yTheir common name is "juegos de palabras", but each one has a different name. For instance:
Retruécano: usually the start with "no es lo mismo":
no es lo mismo yo lo coloco y ella lo quita que yo loco, loco y ella loquita.
Calambur: the most famous (I think I mentioned it in another thread) is a Quevedo's calambur, of whom it is said that he had bet to tell the Queen that she was lame:
entre el clavel y la rosa, su majestad escoja (es-coja). Another one very famous is:
si el rey no muere, el reino muere.
Palíndromo which had already been mentioned here, such as:
dábale arroz a la zorra el abad.
etc.