Josema Yuste y Millan Salcedo are part of the History of recent Spanish comedy. They formed the comic duo "Martes y trece" (dissolved some years ago) and during ther 80s and early 90s revolutioned Spanish TV with their various TV shows and occasional performances. Their humour is very particular, often relying in absurd (think of an impossible mix of The Monty Python and Jerry Lewis), and it certainly works better in small doses.
This movie is one of the several cinema vehicles they starred in, and it is a pretty wretched effort. As I said, Martes y trece work better in small doses, such as their TV shows, where they could abandon any idea of narration and just focus on the absurd. Here, embedded in a caper / prison film parody they end up being quite annoying. The flat direction by veteran Álvaro Sáenz de Heredia and the inane supporting cast certainly don't help.
If you want to see Martes y trece at their best, get any of the TV specials they starred in, most of them have just been released in DVD.