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Spain
Practice Relating to Rule 65. Perfidy
Section E. Simulation of an intention to negotiate under the white flag of truce
Spain’s LOAC Manual (1996) states: “The improper use of the flag of parlementaires constitutes an act of perfidy. An abuse is committed when one takes advantage of the protection of the flag to approach the enemy and attack him by surprise.” 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Publicación OR7-004, 2 Tomos, aprobado por el Estado Mayor del Ejército, Division de Operaciones, 18 March 1996, Vol. I, § 2.6.c.(1); see also § 7.5.c.
Likewise, according the manual, “feigning the intent to negotiate under a flag of parlementaires” is regarded as an act of perfidy. 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Publicación OR7-004, 2 Tomos, aprobado por el Estado Mayor del Ejército, Division de Operaciones, 18 March 1996, Vol. I, §§ 3.3.b.(1) and 5.3.c; see also § 7.3.c.
The manual also provides: “It is prohibited to feign a protected status by inviting the confidence of the enemy: misuse of … the flag of truce.” 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Publicación OR7-004, 2 Tomos, aprobado por el Estado Mayor del Ejército, Division de Operaciones, 18 March 1996, Vol. I, § 10.8.e.(1).
Moreover, the manual states that it is a grave breach and a war crime “to make a perfidious use … of … recognized protective signs”. 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Publicación OR7-004, 2 Tomos, aprobado por el Estado Mayor del Ejército, Division de Operaciones, 18 March 1996, Vol. I, § 9.2.a.(2).
Spain’s LOAC Manual (2007) states: “Improper use of a flag of truce constitutes an act of perfidy. An abuse is committed when a party to the conflict takes advantage of the protection of the flag to draw near to the enemy and launch a surprise attack.” 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Tomo 1, Publicación OR7–004, (Edición Segunda), Mando de Adiestramiento y Doctrina, Dirección de Doctrina, Orgánica y Materiales, 2 November 2007, § 2.6.c.(1); see also § 7.5.c.
The manual further states that “the feigning of an intent to negotiate under a flag of truce” is an example of a perfidious act. 
Spain, Orientaciones. El Derecho de los Conflictos Armados, Tomo 1, Publicación OR7–004, (Edición Segunda), Mando de Adiestramiento y Doctrina, Dirección de Doctrina, Orgánica y Materiales, 2 November 2007, § 2.3.b.(3); see also §§ 3.3.b.(1).(a), 5.3.c and 7.3.c.
Spain’s Royal Ordinance for the Armed Forces (1978) provides: “The combatant … shall not display treacherously the white flag.” 
Spain, Royal Ordinance for the Armed Forces, 1978, Article 138.
Spain’s Penal Code (1995) punishes “anyone who, during an armed conflict … uses … in a perfidious manner the flag of parlementaires”. 
Spain, Penal Code, 1995, Article 612(6).