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Importing iPhone and iMac into Barcelona

Hello, we are moving from the US to Barcelona in the new year.

Should we buy an unlocked iPhone4S in the US or buy it when we are in Barcelona (upfront or as part of a plan)?

We also plan to get the iMac 27", but noticed that it is significantly more expensive in Spain. does it make sense to buy it in the US and take it with us on the flight? i believe that we might be subject to a 20% VAT when entering spain which will still be a saving.

thanks for your advise.

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