Соответствующая норма
Spain
Practice Relating to Rule 38. Attacks against Cultural Property
Spain’s LOAC Manual (1996) defines cultural objects in accordance with Article 1 of the 1954 Hague Convention for the Protection of Cultural 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, § 1.3.d.(1).
The manual states that “the immunity of cultural property under general protection may only be lifted in case of imperative military necessity”. 
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, § 2.4.b.(2); see also § 7.3.b.(2).
The manual also states: “Historic monuments, works of art or places of worship which constitute the cultural or spiritual heritage of peoples may not be the object of acts of hostility. They may not be attacked, destroyed or damaged.” 
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, § 4.5.b.(2)(b); see also § 7.3.b.(2).
The manual further states that “launching an attack against cultural property which is not located in the vicinity of military objectives which causes extensive damage to such property” constitutes a war crime. 
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, § 11.8.b.(1).
Spain’s LOAC Manual (2007) defines cultural property in accordance with Article 1 of the 1954 Hague Convention for the Protection of Cultural Property. 
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, § 1.3.d.(1).
With regard to its protection from attack, the manual states:
The immunity granted to cultural property under general protection may be waived only “in cases where military necessity imperatively requires such a waiver”. However, military necessity is subject to the condition that the waiver may only be invoked when and for as long as there is no feasible alternative.
The decision to withdraw immunity from cultural property under special protection can only be taken at division commander level or higher “in exceptional cases of unavoidable military necessity”. 
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, § 2.4.b.(2); see also § 4.5.b.(2).(a); see also § 7.3.b.(2).(a).
[emphasis in original]
The manual further states:
Acts of hostility must not be directed against monuments, works of art or places of worship which constitute the cultural and spiritual heritage of peoples. They must not be attacked, destroyed or damaged. 
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, § 4.5.b.(2).(b); see also § 7.3.b.(2).(a).
The manual also states that it is prohibited to attack personnel engaged in the protection of cultural property:
As far as is consistent with the interests of security, such personnel must be respected and, if they fall into the hands of the opposing party, allowed to continue to carry out their duties. 
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, § 4.5.b.(1).(b).
Spain’s Military Criminal Code (1985) punishes a soldier who:
destroys or damages, without military necessity, the documentary and bibliographic heritage, architectural monuments and places of historical or environmental importance, movable property of historical, artistic, scientific or technical value, archaeological sites, property of ethnographical value and natural sites, gardens and parks of historical-artistic or anthropological value and, in general, all those which are part of the historical heritage. 
Spain, Military Criminal Code, 1985, Article 77(7).
Spain’s Penal Code (1995) provides for the punishment of:
anyone who, in the event of armed conflict, should … attack or subject to … hostile acts the cultural property or religious sites which are recognized as clearly being part of the cultural or spiritual heritage of the people or which have been specifically protected by special agreements, causing extensive destruction, whenever this property is not located in the immediate vicinity of military objectives and is not used to support the military effort of the adversary …
Should the cultural assets in question be under special protection or the acts be of the utmost gravity, the higher penalty may be imposed. 
Spain, Penal Code, 1995, Article 613(1)(a) and (2).
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) Attacking … cultural property or places of worship which are clearly identified and constitute the cultural or spiritual heritage of peoples and which are 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. Attacking … 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 attack … 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:
[Members of the armed forces] must not attack or make the object of … acts of hostility … 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. 
Spain, Royal Ordinances for the Armed Forces, 2009, Article 113.