Only Austrians (49 percent) beat Spaniards (42 percent) in the topless tables.
Germans came in third place with 39 percent but topped the rankings for full-blown beach nudity (28 percent) along with their Austrian neighbours.
The results are based on a report by travel website Expedia which looked at the behaviour and preferences of 11,164 adult beachgoers from 24 different countries.
Spaniards were also the most approving of nudism after 74 percent of those asked responded they were “very” or “somewhat” comfortable with the practice.
The Japanese, though not too happy with baring all themselves, scored the second highest score for nudity approval.
Speedo-style briefs, colloquially known as budgie smugglers, are also accepted by 91 percent of the Spanish people interviewed. That made them the third most tolerant nationality after Brazilians (95 percent) and Austrians (94 percent).
Expedia’s full 2014 Flip Flop Report can be found at viewfinder.expedia.com.