Heat a large, heavy-bottomed soup pot over medium-high heat. Add the olive oil and shallots and sauté for 2 minutes until softened.
Add the wine, garlic and saffron and simmer until the wine has evaporated and looks syrupy, about 2 to 3 minutes.
Add the puréed tomatoes, lentils, stock, water, salt and pepper. Stir well and bring to a boil.
Reduce the heat to medium-low, cover and simmer for about 20-30 minutes, until the lentils are tender.
Uncover the pot, increase the heat to medium and add the spinach leaves. Simmer uncovered for just 1-2 minutes only, until the spinach is just wilted.
Remove from the heat and stir in the vinegar until well combined. Season to taste with salt and pepper.
Ladle the soup into bowls. Sprinkle with the grated manchego cheese, drizzle with the extra virgin olive oil, and serve warm.
