In a football sense, the year has belonged to Germany, so deservedly crowned FIFA World Cup winners in Brazil.
It followed a series of near-misses - Germany were second in 2002 and third in both 2006 and 2010 - and highlighted the outstanding talent and depth at Low's disposal.
Germany's breathtaking style of play endeared them to fans all over the world, but, perhaps understandingly, there has been a big drop off since they become world champions for a fourth time in July.
Since the World Cup, Germany have won just two of five matches, losing to both Argentina - the team they beat in the Brazil final showpiece - and Poland.
And even a 4-0 victory against minnows Gibraltar on Friday did not leave Low happy.
Low felt Germany should have scored several more goals and wants one last effort from his players in their final match of the year.
Goalkeeper Manuel Neuer has withdrawn from the squad with a knee injury, while Andre Schurrle, Marco Reus, Christoph Kramer and Jerome Boateng have also pulled out.
That leaves Low - who rejected the notion that a win on Tuesday could be payback for Spain's wins over Germany at Euro 2008 and the 2010 World Cup, in the final and last four respectively - with a depleted squad to choose from.
"We want to show again, at the end of the year, what is in us, and if possible, win," Low told the German Football Federation's website.
"A rematch for any games that [in] 2008 or 2010 [we] lost are gone. It does not matter.
"We don't have some players there, and the [same with] the Spaniards.
"Therefore it is a game under other conditions."
Chelsea striker Diego Costa was not included in the Spain squad, due to fitness concerns, while Cesc Fabregas subsequently withdrew with a hamstring problem. Goalkeeper David de Gea is likely to miss out also, with a dislocated finger.
Spain - who have dropped to 10th in the FIFA world rankings, nine places below Germany - have also lost twice since the World Cup, in which they were embarrassingly knocked out in the group stages as defending champions.
A 2-1 Euro 2016 qualifier defeat in Slovakia last month was concerning, but Vicente del Bosque's men had no problems in a 3-0 win over Belarus on Saturday.
Isco, Sergio Busquets and Pedro scored the goals in Huelva for a second-string side also missing the likes of Xavi, Andres Iniesta and David Silva.
The two sides have met 21 times, with Germany winning eight and Spain seven.
Spain have won the last three, though, giving them the recent edge over their opponents.
