Spain is part of the European Customs Union, therefore expect customs controls to be stricter if you are entering from outside Europe. To be more correct if you are entering from outside the European Customs Union; Gibraltar, Andorra, Ceuta, 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 the time of purchase. Larger department stores such as 'Corte Ingles' will help with the paperwork. In summary, complete an application form at the time of purchase, have this stamped by customs on departure and post this copy back to the shop, who will make the refund probably to your credit card.
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