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From http://spanish.about.com/

One way of overcoming some of [mobile devices’] limitations is the use of abbreviations and word or symbol substitutions to get the message across in fewer keystrokes. In Spanish, many of the shorter words used are phonetic usages, such as q for que or qué (the name of the letter is pronounced the same as the word) and the elimination of the letter h, which is silent. Some of the cellphone words are also carryovers from computer chat conventions, such as the use of ":)" to indicate happiness. A few anglicisms are also common.

Here is a list of common abbreviations: http://spanish.about.com/od/writtenspanish/a/sms.htm