Соответствующая норма
Spain
Practice Relating to Rule 62. Improper Use of Flags or Military Emblems, Insignia or Uniforms of the Adversary
Spain’s LOAC Manual (1996) provides that the use of enemy flags, emblems, insignia and military uniforms while engaging in attack or in order to shield, favour, protect or impede military operations 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.(1) and 5.3.c.
The manual also states: “It is prohibited to feign a protected status by inviting the confidence of the enemy: … use of enemy uniform or flag.” 
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, § 10.8.e.(1).
Spain’s LOAC Manual (2007) states: “It is prohibited to make use of the flags, emblems, insignia or uniforms of adverse parties while engaging in attacks or in order to shield, favour, protect or impede 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, § 3.3.c.(1); see also § 5.3.c.
Spain’s Royal Ordinance for the Armed Forces (1978) states: “The combatant … shall not display treacherously … the enemy flag.” 
Spain, Royal Ordinance for the Armed Forces, 1978, Article 138.
Spain’s Military Criminal Code (1985) punishes any soldier who “displays improperly … enemy flags and emblems”. 
Spain, Military Criminal Code, 1985, Article 75(1).
Spain’s Penal Code (1995) punishes “anyone who, during an armed conflict … uses improperly or in a perfidious manner the flag, uniform, insignia or distinctive emblem … of adverse Parties, during attacks or to cover, favour, protect or impede military operations”. 
Spain, Penal Code, 1995, Article 612(5).