The photo above shows members of the Spanish "Blue Division" wearing M1940 pattern helmets.  The helmets appear to be standard issue single decal German Army (Heer) helmets, although some clearly have the Spanish national decal added to the right side.  These color photographs were taken for propaganda purposes when the 250th Infantry Division first arrived in Russia in 1941.

Spanish Volunteer Main

Helmet Types

Helmet Insignia

Foreign Volunteers Main

Croatia

Denmark (Dutch)

Egypt

Finland (Finish)

France

India

Netherlands (Flemish)

Norway

Russia

Spain