Yes. When they are old enough to understand exactly whey they had to suffer the consequense.

Quoting Jennybananna:" Thats not fact its a matter of opinion and a parenting choice. Spanking is never my first choice of discipline ... [snip!] ... and let her know I love you. Its not right for every child and its not right for every situation and never out of anger. "

  Agreed.

This applies to me too.