 2007 (UTC)  :As part of my trip, I visited Alicante. And I saw both proportions, but in any case in official places. Always around golf courses and their club houses. My point is that the one from the autonomous community of madrid is (in the wiki article) a 2:1 ratio, but I can possitively confirm it has a 3:2 ratio in the government buildings. So I'm pretty sure all the official ones in Spain are 3:2.  23:03, 2 March