A:Answer The keycaps are US English; you could put stickers on them if you want to change the keyboard layout. Alternatively, you can add the "United States-International" keyboard during setup; it lets you enter accented letters by typing combinations of characters (for example, if I type ' e with no space in between, I get é). It can be a little annoying - if you actually WANT an apostrophe, you have to type a space after it or else it will try to combine with the next letter - so I set "English-US" as my default keyboard, and only switch to International as needed.
Once again, though: if you want to use an actual Spanish keyboard layout, you'll need to get stickers (or a silver Sharpie) and put them on the keycaps.