docs/sp_SP: Add translation of process/handling-regressions

Translate Documentation/process/handling-regressions.rst into Spanish.

Co-developed-by: Sergio Gonzalez <sergio.collado@gmail.com>
Signed-off-by: Sergio Gonzalez <sergio.collado@gmail.com>
Signed-off-by: Carlos Bilbao <carlos.bilbao@amd.com>
Signed-off-by: Jonathan Corbet <corbet@lwn.net>
Message-ID: <20231031151325.2903088-1-carlos.bilbao@amd.com>