The Spanish alphabet has 27 letters and 5 digraphs. This has been approved by the Royal Spanish Academy in 2010 and this rule applies to all the Spanish speaking countries. Be careful when you find material in Spanish that is not up to dated and it shows there are 29 letters. There are also 5 diagraphs or a pair of letters that represent one single sound: ch / ll / gu / q / rr.
- 5 helpful phrases for beginners learning Spanish. (ilikelanguages.wordpress.com)