Is it permissible to combine the Maghrib and Isha prayers with an early combination (jam' taqdim) in order to observe the municipal regulation of closing the mosque at 10:00 PM, given that the time for Isha prayer extends past this hour in Spain?

What you have mentioned is not a valid excuse for combining the two prayers. It is obligatory for you to pray each prayer at its appointed time. If you can pray Isha in this mosque, then do so. Otherwise, pray in congregation elsewhere, because the entire earth was made a place of prayer for the Prophet (peace be upon him) and his Ummah.

Shaykh al-Islam Ibn Taymiyyah held the view that combining prayers to achieve congregational prayer is permissible. In Al-Iqna' by Al-Hajjawi: "Performing combined prayers in the mosque in congregation is better than praying in their homes. In fact, abandoning the combination while praying in homes is an innovation contrary to the Sunnah, as the Sunnah is to pray the five daily prayers in the mosques, and that is better than praying them separately in homes, by agreement of the imams who permit combining prayers, such as Malik, Al-Shafi'i, and Ahmad."

According to this view, what you have mentioned would be an excuse that permits you to combine the two Isha prayers, but what we presented earlier is more cautious.