This is the Spanish language re-shoot of their February 1931 short Chickens Come Home (1931). For this version Stan and Ollie speak phonetic Spanish (quite well) and interact with an entirely new Spanish speaking cast with some completely new scenes. The "Regurgitator" during the party scene, in particular is worth seeing.
Laurel and Hardy read their lines from cue cards on which Spanish was printed phonetically. At the time of early talkies, dubbing was not yet practical.