Selling corporate Christmas hampers to Spanish SMEs
When Spanish SMEs order Christmas hampers, who decides, and what foreign food and gift producers must sort out first: Spanish labels, excise, VAT and payment.
IberiaData editorial team · 31 October 2026 · 4 min read
The cesta de Navidad is a Spanish workplace tradition: a box or basket of food and drink that many companies give their staff before Christmas, and that firms also send to clients and suppliers. Ham, cured sausage, cheese, turrón, olive oil, wine and cava are the classics. For a foreign producer of chocolate, biscuits, preserves, spirits or premium gifts, it is a seasonal B2B channel with a clear deadline.
That deadline is November. Many SMEs settle the question in a short conversation between the owner and whoever runs admin: "Shall we use last year's supplier again?" If you aren't in that conversation, the answer is yes.
Who buys, and for whom
- Staff hampers. Volume grows with headcount. Price per unit, reliable delivery and one identical box for everyone matter most.
- Client and supplier gifts. Common in law firms, accountancies, estate agents, distributors and service businesses. Fewer units, higher value, more personalisation.
Size tells you who to call. In our directory, 68.2 % of businesses have 0-2 employees, 20.3 % have 3-9 and 11.1 % have 10-49. In the first two groups you talk to the owner; at 10-49, to admin or HR, who will compare two or three quotes.
Before the first call: what a foreign producer must sort out
General information, not legal or tax advice. Rules change; check the current versions.
Spanish labels. Mandatory food information on products sold in Spain must appear at least in Spanish. Spain kept Article 18 of Royal Decree 1334/1999 for this when EU Regulation 1169/2011 took over the rest, as Spain's food safety agency AESAN explains. A Spanish sticker over the original label is a common solution.
Alcohol. Wine, cava and spirits moving into Spain from another EU country fall under excise duty rules, with specific AEAT procedures for receiving products from other Member States. Clear this up before you quote a delivered price, or offer alcohol-free boxes.
VAT on cross-border B2B sales. If you sell from another EU country to a Spanish company, check its ES VAT number in VIES first. Not every real Spanish company appears there; our guide to validating a Spanish company NIF explains why. Your own tax adviser should confirm how to invoice.
Your buyer's tax questions. Spanish companies can deduct gifts to clients and suppliers for corporate tax up to 1 % of net turnover (Law 27/2014, Article 15.e), and customary gifts to staff are not treated as non-deductible donations. However, the input VAT on food, drink and gifts to clients or employees is generally not deductible (VAT Law, Article 96). In practice, the VAT you charge is a cost to them, so show prices with VAT clearly.
A catalogue that makes yes easy
| Element | Why it works |
|---|---|
| Three price tiers | The buyer picks a budget, not products |
| Personalisation (card, ribbon, branded box) | Turns a generic box into the company's gift |
| Delivery to the office or to each employee's home | Solves remote and spread-out teams |
| Spanish-language product cards | The recipient knows what they are eating |
| Delivery date guaranteed in writing | The first question you'll be asked |
Logistics are the weak point for foreign sellers. Hampers must arrive before the Christmas break, so plan for delivery by mid-December. A Spanish fulfilment partner or distributor usually beats shipping hundreds of boxes from abroad.
A November timeline
| Week | Action |
|---|---|
| 2-6 Nov | Target list, Spanish catalogue and samples ready |
| 9-13 Nov | First round of calls; send the catalogue to those who ask |
| 16-20 Nov | Follow-up calls; samples to companies with 10+ employees |
| 23-27 Nov | Close orders and confirm delivery dates |
| 30 Nov-18 Dec | Packing and delivery |
Getting paid
Ask for written order confirmation and, with new customers, payment before delivery. Under Spain's Late Payment Law 3/2004, B2B payment terms cannot generally exceed 60 days. A hamper delivered on 22 December can't be sent back to the warehouse in January.
Contacting Spanish SMEs legally
A short Spanish opening works best: "Buenos días, we're a Belgian chocolate maker preparing Christmas boxes for companies, with office delivery and a personalised card. Have you already chosen this year's gift, or shall I send you our catalogue with three price options?"
- Companies (SL, SA): calling to offer something related to their business is normal practice. Identify yourself and respect opt-outs.
- Sole traders (autónomos) are natural persons and make up about half the businesses in our directory. You need a legal basis, must screen against the Robinson list and must record opt-outs.
- Email: the LSSI restricts unsolicited commercial email, also between businesses. That's why the script asks before sending the catalogue.
More in our guides to cold calling companies in Spain and cold email and the LSSI, and in the B2B sales use case.
Frequently asked questions
When do Spanish companies order Christmas hampers?+
Many SMEs decide in November and expect delivery in the first half of December. By December most have already chosen a supplier.
Do food gifts sold in Spain need Spanish labels?+
Yes. Mandatory food labelling information for products sold in Spain must appear at least in Spanish, under Article 18 of Royal Decree 1334/1999, which remains in force alongside EU Regulation 1169/2011.
Can I ship wine or spirits in hampers from another EU country?+
Alcohol shipped into Spain is subject to Spanish excise rules and specific procedures with the tax agency (AEAT). Check them, or use a Spanish partner, before quoting delivered prices.
Written and reviewed by the IberiaData editorial team. Last updated: 31 October 2026. If you spot anything out of date, let us know.
