There are agreements between almost each company and the trade unions for which every labourer has the right to make a stop of 15 minutes every X hours of work (to smoke, have a coffe or whatever).

Smoking is forbidden by law in the working zones, and will soon be forbidden in the whole working building (so you will have to go out of your office building to have a cigarrette).

In practice, coffee breaks are common and longer than 15 minutes, in some offices smoking is allowed (specially if all the workers smoke). In big corporations there are smoking rooms and the laws are strictly respected.

Spain is slowly becoming an ugly place for smokers in their working hours. Break customs are not going to change in the near future. We usually work (in practice) from 8,30 to 19,00-22,00, so coffee breaks are more than necessary.

Fernando