The only accent in Spanish is (´). It is used--

(1) To mark the exceptions to the _Rule of Stress_.

(2) To distinguish between two meanings of the same word, as El (the),
Él (he); De (of), Que él dé (that he may give); Se (3rd person reflexive
pronoun, "himself," etc.), Yo sé (I know); Más (more), Mas (but).

(3) In the following words established by use, as "ó" or "ú" (or),
"é" (and), "á" (to).[4]

(4) In some words when used interrogatively, as Quién? (who?), Qué?
(what?), Cuál? (which?), Cúyo? (whose?), Dónde? (where?).

(5) On _I_ and _U_ when they occur together with _A, E_ or _O_, the _I_
or _U_ not belonging to the same syllable, viz., not forming diphthong
with _A, E_ or _O_, as Filosofía (philosophy), El continúa (he
continues).

(6) On _I_ following _U_ when the _I_ does not form a diphthong, but
stands as a separate syllable, as Concluído (concluded), Imbuído
(imbued).

(7) On Éste (this), Ése and Aquél (that) when these words are stressed.

[Footnote 4: According to the last edition of the Grammar of the
Spanish Academy, these words may now be written without the accent.]