These are pictures of a spanish Model 26 Helmet.
This one has been restored by a fellow helmet collector, not sure if he wants his name mentioned.
The insigna on the front of this helmet came from http://www.militariabcn.com/
I would love to obtain one in original condition but I am glad with this one.
Especially the new contact with a fellow helmet collector is fun.
I also have a Spanish beret with the same insignia, see Spain Beret Army