The EU warned last month that British subjects could be barred from the European Union under current Covid-19 restrictions.  A few countries with low infection rates are exempt from rules which prohibit non-essential visitors from outside the EU and EEA (European Economic Area) and the UK was dropped from that list on January 1 at the end of the transition period.  

Europeans resident in the UK can still return to their home countries and those British nationals coming to Europe for work or study reasons are also exempted.  There is also an exemption in place for residents of Northern Ireland travelling into the Irish Republic.

The UK’s  Foreign Office currently advises against all non-essential travel to Spain and most of Europe with quarantine obligatory on return to Britain for those who have to travel.  The leisure industry says that there had been a surge in holiday bookings during early 2021, but it appears most of these could now be under threat.

Meanwhile Amazon in the UK has advised its customers that ordering in Britain for delivery in Spain could incur additional charges from January 1.  It says that these may include VAT (IVA) due, as well as customs duties, taxes and import fees.