I saw this short in a private screening, and I must say that it was one of the year's best. I'm not going to get into it, as my philosophy is that people should see films with as little information as possible so they can form their own opinions.
However, I am recommending it, and want to point out Gonzalo de Santiago's work as by far the best in the film.
Finally, this short is further proof that Spanish film is alive and kicking. Not only mainstream films, but they also have a budding independent film world, which should render many, possibly world, stars such as Gonzalo de Santiago, which I'm predicting will make his US debut soon enough.
The only negative thing I can say about it is that it should be hard to find a copy.