According to Amazon’s policy:

1. Local Spanish ‘use and enjoyment’ VAT rules mean Amazon’s advertising services on Amazon.es may be subject to Spanish VAT when provided to non-EU advertisers. (As a British company, I received some Spanish VAT invoices and used UK address and Spanish tax number)
2. VAT Services on Amazon DO NOT SUPPORT the inclusion of the purchase of services for reporting in the VAT Services on Amazon filings.

So it seems that I should not use both advertising and VAT services on Amazon.es, unless I give up the VAT of advertising.