Names of the letters: /a/, /ai/, /au/, /be/, /uβe/, /ke/, /tʃe/, /de/, /iðe/, /e/, /ei/, /eu/, /efe/, /ge/, /aɣa/, /atʃe/, /i/, /je/, /xota/, /ele/, /eʎe/, /eme/, /ene/, /eɲe/, /o/, /oi/, /ou/, /pe/, /eɾe/, /ere/, /ese/, /eʃ/, /te/, /u/, /ui/, /we/, /ʝa/, /θeta/
NOTES: - OU is actually a digraph in Spanish that is used very rarely. One example is bou (see https://en.wiktionary.org/wiki/bou#Spanish). - UY is also a digraph in Spanish. One example is muy (very).