Systematic Orthographic Changes between Spanish and Portuguese

1. Orthographic Changes: Consonants

 cua > qua  dad > dade
 h > f  ón > ão; ones > ões
 j > lh  ñ > nh
 ll > ch, lh, l  ñ > n
 ch > t  n > nh
 ct > t  loss of intervocalic /n/
 ble > vel  loss of intervocalic /l/

2. Orthographic Changes: Vowels

 ie > e (open timbre)  ue > o (open timbre)  ero > eiro; era > eira

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