Martin is trapped on a tree house and makes a rope from his clothes to climb down from a tree. On the way down he gets his underwear caught on a branch. His underwear tears off and comes off him. Martin ends up completely naked save for his socks and shoes and runs off.
Near the end of the movie, there's a scene with several naked boys (either fully naked or with underwear) together with several men. The boys are used as prostitutes. A woman saves the boys.
Pablo goes to a lake with Paco and undresses to his underwear for a swim. After he comes out from the water, he stands in front of the man, removes down his boxers and wrings the water out from it to get his attention, then lies down on his towel next to him and lies there naked for a while. Brief rear and frontal view.