One thing around comics at least as far as comics from the past go is as was the era I read them they did reference spanking from time to time as the star of the cartoon strip acted all cranky and that.
This as Britishers would recognize is Minnie the Minx from the Beano from the 1977 edition of the Beano Annual judging by the drawing style, clearly in deep trouble with dad being dealt with the way many of us were at home (and I might add at boarding school).
Now in 2019 a number of sites that permit spanking content have a "No actual or depiction of a minor being spanked is permitted" policy which in theory means I couldn't actually post something I read aged nine, bought for me by responsible adults (my parents) from a publication aimed for children.
Equally as I think a number of us are aware spanking was 'at the movies' when we grew up too so again a straight still of which a number can be found easily online showing either an actual child being spanked (there's a girl in Elvis's "At Happened at the Worlds Fair" from 1963 who is on film or an adult playing a child role who was and ditto tv like Little House On The Prairie or the classic 1969 film Kes where a group of boys are caned.
The aims of such policies is quite right - to prevent the circulation of images of children being spanked as adult titillation and children being abused to provide same - but something is awry in its application on sites.
Another though relevant consideration to someone like me is I'm in a gymslip - an adult by law but looking like a school child - and I was shown bent over chair but clothed with at the edge a person with say a tawse or slipper would that fall foul on grounds of 'depiction or not if submitted?
See, it's not that black and white is it as these things are written.