That is a bit of a poser Bob. I’ve never seen a Spanish General listed, even in the “miscellaneous” category which included many of the generals and staff. It can only really be from the Napoleonic Range. If you find out more I will be very interested in the outcome.
Unfortunately, my 35+ year old Minifigs catalogue (still good!) doesn't go as far back as the 'S' Range. From what I can make out in the picture, if the figure is Minifigs (and such was my guess) the horse's tail does suggest it might be an 'S' Range figure. It is not altogether clear in the picture, though. Having one mounted 'S' range commander in my collection (Marshal Bessieres), and seen others, the horses tails were quite distinctive and different from the current generation of Minifigs figures. The catalogue doesn't picture any Spanish figures so no clue there. Mind you, he could be line cavalry trooper or officer, as they, like the present catalogue, would have been cast with bicorne hats.
Bob - there is a mounted S-Range Spanish general - he has a long coat and a telescope. I've seen this figure before and I think (no evidence) that he is Russian. Can't find a Russian mounted general in the Vintage20Mil listings, but the listings are not complete.
...Spanish generals wouldn't have epaulettes, by the way.
Foy, I have an S Range Russian General who is not in a cocked hat but a peaked cap/floppy beret sort of thing. Piccolo, the horse is definitely S Range but that doesn’t necessarily mean the rider is - it could be s marriage of two manufacturers. That said the rider is characteristically S Range and it would have to be from a manufacturer who cast the horse furniture on the rider rather than the horse. Sorry if a bit distracted- just finished watching the gloriously silly surfing/resistance movie Top Secret.
PS of course my Russian general might be a Prussian one
Fair comment - the thought that the figure overall might be a 'hybrid' did cross my mind, but I went on the supposition that it wasn't. Otherwise it might have been anyone's guess. I should mention, perhaps, that for their '3rd generation' of figures, Minifigs cast the horse furniture onto the horses, not the riders. That might have affected my researches.