Piaggio P.108B, probably Serie II with "dolphin nose" (front turrett removed)...
Very good! It is a P.108B indeed!
The photo was taken in Murcia in 1946.
Here is the original photo:
"The Italian bomber Piaggio P.108B military registration MM22005 of Regia Aeronautica’s 274th Squadriglia BGR (Bombardamento Grande Raggio/Long Range Bombardment) landed on Los Alcazares airfield, Murcia, Spain, on 28 June 1942 during the first night mission against Gibraltar. Slightly damaged during the night landing, the plane was interned. After the repair was transferred at San Javier and tested by the Spanish Air Force. Finished the test, the plane was stored at San Javier until the war’s end when was scrapped. In the photo this P.108B is in San Javier with two Spanish servicemen. In the same attack, carried out by five P.108B took off from Decimomannu, Sardinia, other two P.108B landed in Spain, all for engine troubles and excessive fuel consumption during the return. The aircraft MM22001, crashed while attempting a forced landing on a beach in Valencia and was heavily damaged. The other (MM.22007) landed in Majorca and thanks to the Spanish pro-Axis policy was refueled and cleared to took off from Palma de Majorca for Decimomannu. Victor Sierra"
from:
http://www.ww2incolor.com/italian-forces/P108-INTERNED-SPAIN.html