24.3 Tabs vs. Spaces
Normally, indentation commands insert (or remove) the shortest
possible series of tab and space characters so as to align to the
desired column. Tab characters are displayed as a stretch of empty
space extending to the next display tab stop. By default, there
is one display tab stop every tab-width columns (the default is
8). See How Text Is Displayed.
If you prefer, all indentation can be made from spaces only. To
request this, set the buffer-local variable indent-tabs-mode to
nil. See Local Variables, for information about setting buffer-local
variables. Note, however, that C-q TAB always inserts a
tab character, regardless of the value of indent-tabs-mode.
One reason to set indent-tabs-mode to nil is that not
all editors display tab characters in the same way. Emacs users, too,
may have different customized values of tab-width. By using
spaces only, you can make sure that your file always looks the same.
If you only care about how it looks within Emacs, another way to
tackle this problem is to set the tab-width variable in a
file-local variable (see Local Variables in Files).
There are also commands to convert tabs to spaces or vice versa, always
preserving the columns of all non-whitespace text. M-x tabify scans the
region for sequences of spaces, and converts sequences of at least two
spaces to tabs if that can be done without changing indentation. M-x untabify changes all tabs in the region to appropriate numbers of spaces.