Hi Rita,
I'm a guest, not a host - so not sure if this is helpful, but when cancelling my booking to Spain yesterday (Malaga), the information that AirBnB provided to me during the cancellation process said I would receive a full refund due to the coronavirus situation. I chose to cancel because the news said Spain were declaring a state of emergency. I was impressed that AirBnB were offering a full refund, and thought "wow, what a great people-first service."
I wish I had taken a screenshot now of the information related to me during the cancellation process, because I've only received a partial refund in accordance with my host's usual cancellation policy.
I've messaged the host, who understandably says I need to contact AirBnB about the payment...
Not sure how I'm going to resolve this as I have no evidence of the information provided to me when I was processing my cancellation, and Spain isn't listed in AirBnB's 'extenuating circumstances' policy.
My hope is that someone else who has cancelled a booking in (southern) Spain can verify that they've had the same experience!