Hi Julie, sorry for the delay. Yes, in language-learning materials, Spanish is brailled uncontracted and using Spanish symbols for the accented letters. For punctuation and indicators, BANA recommends using all UEB symbols, including for the inverted question and exclamation marks. Using all UEB punctuation prevents any confusion between the codes, such as between the Spanish question mark and the UEB subscript indicator, which use the same symbols.
The Provisional Guidance was less specific on this, but it has been replaced by "Guidelines for Braille Transcription of Languages Other Than English," which you can find on the BANA website. The new guidelines are more straightforward in recommending all UEB punctuation in texts at this level.