Hola "BQ Miguel",
Realiza,
Vía GPO:
User Configuration > Administrative Templates > Desktop (ver imagen)
User Configuration\Policies\Administrative Templates\Desktop\Desktop
Enable Active Desktop
Desktop Wallpaper
User Configuration\policies\Administrative Templates\Control Panel\Personalization
Prevent changing desktop background
Vía Regedit:
Restricted: HKCU\Software\Microsoft\Windows\CurrentVersion\Policies\System\Wallpaper
Unrestricted: HKCU\Control Panel\Desktop\Wallpaper
Ver imagen.
Tambien puedes aplicar:
Configure Wallpaper Using Default HKCU Hive & Group Policy
https://social.technet.microsoft.com/Forums/windowsserver/en-US/da0f3163-79b2-40e1-b608-702e8913af28/configure-wallpaper-using-default-hkcu-hive-amp-group-policy?forum=winserverGP
C:\Users\Administrator\AppData\Roaming\Microsoft\Windows\Themes\CachedFiles
%USERPROFILE%\AppData\Roaming\Microsoft\Windows\Themes\TranscodedWallpaper
Puedes crear un script: del %USERPROFILE%\AppData\Roaming\Microsoft\Windows\Themes\TranscodedWallpaper
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Saludos.
