The Villarreal player was shown the second yellow after lifting his shirt: the rules state that covering the head with the elastic is a reprimand
Álex Baena scored the equalizer for Villarreal against Almería. In an earlier game of the match, the winger had been shown a yellow card and after scoring, was shown the second after lifting his shirt and sending a message to the recently deceased José Manuel Llaneza.
Immediately afterwards, the match referee, De Burgos Bengoetxea, complied with the rules and showed him the second warning. In accordance with FIFA football rules, a player who climbs the fences or approaches the stands with the fans, creating safety concerns, will receive a warning, although Baena has been warned otherwise.
The same article states that covering the head or face with a mask or the like will also be punished. The groguet player didn’t either, but there’s another explanation, which is that any player who takes off his shirt or covers his head with it will also be penalized with a yellow card, which Baena did.
Source: La Verdad

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