Exiate OpenOffice.org Calc en Español?

Install the package called openoffice.org-l10n-es. (You can do this in Applications > Ubuntu Software Center -- type it into the search box at the upper-left corner of the window and "office productivity suite -- Spanish language package" will come up. Click on that and click Install.)

Once you've installed that package, go into OpenOffice.org (any of the several applications) and, in the menu at the top of the window, go to Tools > Options. In the bar on the left, which lists different kinds of options you can set, expand Language Settings. Click Languages. Then, on the right, under "Language of", you can change the languages for "User interface" and "Locale setting" from English to Spanish. You can also change the "Default languages for documents" to Spanish. Once you've changed the language settings to whatever you like, click OK.