It looks a lot like the German war time helmets but they onle started production in 1978.
These were made by l'arsenal national d'artillerie de Trubia.
These helmets were used until the introduction of the spanish composit helmets.
I also have a Spanish beret with the same insignia, see Spain Beret Army







The insigna on the front of this helmet came from http://www.militariabcn.com/

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