In Andean Spanish, the /s/ is never aspirated in the final position, and it is never pronounced predorsal but semi-apical (a trait inherited form Castille)
As in most American dialects, also, Andean Spanish has seseo (traditional /θ/ merges with /s/). That is, casa ("house") and caza ("hunt") are homonyms. Seseo is common to all of America, the Canary Islands, and southern Spain.
In the Ecuadorian variation, the fricative alveolar as a syllable coda becomes /z/ if the next consonant is also voiced or a sonorant, or the next word begins with a vowel. In the Peruvian variation, it is palatalized before /i/.
In Bolivia, Ecuador, and southern Peru, “ll” [ʎ] and “y” [j] are distinguished.
Often the vowels /e/ and /i/ or /o/ and /u/ are merged, due to the influence of the tri-vocal system of Quechua and Aymara.
The double-r diphthong (rr) is assibilated into [řř] (voiced), /tr/ into y, /r/ into [ř]. This is only found in Ecuador and Bolivia.
The velar fricative /x/ does not present the laryngeal allophone of other dialects.
The /f/ is bilabialized, the same one that adds an epenthetic /w/ is often confused with /x/.
It gives emphasis to the consonants while weakening the vowels, with even less on unstressed syllables (like in Mexico, but not as marked).
In northwest Argentina and north Chile today it is possible to say that there is a certain fusion in the dialects of those respective countries, but noting that more dominant are the local dialects. The Andean dialect can be seen northeast with respect to the pronunciation and lexicon. While the Rioplatense dialect provides some of the pronunciation, a variety of modes and the Argentine dialect replaces the Andean use of "tú" as the second person singular familiar pronoun with "vos". It is very similar in Chile, except that they alternate between "tú" and "vos" as the singular familiar second-person pronoun, and additionally present modes of Chilean Spanish and some of Andean Spanish.