While driving in Spain you are required by law to carry the following items. Hefty on-the-spot fines can be issued for failing to carry specific items:

    Reflective jackets (Although not mandatory to carry, someone walking on the road or hard shoulder can be fined if not wearing one)
    Warning triangle (compulsory in every vehicle with 4 wheels or more) (Residents must carry 2)
    Headlamp beam deflectors (Depending on your car, you will either need deflector stickers or have to adjust the beam manually)
    Motorcyclists: Crash helmets are compulsory for riders of mopeds, motorcycles, trikes and quads, unless these are equipped with seat belts. Motorcycles on the road must have their lights on at all times.

    *Lights (It is no longer compulsory for vehicles to carry a set of spare bulbs and the tools to fit them)


From the 2015 RAC

http://www.rac.co.uk/driving-abroad/spain