gistfile1.xml

<!-- values/attr.xml -->
<?xml version="1.0" encoding="utf-8"?>
<resources>
    <attr name="my_image" format="reference" />
</resources>

<!-- values/styles.xml -->
<style name="MyThemeBase" parent="@style/MyThemeBaseBase">
    <item name="my_image">@drawable/my_image_en</item>
</style>

<!-- values-fr/styles.xml -->
<style name="MyTheme" parent="@style/MyThemeBase">
    <item name="my_image">@drawable/my_image_fr_es</item>
</style>

<!-- values-es/styles.xml -->
<style name="MyTheme" parent="@style/MyThemeBase">
    <item name="my_image">@drawable/my_image_fr_es</item>
</style>

<!-- usage (some layout) -->

<ImageView src="?attr/my_image" />