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Spain’s LOAC Manual (2007) states: “The religious beliefs of the deceased, if known, should be respected.”
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, § 6.2.b.(3).