Which states:
"I can't comment on the laws in other countries listed, but as for the headphone law in Spain, it has always been ilegal to wear headphones in Spain. However, just about everyone I ride with in Spain has intercom or some sort of helmet speaker set up for GPS and music - this includes some guys who are traffic cops.
What will get you in trouble is wearing in-ear headphones. In-helmet speakers, while technically in violation of the law, would only be a problem if the cop wanted to be a prick or you pissed him off. Otherwise they use common sense and do not consider the in-helmet set ups to be an issue."
Al