Règle correspondante
Spain
Practice Relating to Rule 147. Reprisals against Protected Objects
Section D. Objects indispensable to the survival of the civilian population
Spain’s LOAC Manual (1996) lists “objects indispensable to the survival of the civilian population” 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).
Spain’s LOAC Manual (2007), referring to Article 55 of the 1977 Additional Protocol I, lists “objects indispensible to the survival of the civilian population” 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 § 11.8.c.