Retail markets · EU €3 duty + 21% VAT
Spain
21% VAT, the EU low-value duty, and a market where Amazon and eBay carry most cross-border volume.
Key facts
| Currency | EUR |
|---|---|
| VAT | 21% |
| De minimis | €150 duty exemption ended 30 June 2026 |
| Low-value duty | Temporary flat €3 per parcel up to €150, until 30 June 2028 |
| VAT collection | IOSS for consignments up to €150 |
| Marketplaces | Amazon.es, eBay.es, Etsy, Shopify |
| Last verified | 2026-10-17 |
The EU rule, at 21%
Spain applies a 21% standard VAT rate. The EU customs changes are the same as elsewhere in the bloc: the €150 duty exemption ended on 30 June 2026, a temporary €3 duty applies to low-value parcels until 30 June 2028, and import VAT applies from the first euro.
Spanish consumer prices are normally tax-inclusive, so the 21% is embedded in the shelf price rather than added at checkout. When comparing a Spanish price with a US price, strip the VAT out first; otherwise the comparison flatters the EU market by roughly a fifth.
A marketplace-led market
Amazon.es is the dominant general marketplace, with eBay.es covering secondary and used-goods demand and Etsy serving handmade and digital products. Shopify supports direct-to-consumer brands, often with Spanish-language storefronts and local payment methods.
Language matters more here than the fee schedule. A listing translated mechanically from English converts worse than a locally written one, and returns handling is a bigger margin factor than the 1–2 point difference between platform commissions.
Frequently asked questions
What VAT rate applies to imports into Spain?
The standard rate is 21%. Import VAT applies from the first euro; for consignments up to €150 it can be collected at checkout through IOSS.
Is the €3 duty charged on every parcel?
It applies to parcels valued up to €150 under the temporary EU measure running from 1 July 2026 to 30 June 2028. Above €150, normal tariff rates apply.
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