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Another difference in pronunciation lies in the palatal lateral approximant (written with two “Ls” ll) and the voiced palatal fricative (written as y). This phonemic contrast can be understood as /ʎ/ (ll) and /ʝ/ (y). In the past, Spanish used to maintain this distinction. However, the majority of speakers today in Spain and the Americas have merged these two phonemes into /ʝ/. This merger is otherwise known as yeísmo. In Spain, speakers continue to differentiate these two phonemes in rural areas and smaller cities of the north while the same phenomenon is observed in South America and this characteristic suggests that bilingualism is a contributing factor – Quechua languages, Guarani and other indigenous languages possess the /ʎ/ sound in their speech sound patterns. This characteristic shows up in speakers from Peru and Paraguay.

Examples:

hoya “pit / hole” olla “pot”
baya “berry” valla “fence”

Grammar wise, there is only one minor difference. As Spanish is a T-V distinction language, (T-V distinction indexes level of politeness depending on the social status of the addressee) there is an emphasis on how the addresser refers to the addressee. For instance, different pronouns representing “you” (second person singular pronoun) denote different levels of formality. In most varieties, there are only two levels of contrasts – either “formal” or “informal” (or “familiar”). Under the formal usage of the second person pronoun, most speakers of Spanish (as well as other Spanish dialects) and Spanish America agree on using usted (second person singular pronoun) and ustedes (second person plural pronoun). However, when it comes to the informal usage of the second person pronoun, there is a regional contrast. For example, either or vos can refer to the second person singular informal and either vosotros or ustedes can refer to the second person plural informal. For instance, in Standard European Spanish, the plural of (second person singular informal pronoun) is vosotros and the plural of usted (second person singular formal pronoun) is ustedes. On the contrary, in Spanish America, vosotros is not used, thus, the plural of both and usted is ustedes.

Pic source: payatdoor.com

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