Documentation: Start translations to Spanish

Start the process of translating kernel documentation to Spanish. Create
directory sp_SP/ instead of es_ES/ (diverging from format of prior
translated directories) since this directory should accept any dialects of
Spanish. Include an index and a disclaimer, following the approach of
prior translations. Add Carlos Bilbao as MAINTAINER of this effort.

Reviewed-by: Miguel Ojeda <[email protected]>
Signed-off-by: Carlos Bilbao <[email protected]>
Link: https://lore.kernel.org/r/[email protected]
Signed-off-by: Jonathan Corbet <[email protected]>

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