You only have to add the additional languages to the XML installer of your extension. For example:
<?xml version="1.0" encoding="utf-8"?>
<extension type="component" version="2.5.0" method="upgrade">
...
<!-- Front end translation files -->
<languages folder="language/frontend">
<language tag="en-GB">en-GB/en-GB.todo_cli.ini</language>
<language tag="en-GB">en-GB/en-GB.com_todo.ini</language>
<language tag="es-ES">es-ES/es-ES.com_todo.ini</language>
<language tag="es-ES">es-ES/es-ES.com_todo.sys.ini</language>
</languages>
...
<!-- Administrator back-end section -->
<administration>
..
<!-- Back-end translation files -->
<languages folder="language/backend">
<language tag="en-GB">en-GB/en-GB.com_todo.ini</language>
<language tag="en-GB">en-GB/en-GB.com_todo.sys.ini</language>
<language tag="es-ES">es-ES/es-ES.com_todo.ini</language>
<language tag="es-ES">es-ES/es-ES.com_todo.sys.ini</language>
</languages>
</administration>
..
</extension>
Ini files follow the usual format. Example:
; ToDo Project
; Copyright (C) 2014 - 2014 MYCOPYRIGHT. All rights reserved.
; License GNU General Public License version 2 or later; see LICENSE.txt, see LICENSE.php
; Note : All ini files need to be saved as UTF-8 - No BOM
COM_TODO_ALIGN="Image Float"
COM_TODO_ALIGN_DESC="This will apply the classes 'pull-left', 'pull-center' or 'pull-right' to the '<figure>' or '<img>' element"
COM_TODO_BROWSE_FILES="Browse files"
COM_TODO_CAPTION="Caption"
COM_TODO_CAPTION_CLASS_LABEL="Caption Class"