pronunciation.written-accents-diacritical
Diacritical tildes: tú/tu, él/el, sí/si
Same sound, different word: tú (you)/tu (your), él (he)/el (the), sí (yes)/si (if), sé (I know)/se, dé/de, té/te, más/mas, mí/mi — plus all question words: qué, dónde, cuándo.
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Explanation
The tilde distinguishes stressed words from their unstressed twins: tú tienes tu llave; sí, si querés; sé que se fue. Question/exclamation words keep it even embedded: no sé dónde está.
Post-2010 reform: solo and the demonstrative pronouns (este, ese, aquel) no longer require it; ó between numbers is gone (2 o 3).
The diacritical tilde separates a stressed word from an identical unstressed twin: tú tienes tu llave, sé que se fue, sí, si querés. Question and exclamation words keep it even when embedded (no sé dónde está). Note the 2010 reform: solo and the demonstratives (este, ese, aquel) no longer require an accent, and ó between numerals is gone (2 o 3).
Examples
Yes, I know your brother is with him.
Region: global
Want more tea? — No, my coffee is fine.
Region: global
I know you have your reason, and yes, if you want, I'll help you.
Region: global