Hmm! Into puberty and thinks he needs a spanking for reasons he finds embarrassing ...??
I've known (and, on occasion, spanked and paddled) Corey for thirteen years now. He hasn't seemed to resent it and the need to do it is fading.
I'm going to sit him down beside me, put my arm round him and explain to him that when I have spanked him it the past it has not been an act of vengeance but a means of impressing on him that his behaviour has been unacceptable. That if today he already realises that what he has done is just that, then a supplementary spanking is unnecessary.
I'll go on to remind him that I was thirteen once and that I did things that I would have been embarrassed to talk about; possibly even the very thing he feels so guilty about now, something wrong but not necessarily deserving of punishment. I'll tell him that I am not prepared to spank him without believing that it is an appropriate thing to do. That I am always there to support him and that if he will confide in me that I will understand his feelings and whatever he tells me will stay confidential and strictly between the two of us.
Only then and if he still REALLY feels a paddling will make him feel better about himself will I do it.