Suggest you don't buy duty free at UK or Spanish airports, buy from a proper tobacconist in Spain, much wider range of UK brands & works out cheaper - Spanish brands even cheaper. Don't go to a supermarket because many don't even sell cigarettes nowadays. Recommended maximum per adult is 3,400. As an EU resident you've paid EU duty. However, believe if you buy them in Canaries/Andorra, you haven't paid EU tax so limited to 200, same as duty free if you're going outside EU. Balearics considered as mainland Spain so 3,400 limit applies there.