I want to use a gpGPIO of the OSD32MP1-RED board such as SPI interrupt. Do I need to disable some module in the hardware or there are GPIOS available to configure?
You can use most of the pins of the motor control header or the RPi header defined in sheet 11 of the schematics(https://octavosystems.com/docs/osd32mp15x-red-schematic-pdf/) as they are not defined in the device tree in the default image. Note that some signals of the motor control header are used for other functions needed by the default image. These signals are on Sheet 3 of the schematic.