Examples:
N and Ñ are considered two different letters. They are alphabetized as separate letters, so Ñ always comes after N, regardless of where it appears in the word. Ex: muñeca comes after municipal.
CH and LL used to be considered as distinct letters of the alphabet, but in 1994, the Real Academia Española (Spanish Royal Academy) declared that although CH and LL are distinct letters, they are treated as digraphs for collation purposes. Accordingly, words beginning with CH and LL are now alphabetized under C and L, respectively.
K and W are part of the alphabet but are mostly seen in foreign derived words and names, such as karate and whiskey. For instance, kilo is commonly used to refer to a kilogram.
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