Congratulations! A one year old boy is a real delight to spend time with :D
You're right, he perhaps cannot be reasoned with yet, and that, to me, is the main reason not to spank really young children: if they can't reason, they don't know why you're spanking them. But, if you approach them with compassion and guidance, even if they don't understand quite yet, you are laying the groundwork for rationality and problem solving.
Thanks for commenting!