are the vowel of coat (for most English dialects) and the vowel of saw; the Spanish vowel is usually articulated at a point between the two.