 As early as January 1944, Spain again began to negotiate with Germany for more equipment. The new program revolved around the sale of 33 Panzer IVs, three of which would be of the command variant. Another offer was made for 67 more Panzer IVs at a later date; a result, the two programs together summed up to a potential procurement of 100 Panzer IVs. Spain also suggested the purchase of a number of Tiger tanks, although this offer never amounted to anything serious. Regardless, the program to acquire another 100 Panzer IVs never materialized. The 20 Panzer IVs received in late 1943 were organized into two companies, distributed among two battalions in the armored regiment of the Brunete Armored Division.
