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Spain
Practice Relating to Rule 146. Reprisals against Protected Persons
Section A. Captured combatants and prisoners of war
III. Military Manuals
Spain’s LOAC Manual (1996), referring to Article 13 of the 1949 Geneva Convention III, lists prisoners of war among the persons against whom the taking of reprisals is prohibited. 
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.c.(5)(b).
Spain’s LOAC Manual (2007), referring to Article 13 of the 1949 Geneva Convention III, lists prisoners of war among the persons against whom the taking of reprisals is prohibited. 
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, § 3.3.c.(5); see also § 11.8.c.