No, I don't have to square this up with the Spanish government; I have zero problem with them charging VAT. It's your suggestion that purchasing so ething in a shore-side store and paying the VAT is much the wame as presenting cruise passengers with an adxitional VAT charge when the believed they had already paid all the taxes, service charges, etc.... If a cruise line does not intend to absorb VAT on goods and services paid for onboard, they chould clearly identify this to the passengers in advance.