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There are quite a few in Spanish and as Chileno pointed out if we take accents into account, there are a whole lot more with the "seseo" and "ceceo". For example "sebo" and "cebo" would be homophones in Latin America and Andalucía.
Homonyms (both homophones and homographs) off the top of my head:
haya/aya/halla
tubo/tuvo
casa/casa
a/ha
sierra/cierra
delfín/delfín
cuesta/cuesta
asa/asa
copa/copa
mango/mango
vaca/baca
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"Desiderata" - ...be gentle with yourself.You are a child of this universe no less than the trees and the stars; you have a right to be here.
...sé amable contigo mismo. Eres una criatura de este universo al igual que los árboles y las estrellas; tienes derecho a estar aquí. 
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