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There is one drawback though.
If the iPad is not yet released in your country Apple does not give you international warranty in case anything goes wrong.
This usually changes when the iPad is released (we had this in Germany for iPads bought in the US before the official starting day).
Also regarding the App store, iPad apps were only available in the German store about one week prior to the official release date. So plan ahead if you buy one in Spain and get one or two spanish prepaid cards so that you can use them to get Apps.
Drawback here is that you always have to switch back and forth between stores when upgrades to your apps are available later when they updated the store in Portugal. But its just a minor annoyance IMHO
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