Now, this movie was rated "18 and over", but it´s still not an adult/porn production:
Turks fruit, also known as Turkish Delight is a Dutch mainstream production from 1973 - starring the indefatigable Rudger Hauer who was just 29 at that time. It was one of his first movies, too.
Despite the numerous movies he has appeared in since this might be the only screen spanking he got to deliver so far.
Spankee is Dutch actress Monique van de Ven.
Credits go to switchgrunt who sent me this clip in better quality than I had it on my drive!