Yep, import taxes are an issue, that's why I think a good entry port could be UK for I have the idea (maybe wrong, so any UK pal may confirm) they have a more relaxed control. Once the device is in EU, no taxes, just shipping cost.
I could give a hand with any Spanish candidate who might be interested. Some people reading this forum are members on the Spanish forum "Auriculares.org", so it's possible I know them.