If the
accent is an indicator for how a word should be pronounced
it is a so-called diacritical mark. In Spanish the accent
can also be a sign of grammatical function that is not
at all related to the pronunciation of the word. Then
the accent is a no diacritical mark.
For example it can be helpful
to get a hint whether it is a person he (él)
or an article (el). Interrogative pronouns always have
an accent (¿Cómo? ¿Cuándo?
¿Qué?).
Some
examples
él
= Se lo doy a él. el = Te doy
el libro. está
= Está
en London. esta
= Esta casa
es roja. cuándo
= ¿Cuándo
vienes? cuando
= Cuando viene
le pregunto.
I give it to him.
I give the book to you.
He is in London.
This house is red.
When will you come?
When he comes I ask him.