Page "ZX Spectrum" Paragraph 19
from
Wikipedia
Sinclair developed the ZX Spectrum 128 ( code-named Derby ) in conjunction with their Spanish distributor Investrónica.
Investrónica had helped adapt the ZX Spectrum + to the Spanish market after the Spanish government introduced a special tax on all computers with 64 kB RAM or less, and a law which obliged all computers sold in Spain to support the Spanish alphabet and show messages in Spanish.
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