"Extranjerismos no adaptados" refers to words from other languages that do not follow the Spanish pronunciation rules. A heteronym is word that is spelt the same as another word, but is pronounced differently. An example of a heteronym in English is "gill" as a respiratory organ for aquatic animals and "gill" as a unit of liquid measure. So, a heteronym "heterónimo" would occur if a word under "extranjerismos no adaptados" has the same spelling as a native Spanish word. So, I just wanted to know some examples of these words.
A common example of "extranjerismo no adaptado" is
pitsa. Less common are such as
élite, which, depending on the region, can be pronounced more or less like the original word (Argentina), or literally read as if they were Spanish words (Spain).
Some very slight heteronyms are created by the new graphical stress rules, which don't distinguish between diphthongs and hiatuses. For example,
/pi'e/: I tweeted or chirped.
Given the prevalence of English in commerce, there are some "extranjerismos" which share their spelling with a native word, but they aren't generally used in common speech.
One example is "SALE".
/sejl/ - sale,
/'sale/ - he/she/it goes out.
I'll add some more if I think of them.