Scottish holiday-makers must now provide a negative coronavirus test 48 hours before flying to or from Majorca, Ibiza and Tenerife.
Under the latest travel restrictions, UK visitors to the islands can get a test free of charge but those who test positive will be stopped from flying home and must complete quarantine.
Free accommodation in hotels and other properties will be made available to tourists to quarantine in should they test positive - and all medical fees will be covered.
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Spain's tourism minister Maria Reyes Maroto said: "Protocols are a useful instrument to reach agreement with our European partners which facilitate the recovery of mobility and reactivation of tourism in conditions of safety and security."
Recently, Jet2 cancelled flights to Tenerife, Gran Canaria, Fuerteventura and Lanzarote until November 1 amid the ongoing travel restrictions.
Yesterday, Spain reported 5,986 new cases of Covid-19, bringing the total number of infections to 890,367.
