Customs in Spain
Personal Items Visitors can bring the following items into the country duty-free: one litre of spirits or two of fortified wine, 200 cigarettes, 100 small cigars, 50 small cigars and 250g of tobacco (EU citizens respectively: 10 litre, 120 litre, 800, 400, 200 pieces and 1 kilo), and any personal effects, such as jewellery, cameras, portable video and sound equipment, sports equipment, perfumes, coffee and tea. If your camera or similar is new you don't have to have the sales receipt, however it is prudent with more costly items to ask a Customs official when you enter to certify that you brought it into the country with you.
Currency Spanish and foreign currency, banker's drafts and traveller's cheques can be imported and exported without being declared up to a limit of 6,000 euros.
Pets Pets may be brought with you as long as you have a suitable Health Certificate for the animal signed by an officially recognised vet from the country of origin, which indicates the dates of the last vaccines and, in particular, that of an anti-rabies shot.
EU Customs Spain is part of the European Customs Union so expect customs controls to be stricter if you are entering from outside the European Customs Union. Gibraltar, Andorra, Cueta and Melilla are outside this union. VAT (IVA) is payable on the importation of goods. Non EU residents who will export their holiday purchases may be able to reclaim the VAT paid at time of purchase. Larger departmant stores such as El Corte Ingles will help with the paperwork. In short, complete an application form at time of purchase, have this stamped by customs on departure, post this copy back to the shop who will make the refund probably to your credit card.