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akagrp
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Hello Fran

One of the things you would need to consider, as the person making the products in Spain is not running a business and is more of a hobby for them , what type of payments will you be making to them?

As a general rule GST would not be payable on sales via the webiste sold outside of Australia

As has already been mentioned some Onlines business setup operations overseas to reduce tax, but that said this is not for everyone, running operations overseas requires care, you also need to consider how to get the money back in Australia and often you will still end up paying tax in Australia

You also have the option to not register for GST until your Sales exceed $75,000

All the best with your venture