"The Skin I Live in" aka "La piel que habito" (2011)
starring Antonio Banderas and Jan Cornet
From Wikipedia:
Vera, too, dreams about the same event: Vicente, a young man who works in his mother's dress shop, crashes the wedding and meets Norma. The two start to have sex in the garden, but Norma, hearing the song she sung as a child the day her mother committed suicide, has a panic attack and bites Vicente, in order to make him stop. He knocks her unconscious, fleeing the scene, just as Robert arrives.
Robert tracks Vicente down, kidnaps him, and subjects him to sex reassignment surgery. Over a period of six years, Robert physically transforms Vicente into a replica of his late wife, calling him Vera.
http://en.wikipedia.org/wiki/The_Skin_I_Live_In