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 (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, (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].
^ abcdef/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 (Martínez-Celdrán, Fernández-Planas & Carrera-Sabaté 2003:257-8).
^ abThe 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.
Martínez-Celdrán, Eugenio; Fernández-Planas, Ana Ma.; Carrera-Sabaté, Josefina (2003), "Castilian Spanish", Journal of the International Phonetic Association, 33 (2): 255–259, doi:10.1017/s0025100303001373