Road traffic regulations are very similar in all European countries. Ireland and Spain are integrated into EUCARIS (the UK is not), the European data exchange network that allows Spanish vehicles to be sanctioned in Ireland and Irish vehicles in Spain. The progressive convergence of road safety policies means that in the near future offences committed by an EU citizen in any of the member countries will have the same amount and the same penalty points, which is not the case at present.
I have a British or Irish driving licence: can I get points for offences committed in Spain?
The short answer: no, offences committed in Spain do not build up penalty points on an Irish licence, and of course they do not build up points on a British licence.
The long answer: not at the moment, but in time, yes. In addition, Irish or British licence holders who are legally resident in Spain may have to exchange their licence for a Spanish one, which would result in the loss of points (in Spain, points are lost, not gained).