La Sirena (2017)

A woman is found naked and severely wounded on a seaside stone hillock. Her breasts her visible for a long time, even after she was brought to a house by another woman for treatment.

It is implied that a husband is cheating on his wife with a younger woman.

Two fully nude women have sex. The scene lasts for quite sometime.

A woman is punched on the face by a man. She has blood flowing down from her nose. Quite a bit disturbing, unexpected and graphic.

The overall tone of this film is quite depressing, dark and upsetting (not so unconventional for a horror film).