You can use the below code in header.php or footer.php of your child theme and change the tracking code based on language:
<!-- ANALYTICS TRACKING CODE -->
<?php
// ES language
if ( defined( 'ICL_LANGUAGE_CODE' ) && 'es' == ICL_LANGUAGE_CODE ) {
//Just for debug, you can remove this input later
echo('<input type="hidden" value="language active: ES">'); ?>
<!-- Content for ES language here -->
<?php }
// DE language
else if ( defined( 'ICL_LANGUAGE_CODE' ) && 'de' == ICL_LANGUAGE_CODE ) {
//Just for debug, you can remove this input later
echo('<input type="hidden" value="language active: DE">'); ?>
<!-- Content for DE language here -->
<?php }
// NL language
else if ( defined( 'ICL_LANGUAGE_CODE' ) && 'nl' == ICL_LANGUAGE_CODE ) {
//Just for debug, you can remove this input later
echo('<input type="hidden" value="language active: NL">'); ?>
<!-- Content for NL language here -->
<?php }
// Just for debug, you can remove this
else {
echo('Something is wrong');
}
?>
<!--/ ANALYTICS TRACKING CODE -->
Now, replace <!-- Content for NL language here --> with the tracking code you got from Google Analytics.