My colleague Josep Albors flagged this issue on the Ontinet blog a little earlier today. I’ve flagged it here as it’s likely that there are similar messages carrying the same malware circulating in languages other than Spanish.

Urban Schrott, IT Security & Cybercrime Analyst at ESET Ireland, reports seeing more e-mail pretending to be from Microsoft is circulating, "warning" computer users that "Conflicker" is again spreading rapidly. ESET's ThreatSense engine identifies the malware as Win32/Kryptik.CLU trojan, and running it would result in further malware infections. Here's an example Urban quotes of one