Armed officers detained the Moroccan pair, aged 33 and 32, during dawn raids in the village of Arbucies in the north-east province of Girona near Spain’s border with France.
Investigators said today it was one of the first operations in which they had managed to identify a direct link between Spanish residents and financing of the terror group.
Tom Wilson, an expert on the Middle East at the Henry Jackson society, said earlier this year Spanish destinations including holiday hotspots offered likely targets for terrorists.
He said: “Islamic extremists, such as those in Islamic State, certainly see any territory that was once conquered by Islam as being up for grabs, so to speak.
“That goes for Spain, which is often viewed by Islamists as representing the highpoint of Islamic conquest into Europe.”
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