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The Visigothic Cartularies of Valpuesta, written in a late form of Latin, were declared in 2010 by the Spanish Royal Academy as the record of the earliest words written in Castilian, predating those of the Glosas Emilianenses.The Spanish language evolved from Vulgar Latin, which was brought to the Iberian Peninsula by the Romans during the Second Punic War, beginning in 210 BC.
According to the theories of Ramón Menéndez Pidal, local sociolects of Vulgar Latin evolved into Spanish, in the north of Iberia, in an area centered in the city of Burgos, and this dialect was later brought to the city of Toledo, where the written standard of Spanish was first developed, in the 13th century.
In modern Spanish, there is no difference between the pronunciation of orthographic b and v, with some exceptions in Caribbean Spanish.
Peculiar to Spanish (as well as to the neighboring Gascon dialect of Occitan, and attributed to a Basque substratum) was the mutation of Latin initial f into h- whenever it was followed by a vowel that did not diphthongize.
Previously, several pre-Roman languages (also called Paleohispanic languages)—unrelated to Latin, and some of them unrelated even to Indo-European—were spoken in the Iberian Peninsula.
These languages included Basque (still spoken today), Iberian, Celtiberian and Gallaecian.