I am in Spain I was connected to Movistar but it has now dropped out and I cannot make calls

WiFi Calling is usually only available within the country that serves your Cellular Provider - and only then if your iPhone has enabled Calls on Other Devices in iPhone Mobile Data settings.

For example, if you are from the UK - and have WiFi-calling configured with your Cellular Operator (e.g., EE, O2 etc.), WiFi Calling will be available to your iPad while within the UK. However, when roaming within the EU, you will be unable to make calls using WiFi Calling. In such circumstances, assuming that you have an iPhone, calls can be made from your iPad while your iPhone has roaming Cellular service; if you have no Cellular service, both your iPad and iPhone will be unable to make any calls.

Hi Krsk,

Welcome to Apple Support Communities.

Which app were you using to make calls?

If using FaceTime, the steps here are the most effective to ensure everything is set correctly.

If you can't make a FaceTime call on your iPhone, iPad, or iPod touch - Apple Support

1. "Make sure that your device has a Wi-Fi connection to the Internet or a cellular-data connection.
2. Learn more if you're using router, firewall, or security software that restricts Internet access. 
3. If you're trying to use FaceTime over cellular, make sure that Use Cellular Data is on for FaceTime. Go to Settings and tap Cellular or tap Mobile Data, then turn on FaceTime. If you're using an iPad, you might see Settings > Cellular Data.
4. Go to Settings > FaceTime and make sure that FaceTime is on. 

If you see "Waiting for Activation," turn FaceTime off and then on again. Learn what to do if you can't activate FaceTime.

If you don't see the FaceTime setting, make sure that Camera and FaceTime aren't off in Settings > Screen Time > Content & Privacy Restrictions > Allowed Apps.

Make sure that you have the correct phone number or email address listed. 

1. Go to Settings > General > Date & Time and turn on Set Automatically.
2. Restart your device.
3. Update your device to the latest version of iOS."

We hope this helps.

Cheers!

Ipads don't make phone calls on their own. They are data only devices.

You have to have an associated iPhone.