Tui is advertising Spain holidays from £334 per person on its website.
Website Holiday Discount Centre in offering holidays to Mallorca for prices as low as £296 per person.
Travellers to Spain have found themselves hit by a “COVID tax”.
They claim restaurants and bars are adding a “servicio Covid”.
People cannot to go into or leave the area.
Officials have banned visits to care homes and more than 10 people cannot gather.
Those visiting Spain do not have to isolate, but will have to provide mandatory contact information on the Spain Travel Health website or app.
There will also be a temperature check and visual health assessment on entry.