There is sometimes confusion on this point. Follow exactly what it says to do in the Interim Manual with regard to the punctuation you mentioned, which is the same as it is in English. The differences you mention occur in other Spanish-speaking countries, such as Mexico, Central and South America, and of course, Spain. The braille authorities in THOSE countries determine what rules they will follow. The rules given in the Interim Manual are based on BANA rules (Braille Authority of NORTH America) and apply to transcriptions done here for students in this country. Of course you'll find there is provision in the Interim Manual for certain print characters that occur in the foreign language, such as the inverted exclamation point and question mark and other types of print notation that occur in Spanish regarding numbers as well as the conversational dash.
Please let us know if you need further clarification.
--Joanna