There is a kissing scene between the two characters halfway through the movie.
A man asks a woman if he can take a shower with her. (She lets him in.) However, the scene cuts from there.
It's implied that two characters have had sex, and a post coital conversation is shown, with no nudity.
It's implied again that two DIFFERENT characters have had had sex, but they are under the covers and sleeping, so this is nowhere near explicit.
Violence & Gore
None
One of the three main character is seen slapping the other one, though without any blood or scars.
The three leads involve in a fight with a stranger in the pub, though without any graphic details. This is very humorous and is merely played for laughs.
Profanity
Mild
One of the leads mumbles the f-word, no sound is heard.
The word a-hole is used once by one of the main characters.
There is also a scene where one of the leads extends his middle finger, although it is not very explicit.
Alcohol, Drugs & Smoking
Mild
Characters are shown drunk.
Almost all the main characters are shown drinking wine, beer or hard liquor throughout the film. Towards the end, one of the characters rolls what presumably is a joint, though nothing as such is explicitly shown.
Frightening & Intense Scenes
None
As the film is about an adventure trip in Spain by the three leads, there are several scenes such as sky diving, deep sea diving and running with the bulls.
The movie is emotional and intense at certain points throughout, but this movie is also a comedy, and the comic elements will balance the overall situation.