Spain: 3% on the referral fee, and usually not on fulfilment
Spain levies a digital services tax and Amazon passes it on, but how much of your bill it touches depends on where your business is established, not on the store.
If you are established in Spain, or anywhere without a digital services tax of its own, you pay 3% on the referral fee only. Your FBA fulfilment fee is untouched. If you are established in the United Kingdom or France, the same 3% applies to the fulfilment fee as well.
That is a smaller bill than France, where the fee lands on both components for every seller on earth, and larger than Germany, the Netherlands or Sweden, where a locally established seller pays nothing. Amazon moved to charging the rate of the country of sale on 20 March 2026.
Fulfilment sits in the middle, and the surcharges are the real cost
On the rate card effective 1 July 2026, a 20g light envelope fulfilled locally in Spain costs EUR 2.77, against EUR 2.33 in Germany and EUR 2.75 in France. At 460g it is EUR 3.45.
More important is that Spain is one of only four stores, with Germany, France and Italy, carrying Amazon's inventory surcharges:
- the storage utilisation surcharge, EUR 14.85 to EUR 76.87 per cubic metre a month for standard size, by utilisation band
- the aged inventory surcharge, from EUR 47.99 per cubic metre at 241 days
- the high-return-rate returns processing fee, EUR 2.65 on a 20g envelope above the category threshold
- the Pan-EU low-inventory fee, when both your 90-day and 30-day days-of-supply fall below 28
The Netherlands and Sweden carry none of these. If your stock turns slowly, that difference dwarfs the digital services fee.
Two smaller Spanish details
Add the 1.5% fuel and logistics surcharge applied to FBA fulfilment fees from 17 April 2026, roughly EUR 0.05 a unit.
And note that Spain's referral fee card shows "No procede" against the minimum fee for Books, Music, Video and DVD, and Grocery, where other stores apply the usual EUR 0.30 floor. On genuinely low-priced media that removes a charge your German or French equivalent still pays.