use Win32::OLE;
my $ex=Win32::OLE->new('Excel.Application');
$ex->{Visible}=1;
my $book=$ex->Workbooks->Add;
my $sheet=$book->Worksheets(1);
## Here you would populate the spreadsheet
## I assume that the titles of the columns are contained in
## cells A1-Z1 here...
$sheet->Range("a1:z1")->AutoFilter;
## Now you have dropdowns for columns A1-Z1 that let you
## filter on the given column.