According to
El País, the Spanish government has approved a reduced
VAT of 4% for ebooks, the same as for paper books (compared to the standard 16%). This should reduce a bit the price of ebooks in Spain, but the real problem is the lack of ebooks at all. Maybe this will encourage publishers to release ebooks, though.
The article also says that the reduced VAT obeys to a EU recommendation, and announces the launch of the
Enclave project of the Biblioteca Digital Hispánica (Hispanic Digital Library), which will supposedly be a portal for publishers to sell ebooks... Well, we'll see.