You're likely correct...Pre-1945 German Production for Export, in this case the label is in Spanish...drgm marked as well...
The issue I now face is figuring out what the helmet is worth... Given its scarcity there are no identical listings online with the exception of this one which has decals and is not an m40 - https://www.weitze.com/militaria/04/...l__130104.html
Hi, an interesting helmet, but as mentioned, difficult to value due to what it is. It will not "fit" into most collectors want list. Leon.
"Always do sober what you said you'd do drunk. That will teach you to keep your mouth shut." Ernest Hemingway