You need to download the images.zip from the files and unzip it to ./SPIQA_images as showed in code below
Data entries refer to images in local unzipped location, along with question on image and then answer.
import os
import json
import requests
import zipfile
from tqdm import tqdm
with open(filename, 'wb') as file… See the full description on the dataset page: https://huggingface.co/datasets/sugiv/spiqa-simplified-for-fuyu8b-transfer-learning.