https://www.antena3.com/noticias/economia/cni-apunta-ciberataque-como-motivo-apagon-electrico-generalizado-espana_20250428680f78ac5d71dc778a92db60.html

Telecinco Noticias were reporting that.

Spanish news media reporting 6 ton10 hours to fully restore power to all regions.

Also still investigating the cause but suspicion falling on a cyber attack.

Antena3 News If you can read Spanish this is informative but also has videos of various impacts.

VAT is applied to all goods irrelevant of origination. Think of it as a federal sales tax instead of a state sales tax.

There are different rates dependent on the goods and some items are VAT free (again this has nothing to do with origin but to do with the product} i.e. I’m fairly sure that in UK children’s clothes are either exempt or VAt at a lower rate.