I am usually a fan of the classics: Being lazy and not getting anything done all day, accidentally breaking something (if you're looking to RP with another person IRL but don't want to break anything expensive, you can crush a plastic cup or something like that), making a mess and not cleaning it up, staying out too late (on accident or on purpose), not doing homework for a long time, cheating on a test, not studying after promising she/he did study, getting caught bullying (maybe even giving a spanking was part of the bullying and now they'll get an even worse one themselves), being disrespectful (either deliberate or it just slipped out in a moment of passion), wardrobe malfunction that results in accidental public nudity (that the spanker rightly or wrongly believes could have been avoided if the spankee were not so careless), etc.
However, I also like a few more creative reasons when writing. 1. Lost a bet. This could be straight forward like 2 people make a bet about something and the loser gets spanked. It could also be a game like poker. Maybe a girl is not nearly as good at poker as she thought, and she loses all of her chips early in the game. Someone else suggests that she be allowed to rejoin the game despite her being low on cash, but for every chip she loses, that's another spank. She's given a different color of chip they were not using in the beginning, and for every chip of that color the other players hold in the end, they can give her one spank (some other players may only hold a few chips, and 1 or 2 will hold a lot). Naturally, her 2nd attempt doesn't go much better than her first! Another variation you could try is that all of the players bet spanks instead of money, maybe each one takes a different color of chip, and in the end, however many chips you hold of another person's color, that's how many spanks you can give them. Players have the choice to only bet their own chips and hang on to the chips they've taken from others, or they can also put the chips they've taken on the table, but risk losing the right to spank others with them.
2. A young witch (or wizard if you prefer) discovers she has magical powers. However, the best way to replenish her "mana" so she can use her powers is getting spanked. The more and harder she gets spanked, the more mana she has to use her powers! Naturally, she comes across tons of situations where she could greatly improve her and/or her friends' lives (or fight against an evil enemy), but she has to get spanked first. Maybe she has to go misbehave so someone spanks her, or maybe she has a few trusted friends spank her. Another twist on this would be that there is a powerful witch or wizard who gets their powers from spanking certain butts. They take on a young apprentice who has shown some magical potential, and she is thrilled for the opportunity! Then she finds out that her main job is to take regular spankings to fill her master's mana again. Her master promises that one day she too will be able to practice magic, but all apprentices must be "mana producers" for a few years first. Maybe she takes to her job with determination or even enthusiasm, maybe she very reluctantly accepts it, or maybe her master tricks her into signing a magical contract agreeing to do this for a certain amount of time, and she is blocked from leaving. If you want to create a jealousy/unequal situation, maybe the wizard/witch takes on multiple apprentices but some of them have more "exploitable mana" in their bottoms than others, so one girl by far has the most exploitable mana and has to take far more spankings than everyone else. The others mostly just have to do tasks like take notes, clean up a bit, deliver messages to local nobles, or go shopping for supplies, but her chores for the day almost always include getting spanked.
3. A girl goes with her male friend to his grandfather's house because the boy tells her that his grandfather is lots of fun and always has extra candy around, but his grandfather has gone a bit senile and thinks that the girl is one of his daughters. He suddenly starts remembering bad things his daughter did and starts spanking the girl for misbehaviors that he remembers his actual daughter doing.
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