In the 1-1 draw with Eintracht Braunschweig on Saturday, the defender is found to have made a gesture towards two opposing players.
Not seen by the referee, the DFB has taken retrospective action and handed the 33-year-old a €15,000 fine, which Spahic has accepted.
A statement on the DFB wesbite read: "The sports court of the German Football Association (DFB) has found Emir Spahic of Bayer Leverkusen guilty of unsportsmanlike conduct.
"Spahic, after 89 minutes of the Bundesliga match between Bayer Leverkusen and Eintracht Braunschweig on March 29 2014, stretched his right middle finger and pointed towards two Braunschweig players.
"Emir Spahic has agreed to the judgment, and the judgment is now final."
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