I'm just back home from our 9 day cruise on NCL Pearl from Southampton to Barcelona.
We had La Coruña, Cádiz, Malaga, Ibiza and Palma de Mallorca as ports of call in Spain. The VAT tax was only charged in the first port La Coruña. For the rest of the cruise no spanish tax was charged, even while in ports.
I tried to figure it out, the only thing the bartenders responded was "They changed it. No tax.". 🤷♂️