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Related Rule
Spain
Practice Relating to Rule 49. War Booty
III. Military Manuals
Spain’s LOAC Manual (1996) states that enemy military objects may be captured and requisitioned. Captured enemy military objects become the property of the captor State and not of individual combatants. 
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.(3).
Spain’s LOAC Manual (2007) states that enemy military objects “can also be captured and confiscated according to specific rules on this subject. It must be taken into account that any such objects then belong to the detaining power and not to individual combatants.” 
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, § 7.3.b.(3).