I sent a $35.00 sweatshirt to a friend of mine in Madrid. It cost me over $65.00 to send it UPS. When it arrived, they asked my friend to pay over 40 euros as tax for receiving the gift. I told him to refuse since the tax was more than the gift.

Does anyone know the best (cheapest) way to send a small gift to Spain without the recipient having to pay? This really confused me since I had previously sent small gifts to Spain a couple of years ago and no one had to pay this tax.

I appreciate any information anyone can give me.

Thanks,
Marilisa