
By Operator One Editorial, 14 June 2026, updated 5 October 2026
To sell on Amazon Spain, you add Amazon.es to a European Seller Central account on the Professional plan (EUR 39 a month excluding VAT), register as a packaging producer in Spain under Royal Decree 1055/2022, and register for Spanish VAT if Amazon will store your stock in Spain. Spain is a Pan-European FBA storage country with lower local FBA fees than France or Italy (EUR 3.99 for a 900 g parcel) and a special-oversize tier, but the Canary Islands, Ceuta and Melilla sit outside the EU VAT area, so orders delivered there follow import rules rather than Spanish VAT.
Key takeaways
- Amazon Spain charges EUR 39 a month excluding VAT for the Professional selling plan, or EUR 0.99 excluding VAT per item sold on the Individual plan, with referral fees such as 7% for electronics and a EUR 0.30 minimum per item.
- Spain's standard VAT rate is 21%, with reduced rates of 10% and 4%, and a business established outside the EU generally has to appoint a Spanish tax representative.
- On Amazon Spain, the FBA fee for a 900 g standard parcel is EUR 3.99 under Amazon's rate card effective 1 July 2026, against EUR 5.15 in Italy and EUR 6.01 in France.
- Royal Decree 1055/2022 requires producers placing packaged products on the Spanish market to register in MITECO's producer register and to declare their packaging before 31 March of the following year.
- Spain's tax on non-reusable plastic packaging has applied since 1 January 2023 at EUR 0.45 per kg of non-recycled plastic.
- The Canary Islands, Ceuta and Melilla are outside the EU VAT area, and Amazon.es does not apply Spanish VAT to orders delivered there.
- Amazon Spain's FBA Heavy and Bulky programme accepts items up to 120 kg, the lowest limit of the four EU stores with a special-oversize tier (France 300 kg, Germany 150 kg, Italy 140 kg).
Amazon Spain at a glance
| Item | Amazon Spain |
|---|---|
| Store domain | amazon.es |
| Launch | Store opened September 2011; Marketplace for third-party sellers launched in 2011; first fulfilment centre (San Fernando de Henares, Madrid) in 2012 |
| Currency | Euro (EUR) |
| Listing language | Spanish (the site also offers Portuguese and English as display languages) |
| Professional selling plan | EUR 39 a month excluding VAT (Individual plan: EUR 0.99 excluding VAT per item sold) |
| Referral fee examples | Electronics 7%; home products 8% up to EUR 20 and 15% above; kitchen 15%; beauty, health and personal care 8% up to EUR 10 and 15% above; clothing 5% up to EUR 15, 10% from EUR 15 to EUR 20, 15% above EUR 20; minimum EUR 0.30 per item |
| FBA | Yes; Spain is one of five Pan-European FBA storage countries |
| Special-oversize FBA tier | Yes: EUR 19.93 per unit up to 30 kg; Heavy and Bulky up to 120 kg |
| Standard VAT rate | 21% (reduced rates 10% and 4%); Canary Islands IGIC general rate 7% |
| EPR schemes | Packaging: MITECO producer register, Ecoembes (household, and commercial and industrial since 2024), Ecovidrio (glass); electricals: RII-AEE register; batteries: RII-PYA register |
Sources: Amazon.es seller pricing page (fee changes dated 15 December 2025 and 5 January 2026), Amazon European FBA rate card effective 1 July 2026, Amazon press releases (2012, 2016 and 2021), Spanish Tax Agency (AEAT) VAT rates page, BOE, MITECO and Ministry of Industry registers; as of October 2026.
How to start selling on Amazon Spain
- Open or extend a European Seller Central account. Amazon.es runs inside Amazon's single European account, so an existing EU seller adds Spain rather than registering again. The Professional plan costs EUR 39 a month excluding VAT.
- Choose EFN, FBA Spain or Pan-EU. Cross-border EFN keeps the Spanish VAT footprint smallest; FBA Spain and Pan-EU storage in Spain give local fees but need a Spanish VAT number.
- Register for Spanish VAT if your stock will be stored in Spain. A business established outside the EU generally appoints a Spanish tax representative; most sellers then file Modelo 303 quarterly.
- Join a packaging scheme and register with MITECO. Register in the packaging section of the Registro de Productores de Producto, appoint an authorised representative in Spain if you are established elsewhere, and declare your packaging before 31 March each year.
- Register electrical and battery products. Producers of electrical equipment, including distance sellers, register in the RII-AEE, and battery producers in the RII-PYA.
- Decide whether you ship to the Canary Islands, Ceuta and Melilla. These territories are outside the EU VAT area, so set your shipping templates knowing that orders there go through customs.
- Write Castilian Spanish listings and launch with Sponsored Products. Build titles, bullets and search terms from Spanish buyer queries, then run Sponsored Products on the same keyword set.
Spanish VAT: the storage trigger, OSS and SII
Spain's standard VAT (IVA) rate is 21%, with reduced rates of 10% and 4%, and what decides whether an Amazon.es seller needs a Spanish VAT number is where the stock sits. Amazon's Spanish Pan-EU page states that a VAT number is required for each country where goods are stored, so FBA Spain and Pan-EU storage in Spain both mean a Spanish registration.
Distance sales from another EU country work differently. The EU uses a single EU-wide threshold of EUR 10,000 for intra-EU distance sales of goods; above it, VAT is due in the buyer's country, and a seller can register for the One-Stop Shop (OSS) in one member state to declare and pay VAT on all its EU distance sales. Crossing EUR 10,000 in sales to Spanish consumers therefore does not, by itself, require a Spanish VAT number. The AEAT adds a caveat that matters for Amazon sellers: the EUR 10,000 limit does not apply at all when sales are shipped, wholly or partly, from a member state other than the seller's own.
Three Spanish rules shape the administration once registered:
- Tax representative: Article 164 of the Spanish VAT law requires a business established outside the EU to appoint a representative, unless it is established in the Canary Islands, Ceuta or Melilla, or in a state with equivalent mutual-assistance arrangements.
- Filing frequency: the Modelo 303 VAT return is quarterly by default, filed from 1 to 20 April, July and October and from 1 to 30 January, and becomes monthly for businesses whose turnover in the previous year exceeded EUR 6,010,121.04.
- SII: monthly filers, including large companies, VAT groups and businesses registered for monthly VAT refunds (REDEME), must report their invoice records to the AEAT through the Suministro Inmediato de Información (SII).
Canary Islands, Ceuta and Melilla: outside the EU VAT area
Three parts of Spain sit outside the EU VAT system. Article 6 of the EU VAT Directive (2006/112/EC) excludes the Canary Islands, Ceuta and Melilla, and Spanish VAT law does the same. The Canary Islands apply their own tax, IGIC, at a general rate of 7%; Ceuta and Melilla apply IPSI, a municipal indirect tax.
Amazon.es reflects this at checkout. Amazon's help page states that IVA is not applied to orders placed by customers in these areas, and that those orders can be subject to local import duties and customs charges. For the Canary Islands, Amazon tells customers that shipments valued up to EUR 150 carry no import taxes or customs declaration (DUA) fees, while above EUR 150 IGIC and a DUA handling fee apply. Amazon also states that third-party sellers set their own shipping restrictions, and that for items sold or fulfilled by Amazon with premium shipping it calculates the import charges so the customer does not handle customs clearance.
| Territory | Indirect tax | VAT on Amazon.es orders | Customs |
|---|---|---|---|
| Mainland Spain and Balearic Islands | IVA: 21% standard, 10% and 4% reduced | IVA charged | None (inside the EU) |
| Canary Islands | IGIC: 7% general rate | No IVA applied | No import tax or DUA fee up to EUR 150; IGIC plus DUA fee above EUR 150 |
| Ceuta and Melilla | IPSI (municipal) | No IVA applied | Subject to local import taxes and customs charges |
Sources: Directive 2006/112/EC Article 6, Spanish VAT law (Law 37/1992) Article 3, Canary Islands Law 4/2012 Article 51, Amazon.es customer help pages; as of October 2026.
For a seller the question is commercial. A seller-fulfilled offer can exclude these territories in its shipping templates; a seller that does ship there needs a carrier that handles the customs formalities.
Packaging EPR under Royal Decree 1055/2022
Packaging EPR is the first Spanish registration most Amazon.es sellers need. Royal Decree 1055/2022 of 27 December, in force since 29 December 2022, sets the rules:
- Registration (Article 15): producers register in the packaging section of the Registro de Productores de Producto, run by the environment ministry, MITECO. The MITECO register issues a number in the format ENV/year/nine digits.
- Annual declaration (Article 16.2): packaging placed on the market is declared before 31 March of the following year; MITECO's window for 2026 data runs from 2 January to 31 March 2027.
- Authorised representative (Article 17.2): producers established in another EU member state or outside the EU must designate an authorised representative in Spain.
- Marking (Article 13): the new packaging marking obligations have applied since 1 January 2025.
Spain's collective packaging schemes include Ecoembes, which covers household packaging (the yellow bin for plastic, cartons and metal, and the blue bin for paper and cardboard) and, since 2024, commercial and industrial packaging too, and Ecovidrio, which manages glass packaging waste across Spain.
EU law now puts Amazon in the checking role. The EU Packaging and Packaging Waste Regulation (EU) 2025/40 has applied since 12 August 2026, and its Article 45(4) requires online platforms to obtain a producer's EPR registration number for the consumer's member state, plus a self-certification, before letting it sell. MITECO states that platforms must obtain information on the producer's registration in Spain's register, and that from 12 August 2026 platforms are no longer treated as the fallback producer under the Spanish rules. Our Spain EPR guide covers the register, the declaration and the sanctions in detail.
Spain's plastic packaging tax: EUR 0.45 per kg
Spain taxes non-reusable plastic packaging on top of packaging EPR. The special tax on non-reusable plastic packaging, created by Law 7/2022, has applied since 1 January 2023, and the AEAT sets the rate at EUR 0.45 per kg of non-recycled plastic. Because the tax is charged on the non-recycled plastic only, recycled content in the pack reduces the taxable weight. A brand bringing plastic-packed goods into Spain for FBA Spain or Pan-EU should check its position with a Spanish tax adviser before the first inbound shipment.
Electrical equipment and batteries in Spain
Electrical and electronic equipment has its own Spanish register. Article 8.1 of Royal Decree 110/2015 requires producers of electrical and electronic equipment, or their authorised representatives, including those who supply equipment through distance sales, to register in the special section of the Registro Integrado Industrial run by the Ministry of Industry (RII-AEE), and Article 8.4 requires them to report quarterly.
Batteries are still governed by Royal Decree 106/2008, which requires every producer of batteries and accumulators to register; the register is now called RII-PYA. MITECO consulted on a draft royal decree on batteries and battery waste from 30 June to 3 September 2026, but no new decree had been published in the BOE as of October 2026.
FBA Spain: lower fees than France and Italy
Amazon Spain's local FBA fees are lower than France's and Italy's. Under Amazon's European FBA rate card effective 1 July 2026, fulfilling a 900 g standard parcel sold on Amazon.es costs EUR 3.99, against EUR 5.15 in Italy and EUR 6.01 in France; a 400 g small parcel costs EUR 3.74 and a 210 g standard envelope EUR 3.26. A 1.5% fuel and logistics surcharge has applied to FBA fulfilment fees in Spain since 17 April 2026. Amazon's Spanish network started in 2012 with the San Fernando de Henares fulfilment centre near Madrid, and Amazon says it now runs around 40 logistics sites across the country.
Spain is one of the five Pan-European FBA storage countries (Germany, France, Italy, Spain and Poland), which gives three workable models:
- EFN into Spain. Stock sits in one other EU country and Amazon ships cross-border to Spanish buyers at European Fulfilment Network rates. Amazon states that a VAT number is generally not required in the destination store, so this route keeps the Spanish VAT footprint smallest.
- FBA Spain only. Stock sits in Spanish fulfilment centres and Amazon.es orders pay the local fee; storing goods in Spain brings Spanish VAT with it.
- Pan-EU FBA. Amazon places stock across the countries you enable (at least two of the five) and charges local fees there and EFN fees elsewhere. Pan-EU products need active listings in Germany, France, Italy, Spain and the Netherlands, and in Belgium from 26 February 2027.
Spain also has the cheapest special-oversize rate of the four EU stores that offer one (units over 31.5 kg, a longest side over 175 cm or a girth over 360 cm): EUR 19.93 up to 30 kg and EUR 36.93 up to 60 kg, plus EUR 0.45 per kg above that. Amazon's Heavy and Bulky programme accepts items from 31.5 kg up to 120 kg in Spain and up to 300 cm long. Pan-EU sellers that send fewer oversize units into Spain than they sell there over both the last 150 and the last 30 days pay an oversize surcharge of EUR 3.20 per heavy-oversize unit.
For sellers who keep their own stock, Seller Fulfilled Prime on Amazon.es requires an on-time delivery rate of at least 90%, valid tracking on at least 99% of shipments and a cancellation rate of 0.5% or less, after a trial period in which the Prime badge is not shown. In August 2024 Amazon announced that the fastest 85% of Prime-eligible offers in each store receive the badge, provided delivery takes 5 days or less in Spain. Current fees for every route are in our guide to Amazon fulfilment options in Europe.
Castilian Spanish localisation
Listings on Amazon.es should be written in Castilian Spanish (es-ES), not Latin American Spanish, because the words Spanish buyers search with differ: ordenador rather than computadora, móvil rather than celular, coche rather than carro. Amazon.es also offers Portuguese and English as display languages, but the catalogue buyers search is Spanish. Practical rules:
- Write titles, bullet points, A+ content and backend search terms from Spanish buyer queries, not from the German or English keyword set.
- Localise units, references and imagery: centimetres and kilograms, euro prices, Spanish plug types where relevant.
- Put safety information and warnings in Spanish. Under Article 19 of the EU General Product Safety Regulation, applicable since 13 December 2024, an online offer must show warnings and safety information in a language consumers in the member state can easily understand.
- Answer buyer messages in Spanish rather than through automatic translation.
The same Spanish keyword set should drive Sponsored Products on Amazon.es; our Amazon advertising guide for Europe covers bids, budgets and keyword localisation per country.
Frequently asked questions
Do I need a Spanish VAT number to sell on Amazon Spain?
You need one once Amazon stores your goods in Spain, because Amazon states that a VAT number is required for each country where goods are stored. An EU-established seller shipping from another member state can declare Spanish VAT through the One-Stop Shop, so crossing the EUR 10,000 EU-wide threshold does not by itself require a Spanish registration.
Can I sell to the Canary Islands, Ceuta and Melilla on Amazon.es?
Yes, but these territories are outside the EU VAT area, so Amazon.es does not apply Spanish VAT to orders delivered there and those orders can be subject to local import taxes and customs charges. Amazon states that third-party sellers set their own shipping restrictions, so each seller decides whether to ship there.
Do I need to register for packaging EPR in Spain to sell on Amazon.es?
Yes, if you place packaged products on the Spanish market. Royal Decree 1055/2022 requires registration in the packaging section of MITECO's producer register, an annual declaration before 31 March and, for producers established outside Spain, an authorised representative in Spain.
What does it cost to sell on Amazon Spain?
The Professional plan costs EUR 39 a month excluding VAT, and Amazon.es referral fees include 7% for electronics and 15% for kitchen products, with a EUR 0.30 minimum per item. FBA adds a per-unit fee, for example EUR 3.99 for a 900 g standard parcel under the rate card effective 1 July 2026.
Does Spain's plastic packaging tax apply to products sold on Amazon.es?
It can. Spain's tax on non-reusable plastic packaging has applied since 1 January 2023 at EUR 0.45 per kg of non-recycled plastic, so a brand bringing plastic-packed goods into Spain should check its position with a Spanish tax adviser.
Can I sell heavy or oversize products through FBA in Spain?
Yes. Amazon.es has the cheapest special-oversize FBA rate of the four EU stores that offer one, EUR 19.93 per unit up to 30 kg, and its Heavy and Bulky programme accepts items from 31.5 kg up to 120 kg.
Where Operator One fits
Operator One is a Merchant of Record: for a brand without a Spanish entity, Operator One is the legal seller on Amazon.es, while the brand consigns the stock and receives the revenue. Operator One sells on 100+ marketplaces in 28 countries, including Amazon Spain, and owns two fulfilment centres, in Germany and the Netherlands; otherwise it uses marketplace logistics such as FBA.
On Amazon.es, Operator One files OSS and IOSS plus local VAT registrations where it holds stock, registers EPR (Ecoembes and the other Spanish schemes) per country and per stream, arranges a local authorised representative in markets that require one, and runs Castilian Spanish catalogue work. CE marking, the technical file and the EU Declaration of Conformity stay with the manufacturer. Spain is handled as a single operational unit alongside the rest of the Western EU cluster, the same way we run it today for clients ranging from a mid-market apparel brand to Dabur. To scope an Amazon Spain launch, talk to our team.