Not sure if you´re still toying with this offer, but 32k is a very good wage considering most Spanish either earn 1,000€ per month or bare minimum somewhere around 650€. Madrid is expensive, for 2 bedrooms you´ll be looking at minimum 1,000€ per month if you want to be anywhere accessible to central. They´ll most likely ask for an “avail” which is a guarantee fund with the bank where you pay 6 months in advance as security and bank fees, since the landlords are scared, especially with foreigners. So maybe look for share room options so there´s less fuss, and it´s cheaper.
You should definitely have a look at where the office is and live close to it because working in Spain usually means long hours, no overtime pay, and they really milk you for all you´re worth. Unless you´re an english teacher, they really have the best life here!!! But if you´re like me slaving away in the corporate office, the shorter the ride home, the better.
Don´t forget, you´ll be hit with a 24% tax (or more if you´re paying like a local, but you can look at deductions) and social security payments. El Presidente decided to raise the taxes starting February, so what you think is 2,400€ per month is probably going to end up looking like 1,800€ or a bit less per month (but of course you get another payment mid-July and mid-December if you can survive til then).
Of course the wage is more than enough to live and enjoy life in Spain, it all boils down to what quality of life you want.