magic keyboard

Yes.

But even if it didn't you can setup the keyboard layout in Settings to Spanish and the colon key will then produce the ñ character.

You can see it here when you change the language for it: Magic Keyboard for iPad Pro 12.9-in (5th generation), 11-inch (3rd generation) and iPad Air (5th generation) - US English - White - Apple

Es22- wrote:

Has the magic keyboard (Spanish) the letter Ñ

Apple makes two Spanish keyboards, and they both have that letter printed on a key.

You can also make it on an English keyboard, via option n, then n.

What is the Difference Between Apple's Sp… - Apple Community