Whatever
Use this to say 'it's all the same' or 'it doesn't matter'. It's very common and slightly less dismissive than 'lo que sea'.
A direct way to say 'I don't care'. Use it when you want to clearly state your lack of preference or interest.
Means 'as you wish' or 'whatever you want'. It's a polite way to let the other person decide.
What do you want to eat, tacos or a sandwich?
Whatever, I really don't have a preference.
Should we go to the movies on Friday or Saturday?
It's all the same to me, I'm free both days.
You can pay with a card or in cash.
'Lo que sea' and 'da igual' are universally understood and used.
'Me da igual' is extremely common. You might also hear 'equis' (literally the letter 'X') used among younger people as very informal slang for 'whatever'.
'Me da lo mismo' ('it gives me the same') is a very frequent alternative to 'me da igual'.
'Lo que sea' and 'da igual' are the standard. The tone is generally less confrontational than in other regions.
'Da igual' is arguably the most common expression. 'Me da igual' is also used frequently. The tone when saying 'whatever' can sometimes be perceived as more direct or blunt.
Using 'cualquier cosa' — Don't say 'cualquier cosa' for 'whatever'. 'Cualquier cosa' means 'anything' in a literal sense (e.g., 'Elige cualquier cosa' - 'Choose anything'). It doesn't carry the indifferent or dismissive tone of 'whatever'. Use 'lo que sea' or 'da igual' instead.
Translating literally to 'qué siempre' — A word-for-word translation like 'qué siempre' ('what always') is incorrect and makes no sense in Spanish. The concept is expressed with set phrases.
Not understanding the tone — Just like in English, saying 'lo que sea' can sound rude or dismissive depending on your tone of voice. If you want to be more polite while letting someone else decide, 'como quieras' ('as you wish') is a much better choice.
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Whatever you want, it's the same to me.