The lastest R4 Ultra & R4i Ultra Kernel Spanish version is v1.55 , released in Oct 20, 2009. The R4i Ultra and R4 Ultra use the same Kernel (firmware), supports  multi-language,such as  Spanish, Japanese, English,Korean and more. Please select the language that you want, and download it. More language kernel will be released larter.

R4i & R4 Ultra Spanish Kernel v1.55  Download