Not the same tree.
The scenes with the ill-fated tree in "El espanto" were shot in Alameda del valle, Comunidad de Madrid, Spain (Street view available on Google maps).
The tree was a historical monument since in the Middle Ages some Spanish knights reunited under the tree to plan a big battle... and during the shooting of this movie an idiot from the crew regrettably burned it down by accident!
The other main location for this Naschy film were his parents country house in Lozoya, near Madrid. They also shot some minor scenes in Talamanca del Jarama.
Spanish locations for Conan were in Cuenca and Segovia. Maybe the tree in Conan was just a designed prop.
Hope this was helpful.
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