I'm studying bilingual (span-engl), speech therapy at the university. Ignacio is correct on this one.
A lisp by technical definition, is an "incorrect" pronunciation of the /s/ phoneme as th. However, from a speech science perspective, the next issue it what can be considered "incorrect," it depends on the dialect being spoken, and the norms for that dialect. In the case of Spain, a lisp in the sense we are talking about, would not be considered an incorrect pronunciation as it is widely used, and it is selective...spaniards use the /s/ phoneme in other phonetic situations.
When I was in spain last semester, I took a phonetics class (with other spanish students studying speech therapy). It was interesting how they explained this particular speech disorder, compared to how it is explained in my classes in the USA (any transformation of the phoneme to th, is a problem needing therapy).
In Spain it was explained that the change or modification had to be occuring in phonetic situations that were not standard for the dialect the patient speaks, for it to be deemed a lisp. Therefore, a spanish child changing all s phonemes to th, even at the end of a word (más-máth), while speaking a dialect in which that is not the norm, does have a lisp, while someone simply speaking a specific dialect of spanish, does not.
Sooooo I guess where Im trying to go with that, is that it is not a lisp, because:
-it is standard in the dialect being spoken
-the person is capable of producing the /s/ phoneme, in other situations
Kelly