Соответствующая норма
Spain
Practice Relating to Rule 63. Use of Flags or Military Emblems, Insignia or Uniforms of Neutral or Other States Not Party to the Conflict
Spain’s LOAC Manual (1996) prohibits the use of flags, emblems or uniforms of neutral States. 
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.b.(3) and 5.3.c.
Spain’s LOAC Manual (2007) states: “It is prohibited to … use the flags, emblems or uniforms of neutral States.” 
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.b.(3); see also § 5.3.c.
Spain’s Military Criminal Code (1985) punishes any soldier who “displays improperly … neutral 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 … the flag, uniform, insignia or distinctive emblem … of neutral States … or States that are not parties to the conflict”. 
Spain, Penal Code, 1995, Article 612(5).