Maria is an original character I designed to be part of the Luigi's Mansion universe, she's what's known as a "portrait ghost", or boss ghost.
She's a Mariachi musician inspired by the Mexican folklore Day of the Death, taking Catrina and Sugar Skulls as inspiration.
Maria gets mad at Luigi thinking he doesn't enjoy Mariachi music, she fights using her guitar making deadly musical tones (similar to Melody Pianissima from Luigi's Mansion 1). She becomes corrupted by King Boo's dark energy and then goes back to normal after Luigi helps her snap out of it. She then learns Luigi actually likes Mariachi music and starts playing for him.