Related Rule
Practice Relating to Rule 51. Public and Private Property in Occupied Territory
Section A. Movable public property in occupied territory
Spain’s LOAC Manual (2007) states:
Public movable property. An army of occupation can take possession of cash, funds and realizable securities belonging to the State, depots of arms, means of transport, stores and supplies, and, generally, all movable property belonging to the State which may be used for military operations. 
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, § 2.7.c.(4).
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:
h. Improperly or unnecessarily seizing movable … property in occupied territory …
2. … 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)(h) and (2).