¡La Esquina de la Gramática! Rule 12
Spanish alphabet: 27 or 29 letters?
27 letters is the right answer. Ch and ll were removed from the alphabet several years ago (1994), because they are digraphs instead of letters.
a, b, c, d, e, f, g, h, i, j, k, l, m, n, ñ, o, p, q, r, s, t, u, v, w, x, y, z.
But that doesn’t mean they are being eliminated from the Spanish graphic system. They are just not included in the alphabet anymore.