/f/ as [ϕ] in Andean, Palenquero, Caribbean, Puerto Rican Spanish
The Linguistics of Spanish - Andean Spanish - 2. Pronunciation
2.4 Pronunciation of /f/
/f/ is commonly articulated as a voiceless bilabial fricative (symbol: [ɸ]):
An epenthetic [w] is often inserted between [ɸ] and a following vowel:
[ɸwaˈmilja]
familia ‘family’
The Atlas of Pidgin and Creole Language Structures Online 2
ɸ - voiceless bilabial fricative
Palenquero | Exists only as a minor allophone | Spanish
In words like fue 'be', fuego 'fire' and fuette 'strong' the bilabial fricative /f/ is common, and reflects dialectal variation in (rural) Spanish.
Dialect Density in Bilingual Puerto Rican Spanish-English Speaking Children
On the other hand, dialect features of Puerto Rican Spanish, such as the substitution of /ʃ/ for /ʧ/, /ŋ/ for /n/, or /ɸ/ for /f/ do not involve substituting a less complex sound for a more complex sound, as they are relatively similar in complexity (Jakobson, 1968).
Los sonidos del español: Spanish Language edition, By José Ignacio Hualde

The Handbook of Hispanic Linguistics, edited by José Ignacio Hualde, Antxon Olarrea, Erin O'Rourke

/sb/ as [ϕ] in Andalusian Spanish
Wikipedia - Fonología del español:
El sonido de *[ɸ] aparece en español de Andalucía como alófono de /B/ (b, v) después de -s:
- desbaratar > [deɸaɾa'ta]
- los buenos > [lɔ ɸwenɔ]
Y también ocasionalmente en secuencias como clubs, obscuro, substancia en ciertas variedades.
Wikipedia - Andalusian Spanish
In Andalusian and Murcian Spanish syllable-final /s/ is very unstable; often assimilated to [ɸ] before /b/ (/sb/ → [hβ] → [hɸ] → [ɸː]), as in
- desbaratar → *effaratar [ɛhɸaɾaˈta]~[ɛɸːaɾaˈta] ('to ruin, to disrupt')
or to [ɹ] (where ceceo or distinción occur) before /θ/ (/sθ/ → [ɹθ]), as in ascensor [aɹθẽ̞nˈso̞] ('lift').
The Linguistics of Spanish - Andalusian Spanish - 2. Pronunciation
2.2 Consonantal weakening
Syllable-final /s/
may be realized as [h]
(as in [ehpaɲa]
España), it may be elided (as in [laola]
las olas ‘the waves’), or there may be a process of assimilation vis-à-vis the following consonant. When the following consonant is a voiceless obstruent or a sonorant, the output of the process is usually a geminate, as in [eloβippo]
el obispo ‘the bishop’ or [mimmo]
mismo ‘same’. With voiced obstruents, on the other hand, the output is usually a single (voiceless) consonant: [laxaʝinah]
las gallinas ‘the hens’, [laɸolah]
las bolas ‘the balls’.
Misc.
Wikipedia - Voiceless bilabial fricative

4. Boyd-Bowman, Peter (1953), "Sobre la pronunciación del español en el Ecuador", Nueva Revista de Filología Hispánica
5. Cotton, Eleanor Greet; Sharp, John (1988), Spanish in the Americas
6. Wetzels, W. Leo; Mascaró, Joan (2001), "The Typology of Voicing and Devoicing", Language
7. Coda obstruents and local constraint conjunction
in north-central Peninsular Spanish
8. Pérez, Ramón Morillo-Velarde; Aguilar, Rafael Cano; Jiménez, Antonio Narbona (1998), El Español hablado en Andalucía
Wikipedia - Transcripción fonética del español con el AFI
En el dialecto andaluz, murciano, manchego y canario y también en las Antillas hispanohablantes la aproximante [β̞] se puede tornar fricativa sorda [ɸ] cuando va precedida de /s/ aspirada, [ʰ]; desbordar [dɛʰɸo̞ɾˈð̞a̠ɾ]~[dɛʰɸo̞ð̞ˈð̞a̠(ɾ)].
/f/ se pronuncia bilabial [ɸ], como la f de la romanización del japonés (Rōmaji). Es oído en algunas zonas aisladas de España y sobre todo en la América andina; fuera [ˈɸwe̞ɾa̠].