Article 268 [source]

Spanish Criminal Code
English translation

1. Spouses who are not legally or de facto separated, or in the process of legal separation, divorce, or annulment of their marriage, and ascendants, descendants, and siblings by blood or adoption, as well as first-degree relatives by marriage if they live together, are exempt from criminal liability and subject only to civil liability for property crimes committed against each other, provided that there is no violence or intimidation, or abuse of the victim's vulnerability, whether due to age or disability.

2. This provision does not apply to third parties who participate in the crime.