This was a pretty interesting read. I had to stretch my Google-fu muscles, but I was able to find the original Spanish import tax law from 1985:<p><a href="https://www.boe.es/diario_boe/txt.php?id=BOE-A-1985-18847" rel="nofollow">https://www.boe.es/diario_boe/txt.php?id=BOE-A-1985-18847</a>
(Google translation below)<p>From here: <a href="https://www.zonadepruebas.com/viewtopic.php?t=1830" rel="nofollow">https://www.zonadepruebas.com/viewtopic.php?t=1830</a><p>It's funny that they explicitly set the number of RAM KB for machines. I wonder what was the logic?<p>---<p>BY ROYAL DECREE 1215/1985, OF JULY 17, A MODIFICATION HAS BEEN INTRODUCED IN THE TARIFF DUTY ASSIGNED TO SUBHEADING 84.53.B.II OF THE CUSTOMS TARIFF, CONSISTING OF SETTING A SPECIFIC MINIMUM DUTY OF 15,000 PESETAS PER UNIT.<p>THE BROAD CONTENT OF THE REFERENCE SUBHEADING, IN WHICH DIFFERENT ELECTRONIC COMPUTER PRODUCTS ARE CLASSIFIED AND TAKING INTO ACCOUNT THAT THE MENTIONED SPECIFIC MINIMUM SHOULD ONLY AFFECT A CERTAIN TYPE OF AUTOMATIC MACHINES FOR THE PROCESSING OF INFORMATION, KNOWN SECTORALLY UNDER THE THE NAME OF "MICROCOMPUTERS", MAKES IT ADVISABLE TO COMPLEMENT THE CITED MODIFICATION WITH THE TIMELY CLARIFICATION LIMITING ITS SCOPE.<p>BY VIRTUE OF IT, AND IN USE OF THE POWER RECOGNIZED TO THE GOVERNMENT BY ARTICLE 6 SECTION 4 OF THE CURRENT TARIFF LAW, AT THE PROPOSAL OF THE MINISTER OF ECONOMY AND FINANCE, AND PRIOR APPROVAL BY THE COUNCIL OF MINISTERS OF AUGUST 28, 1985, I HAVE :<p>ARTICLE 1. FOR THE PURPOSES OF THE APPLICATION OF THE SPECIFIC MINIMUM RIGHT OF 15,000 PESETAS PER UNIT INTRODUCED IN SUBHEADING 84.53.B.II OF THE CUSTOMS TARIFF BY ROYAL DECREE 1215/1985, OF JULY 17, IT SHALL BE UNDERSTOOD BY TAXABLE UNIT AFFECTED BY THE CITED RIGHT THOSE AUTOMATIC MACHINES FOR PROCESSING INFORMATION THAT CONSIST OF INTEGRATED OPERATIONAL UNITS, WHICH COMPRISE IN A SINGLE ENVELOPE AT LEAST ONE CENTRAL UNIT AND ONE INPUT UNIT, WHETHER OR NOT PROVIDED WITH AN OUTPUT UNIT, AND WHICH HAVE RAM MEMORY WITH CAPACITY NOT EXCEEDING 64 KB.<p>ART. 2. WITHOUT PREJUDICE TO ITS EFFECTIVENESS FROM JULY 25, DATE OF PUBLICATION OF ROYAL DECREE 1215/1985, THIS ROYAL DECREE WILL ENTER INTO FORCE THE SAME DAY OF ITS PUBLICATION IN THE "OFFICIAL STATE GAZETTE".<p>GIVEN IN PALMA DE MALLORCA ON AUGUST 28, 1985.-JUAN CARLOS R.-THE MINISTER OF ECONOMY AND TREASURY, CARLOS SOLCHAGA CATALAN.