Spaces are generally ignored, i.e. the expression 1 + 1 is equivalent to 1+1. The relevance to the use of spaces is that when the column name contains a space, the name must be enclosed in brackets:

String values must be enclosed within double quotes.

Any spaces, tabs, and newlines within the double quotes are considered a part of the value.

In certain situations, spaces are required, e.g. when using operators: the AND operator requires at least a single enclosing space.