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It's true that you can't buy the Kindle or ebooks from Amazon UK, but you can buy both from Amazon in the US. You can order a Kindle just like any other product. Pay for it with any credit card or debit card, and have it delivered to your address in Spain.
Be aware that the purchase price you see on Amazon's site doesn't include VAT. You will have to pay that either when you order or on delivery. But you would have to have paid that anyway, regardless of where you purchase the Kindle.
As for books, you will be able to buy those from Amazon in the US as well, but not all titles will be available in Spain. To find out which ones are available, just browse the Kindle store from within Spain. It will tell you if a given title is not available.
Keep in mind too that you don't have to buy your books from Amazon. In particular, there are many sites from which you can download free and out-of-copyright works in Kindle format, usually with no geographic restrictions.
Hope this helps.
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