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🇪🇸 Everything you need to sell in Spain

Spain's ecommerce market has grown rapidly, with over 30 million online shoppers. Spanish consumers are price-sensitive but increasingly buy cross-border. Amazon.es is the dominant marketplace, followed by El Corte Ingles and PC Componentes. Spain has EU-standard VAT and EPR requirements with some local variations.

Last updated: 2026-08-05·Verified: 2026-08-05

🛃 Customs Notes

EU member state. EU Common External Tariff applies. 150 EUR customs duty exemption. EORI required. Spanish-language labeling mandatory. EPR registration required for packaging, WEEE, and batteries.

Compliance Topics

📊 VAT / Sales Tax

Spanish VAT (IVA) standard rate is 21%, reduced rate 10%, super-reduced 4%. Non-EU sellers storing goods in Spain must register for Spanish VAT. EU OSS threshold of 10,000 EUR applies. Spanish tax agency (AEAT) requires electronic invoicing for B2B transactions.

  • •Standard IVA rate: 21%, reduced: 10%, super-reduced: 4%
  • •EU OSS threshold: 10,000 EUR for intra-EU B2C distance sales
  • •Non-EU sellers with Spanish warehouses must register for IVA
  • •Spanish fiscal representative required for non-EU businesses
  • •SII (Suministro Inmediato de Informacion): real-time VAT reporting for large businesses
  • •Electronic invoicing mandatory for B2B transactions (phased implementation)

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🚢 Customs & Import Duties

Spain applies the EU Common External Tariff. Import duties based on commodity code and origin. 150 EUR duty exemption for online marketplace sales. Import VAT at 21% on customs value plus duties. Spanish customs (Aduanas) manages import procedures.

  • •EU Common External Tariff applies to non-EU imports
  • •150 EUR customs duty exemption for marketplace sales
  • •Import VAT: 21% on customs value + duties
  • •EORI number required for commercial imports
  • •Spanish customs (Aduanas) under AEAT
  • •EU preferential trade agreements reduce duties for qualifying goods

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♻️ EPR / Environmental

Spain has EPR schemes for packaging (Ecoembes), WEEE (Ambilamp for lighting, ERP for electronics), and batteries (ECOPILAS). Spain is implementing new EPR requirements under the EU Circular Economy Package. PRO (Producer Responsibility Organization) registration required.

  • •Ecoembes: packaging EPR compliance (SIGRE for medicines)
  • •Eco-Raee/WEEE: registration for electrical/electronic equipment
  • •ECOPILAS: battery EPR compliance
  • •PRO registration required before placing products on market
  • •Spain implementing new EPR categories under EU directives
  • •Marketplaces increasingly verifying EPR compliance

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🛡️ Product Safety & Labeling

Spain follows EU CE marking standards. Products must comply with relevant EU directives. GPSR applies from December 2024. Spanish-language labeling and instructions required for consumer products. The Spanish Agency for Consumer Affairs (AECOSAN) oversees product safety.

  • •CE marking required for EU harmonized products
  • •GPSR from December 2024: EU Responsible Person required
  • •Spanish-language labeling and user instructions mandatory
  • •AECOSAN oversees product safety and consumer protection
  • •REACH and CLP regulations apply to chemical products
  • •Product liability under Spanish consumer protection law

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🔒 Data Privacy

Spain's data protection authority is the AEPD (Agencia Espanola de Proteccion de Datos). Spain follows GDPR with some local variations in the LOPDGDD (Organic Law 3/2018). Cookie consent rules are strictly enforced. Spanish-language privacy policies required.

  • •AEPD: Spain's data protection supervisory authority
  • •LOPDGDD (Organic Law 3/2018) supplements GDPR
  • •Cookie consent: strict opt-in required, AEPD actively enforces
  • •Data Protection Officer registration with AEPD
  • •Spanish-language privacy policy mandatory
  • •Fines up to 20M EUR or 4% of global annual turnover

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🛒 Marketplace Rules

Amazon.es is the leading marketplace in Spain. El Corte Ingles, PC Componentes, and Miravia (Alibaba) are notable platforms. Amazon requires EPR compliance for all categories. Spanish consumer law provides 14-day withdrawal rights and strong buyer protections.

  • •Amazon.es: EPR verification required for all product categories
  • •El Corte Ingles: Spain's largest department store with online marketplace
  • •PC Componentes: leading electronics marketplace
  • •Miravia: Alibaba-backed marketplace for Spain
  • •14-day withdrawal right (derecho de desistimiento) mandatory
  • •Spanish consumer protection law applies to all marketplace transactions

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This information is for general reference only and does not constitute legal, tax, or compliance advice. Consult a qualified professional and check official sources before making decisions.