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/usr/lib/x86_64-linux-gnu/perl5/5.20/Unicode/Collate/Locale/es.pl is in libunicode-collate-perl 1.07-1+b1.

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The actual contents of the file can be viewed below.

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+{
   locale_version => 1.01,
   entry => <<'ENTRY', # for DUCET v6.3.0
00F1      ; [.174C.0020.0002] # LATIN SMALL LETTER N WITH TILDE
006E 0303 ; [.174C.0020.0002] # LATIN SMALL LETTER N WITH TILDE
00D1      ; [.174C.0020.0008] # LATIN CAPITAL LETTER N WITH TILDE
004E 0303 ; [.174C.0020.0008] # LATIN CAPITAL LETTER N WITH TILDE
ENTRY
};