Key facts for Spain
Christmas is the main business gifting occasion; the employee Christmas hamper (cesta de Navidad) is a long tradition.
How companies in Spain give year-end gifts
The cesta de Navidad, a Christmas hamper for every employee, is a long-standing Spanish tradition and in some sectors is even included in collective agreements. Hampers typically contain food and sweets such as turrón, chocolate and cured products. Companies usually distribute them in mid December, after the 6–8 December long weekend. Client gifts are often food-based too, and promotional items with the company name are common. In families, the main gift day is Reyes Magos on 6 January, but in business the season ends before Christmas. Cards are in Spanish; in Catalonia, the Basque Country or Galicia, a bilingual card is a courteous touch. Note that employee hampers are treated as income in kind for personal income tax.
Gift occasions in Spain
Puente de diciembre
a long weekend; avoid deliveries on these days
Christmas
employee hampers (cesta or lote de Navidad) and client gifts
Reyes Magos (Epiphany)
the traditional day for gifts in families; a public holiday
Good practice
- Distribute employee hampers in mid December, after the 6–8 December long weekend
- Put the company name on promotional client gifts
- Use Spanish, or bilingual cards in regions with a co-official language
Avoid
- Avoid deliveries on 6–8 December
- Do not assume 26 December is a holiday nationwide (only in some regions)
Design and wording
Christmas themes are fully appropriate; 'Felices Fiestas' is a common neutral greeting.
Tax rules on business gifts
| Clients and partners | VAT on gifts is generally not deductible, except for small advertising items bearing the company name worth up to EUR 200 per recipient per calendar year (secondary sources; verify with your advisor). |
|---|---|
| Employees | Christmas hampers for employees are treated as income in kind and are subject to personal income tax (IRPF) withholding; the cost can be a deductible corporate expense when it is customary and documented (secondary sources). |
General information, not tax advice. Check with your accountant. Sources: [1] [2]
Delivery to Spain
Intra-EU shipment from Poland: no customs declarations or import duties; prices are quoted with the applicable VAT treatment for your company. The Canary Islands, Ceuta and Melilla are outside the EU VAT area and require customs formalities.
Planning dates for Spain
| Order personalized stock advent calendars by | 20 Nov 2026 |
|---|---|
| Order Christmas hampers by | 1 Dec 2026 |
| Fully custom calendars for 2027 — order between | 01.2027 – 08.2027 |
Indicative planning dates; exact dates are confirmed in your proposal.
Recommended formats for Spain
Chocolate advent calendars
Twenty-four chocolates and your brand on the front from 1 to 24 December.
Tea & coffee calendars
A tea or coffee advent calendar with your logo is a measured, practical gift for clients and colleagues who prefer to avoid sweets.
Beauty calendars
A beauty advent calendar is a premium December gift.
Plush & merch calendars
A merchandise advent calendar distributes your branded items across 24 doors: socks, pins, stickers, small plush and treats, each carrying your logo.
Empty calendar boxes
For companies that already have the filling: custom printed advent calendar boxes in bulk, designed around your products and delivered flat or…
Christmas hampers
Corporate Christmas hampers with your logo on the box, ribbon or card, composed to your budget band and delivered to one office or to individual home…
Frequently asked questions
What is a cesta de Navidad?
A Christmas hamper that Spanish employers traditionally give to employees, usually with food and sweets.
Are Christmas hampers for staff taxable in Spain?
Yes, they are treated as income in kind for personal income tax. Check details with your advisor.
Can we ship to the Canary Islands without customs?
No. The Canary Islands are outside the EU VAT area, so customs formalities and local indirect tax apply.