What is this ? A low budget sex comedy ? Anyway it describes perfectly the people in Spain. They could come up with a better idea, I mean they do this kind of movies since the 60s.. and people like them ! This is neither a teen comedy nor a family one (you can't let your 12 year old watch 2 guys in bed kissing, he'll never want to go to Spain). This should be rated "R", because only people 35+ seem to laugh watching :S I'm truly disappointed, maybe I don't like gays (which is quite an important part of the movie).
Foreign humor is awful in films (except Kusturica), stick with doing dramas! If you want a new comedy try Talladega Nights