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This work is in the public domain according to the 1999 Report on the Legal Protection of Banknotes in the European Union Member States, which states there is:
no significant jurisprudence on the application of copyright to banknotes

and

no use of the copyright symbol: © on Spanish banknotes

Fraudulent use of this image is punishable under applicable counterfeiting laws.
Use of this image in advertising requires prior authorisation from the Banco de España.

Spain
Currency
This file, either completely or in part, represents a depiction of a unit of currency. Even though this file is in the public domain or otherwise not copyrighted, its use may be restricted by other legal provisions outside of copyright law.