Good point Rita but the first question would be
a) Do you want that in the context of a Spanish sub which has a mother US GAAP company in a multinational or
b) Have you realised that the comparison which really matters is IFRS v US GAAP?
I am telling you this because I tried PWC website  in the past and neither for Spanish or German GAAP you get anything. I would like to get the German version v US GAAP because nobody seems to have done an analysis from the German code of Commerce
You can only search IFRS v US GAAP and then you can get a number of GAAP
Therefore I enclose for you
2. IFRS in Spanish
3. Comparison IFRS US GAAP and Swiss GAAP as an example of what should exist BUT if the profession has not done this how can we resolve it for Spanish or German GAAP?