This information about a change in the IVA law has just come through from FedEx and will affect many people who shop on eBay in Spain or even receive gifts to Spain from outside the EU.
Please forgive any inaccuracies in my translation.
Please note the change that has happened to the VAT (IVA) Law 37/1992, regarding the exemption of payment of VAT on imported goods of “low value” for Spain.
To date, Article 34 of the Act, granted an exemption to shipments whose value is less than 150 € which were not subject to import duties.
This exemption has been reduced to only 22 € in the new law 2 / 2010 which was published in the Official Gazette on 2 March.
With effect from March 2, 2010 shipments from third countries shall be subject to import clearance with DUA and wil pay VAT in the following cases:
1 .- Shipping to or from a business involving either origin or destination, where the value exceeds €22 .
2 .- Shipping from one private individual to another, involving a commercial transaction or where the value exceeds € 45 .
3 .- Shipping of any item of greater value than €150 in which case Customs Duty is payable as well as VAT .