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Spain
Practice Relating to Rule 65. Perfidy
Section G. Simulation of protected status by using the United Nations emblem or uniform
Spain’s LOAC Manual (1996) considers “feigning to possess a protected status by using the signs, emblems or uniforms of the United Nations” as an example 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); see also § 5.3.c.
The manual states: “It is prohibited to feign a protected status by inviting the confidence of the enemy: misuse of distinctive 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, § 10.8.e.(1).
The manual also states that it is a grave breach of the law of war 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) prohibits the act of perfidy and states that “the feigning of protected status by the use of signs, emblems or uniforms of the United Nations” is an example of such an 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).(d) and 5.3.c.
The manual also states that it is a war crime to make “[deliberate] misuse of … recognised protective emblems ([an] act of perfidy), causing death or seriously endangering physical health or integrity”. 
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, § 9.2.a.(2).(b).
Spain’s Royal Ordinance for the Armed Forces (1978) states: “The combatant … shall not display treacherously the flag … of international organizations.” 
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, uniform, insignia or distinctive emblem … of the United Nations”. 
Spain, Penal Code, 1995 Article 612(5).