Spanish in Spain and Latin America have the same b/v sounds. In Spanish, b/v always represent the exact same phonetic structure, the only reason there are two letters at all is so that Spanish words match their Latin roots. b/v represent two different sounds depending on the placement of the b/v. b/v sound like the 'b' in 'boy' ([b]) only when they begin a word (∅b | ∅v), follow an 'm' (mb | mv) or an 'n' (nb | nv). Otherwise b/v are [β̞], a voiced bilabial approximant, a sound that doesn't exist in English and is made by making vibration between the lips as if you were too tired to make a full [b] sound. For non-natives, [β̞] will often be mistaken for a [v], [w], or [b].