'Tapizado' is 'upholstered' and in this case, I think 'espumado' means it's padded. 'Espuma' = 'foam'.

There are a number of physical properties of flexible polyurethane foam that can be used when selecting foam cushioning for different applications. Following is a brief description of the physical properties of foam, and the importance of each. Physical properties of foam are measured under closely controlled conditions of humidity and temperature. Care must be taken to reproduce those conditions when testing samples of foam for physical properties.

http://www.perfectfit.com/54597/Sheets-and-Cut-Foam.html

espuma nf (material esponjoso) (material) foam n
foam rubber n

http://www.wordreference.com/es/en/translation.asp?spen=espu...

The way a frame is padded will affect not only its comfort, but also its durability. Prior to applying the fabric, it is important that the frame be padded so that at no point will the fabric be touching wood. This will prevent untimely fabric wear and also add a subtle softness to the piece. Cotton and polydacron are the most popular frame padding materials. Seat cushions are filled with one of the following combinations of materials:
upholstered furniture construction, sofa construction, sofa cushions, sofa padding, upholstered furniture, sofas, chairs, couches, sleep sofas, sleepers, sectional sofas, loveseats

High density polyurethane foam wrapped in Dacron is the most common (and least expensive) seat core. The density of foam and quantity of Dacron will determine the softness of the seat.

http://www.keithreding.com/buyers_guide_upholstery.htm