In Spain?

Caleb has been begging to watch the Transformers movie. He has a few of the Transformer toys and his friends at school are really into it. It came on Netflix the other day and he asked if he could watch it. I told him he would have to wait until I could watch it with him cause it's not a kid movie. So yesterday after school we sat down to watch it. The story line was way over his head but he thought the robots were "AWESOME". It is rated PG-13 for mild language I think and maybe robot violence. The "sh" word was used and I said, "That's a bad word." Caleb said "huh? which one?" He didn't know what I was talking about.
"Well, I'm not going to say it 'cause it's bad." I said. "Nevermind, just watch the movie."
He quickly inquired "Is it bad because it takes the Lord's name in Spain?"
I smiled and asked "What?" Just to see if he'd say it again.
"Does it take the Lords name in Spain?"
I laughed and said, "No, that's a different bad word."