Spec break is required to be defined when,
1. Operating parameters are changed like pressure and temperature. Let down pressure control valve is an example where rating of the downstream flange is determined by the specified pressure in the line after the let down. Important to note that the low pressure side must be protected by a safety relief device to avoid over pressure due to control valve malfunction or physical blockage,
2. Changing the chemical characteristics / composition of the fluid handled. For example, piping material change is essential and must be shown as a spec break on the P&ID at and downstream of a mixing tee where 98% sulfuric acid is diluted with water, for regeneration of demineralizers.
Bottom line is, there is always a fitting (valve, tee or an injection quill) downstream of which, illustration of the spec break is to be shown.
Ali Ansari