The smallest observed spiral galaxies I can find are NGC 2976 and NGC 4605, both with a diameter of 20 kly, but I don't have anything like an exhaustive source to search. I've also found a mention that the Small Magellanic Cloud (7 kly diameter) might have had more spiral structure before it was distorted by the Milky Way.
From looking at these galaxies, spiral structure seems to be less clear the smaller the galaxy is, which makes me think there might not be a clear lower limit. Still, I'm curious how small a galaxy with recognizable spiral structure could be, either based on observations or theory.