Goods proceeding from EU member countries or from third countries that hold free trade agreements with the European Union are not subject to quantity restrictions or import licenses.
Agricultural products from third countries are exchanged under the principle of freedom of import. A customs declaration is solely required for dispatch according to community regulations of the corresponding agricultural sector. For import of ivory and certain tobaccos the administrative authorization also withstands.
With few exceptions, industrial products proceeding from third countries are imported freely.
Finally, imports of some goods, from specific countries, are subject to quantity restrictions or security measures. Importation of certain products requires a special license.
Goods proceeding from the European Union are exempt from tariffs. Goods proceeding from third countries are subject to the European common external tariff.
Other taxes and certifications
There are three tax (IVA) categories: general 18%, reduced 8% and “super” reduced 4% for some specific goods and services.
Corporate Tax (Impuesto de Sociedades) is 35%.
Products, regardless of their origin, must meet regulations before being subject to official approval. The Spanish Association for Standarization and Certification (Asociación Española de Normalización y Certificación) (AENOR) is the oficial body of the Spanish Administration to develop normalization activities.