Related Rule
Spain
Practice Relating to Rule 147. Reprisals against Protected Objects
Section C. Cultural property
Spain’s LOAC Manual (1996), referring to Articles 52 and 53 of the 1977 Additional Protocol I and Article 4 of the 1954 Hague Convention for the Protection of Cultural Property, lists “cultural objects” among the persons and objects against whom/which 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).
In another provision, the manual states:
Combatants must remember that it is prohibited to commit acts of hostility, to execute reprisals … against the property which constitutes the cultural or spiritual heritage of peoples, regardless of whether it is public or private property. 
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, § 7.3.b.(2).
Spain’s LOAC Manual (2007), referring to Articles 52 and 53 of the 1977 Additional Protocol I and Article 4 of the 1954 Hague Convention for the Protection of Cultural Property, lists “cultural property” among the objects against which 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 § 7.3.b.(2).(a).
The manual additionally states that “reprisals are not permitted against … cultural property [and] places of worship”. 
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, § 11.8.c.
Spain’s Penal Code (1995) provides:
[Shall be punished] whoever, in the event of an armed conflict: a) attacks or makes the object of reprisals or the object of hostilities clearly recognizable cultural objects or places of worship which constitute the cultural or spiritual heritage of peoples and upon which, by virtue of special agreements, protection is conferred, causing, as a consequence, extensive destruction of such objects, and provided that such objects are not situated in the immediate proximity of military objectives or are not used in support of the military effort of the adversary. 
Spain, Penal Code, 1995, Article 613(1)(a).
Spain’s Penal Code (1995), as amended in 2003, states:
Anyone who in the event of an armed conflict commits or orders to be committed any of the following acts shall be punished with four to six years’ imprisonment:
a) … [R]eprisals or hostile acts against cultural property or places of worship which are clearly identified and constitute cultural or spiritual heritage of peoples and which is protected by special agreements or cultural property under enhanced protection, causing extensive damage, as long as such property is not situated in the immediate proximity of military objectives and is not used in support of the enemy’s military effort. 
Spain, Penal Code, 1995, as amended on 25 November 2003, Article 613(1)(a).
Spain’s Penal Code (1995), as amended in 2010, states:
1. Anyone who in the event of an armed conflict commits or orders to be committed any of the following acts shall be punished with four to six years’ imprisonment:
a. … [R]eprisals or hostile acts against cultural property or places of worship which are clearly identified and constitute the cultural or spiritual heritage of peoples, as long as such property is not situated in the immediate proximity of military objectives and is not used in support of the enemy’s military effort;
2. When the … reprisal or hostile act … is against cultural property or places of worship which are protected by special agreements or are under enhanced protection … a higher sentence can be imposed.
In all other cases mentioned in the above article, the higher sentence can be imposed when extensive and important destructions are caused to the property, objects or installations or [the acts] are of extreme gravity. 
Spain, Penal Code, 1995, as amended on 23 June 2010, Article 613(1)(a) and (2).
Spain’s Royal Ordinances for the Armed Forces (2009) states that members of the armed forces “[m]ust not make cultural property or places dedicated to religion, which are clearly identified and constitute the cultural or spiritual heritage of peoples, and to which an enhanced protection has been granted by special agreements … the object of reprisals.” 
Spain, Royal Ordinances for the Armed Forces, 2009, Article 113.