There is a fraud being committed by a subcontractor in Fuerteventura. The company who I had first hand experience just a few weeks ago is CargoRed SL.
Essentially when DHL handle a parcel they transport it to Gran Canaria and then they give it to CargoRed SL who are then responsible for delivery to the final destination in Fuerteventura.
Since the latest laws came in you don't need to declare any parcel that costs under €150 including the sum total value of the items and the P&P service.
In my case I ordered an electric water heater from Amazon Spain, priced at €90 inlcuding IVA, I paid €75 and have an Amazon Prime account so delivery was FREE.
Amazon sent it by DHL, in 3 days it was at my door with a women asking me for a €39.93 which she said were customs charges. I was prepared and immediately asked to see the paperwork, she produces an opaque itemisation which I stated were €33 courier charges and €7 IGIC and she just played dumb. I told her it was theft and she could keep my parcel, amazon said I shouldn't be charged and they would send a message to DHL but they basically just cancelled my order and I am waiting on the refund to show on my credit card.
I worked out the breakdown from the below link and it was basically, courier fees (€20 for paperwork + €10 collecting
Money from me) & IGIC at 7% of €101 because they adjusted the value of my parcel by +€26??? and then there was IGIC on top of the fees.
https://www.dhl.es/content/dam/downloads..._es_es.pdf
Anyway, in summary the courier is opting to declare your parcel on your behalf so that he can collect the fees for declaring it, when in fact you are exempt from declarations because the law allows you up to €150.
Something to be aware of is that when you use Amazon Prime and the shipping is FREE, they are allowed to add on a reasonable amount to the parcel value for estimated shipping costs.