VOLUME I
THE EXTENSION AND LIMITS OF JURISDICTION AND THE STAFFING AND ORGANISATION OF THE COURTS AND TRIBUNALS
TITLE I
The extension and limits of jurisdiction
Article 23.
2. In addition, it shall hear cases established under Spanish criminal laws as crimes, even though they have been committed outside national territory, provided that those criminally responsible were Spanish, or foreigners who had acquired Spanish nationality subsequent to the crime and when the following requirements are fulfilled :
c) That the offender has not been acquitted, pardoned or sanctioned abroad or in this last case, has not completed their sentence. If they have only completed it partly it shall be taken into account as proportionally reduced.
EDIT.