In my former job we had to apply for an import licence because we imported an active substance from outside the EU for manufacturing a tissue-engineered product. There was (for luck) no big discussion on the responsibities: the lab that manufactured the product also applied for the import licence. The application was sent to the "Regierungspräsidium Tübingen", the competent local authority for GMP in Baden-Würrtemberg in southern-east Germany. The Regierungspräsidium "cooperated" with the Paul-Ehrlich-Instutite, performed an inspection of the lab and then the import licence was issued. This is the way how it works in Germany. There is a checklist (again only in German):
https://rp.baden-wuerttemberg.de/rpt/Abt2/Ref25/LeitstelleArznei/Documents/MerkblattEinfuhrerlaubnis.pdf >> If you - as a sponsor - do not have any adequate facilities (for example for storage of the imported product, documentation of quality checks, qualified personnel etc.) you cannot apply for an import licence. And as far as I understand now, this is the case for you? You are the sponsor, you have your office rooms but you are not involved in manufacturing a medicinal product? >> You wrote that you have a lab in Spain? Maybe this lab could apply for an import licence so you may import the product into the EU and then transfer it to Germany?
https://www.pei.de/SharedDocs/Downloads/EN/regulation-en/clinical-trials/3rd-notification-clinical-trials-2006-08-10.pdf?__blob=publicationFile&v=2 (page 6, no. 11) (would be plan B because then you have to ensure that transportation from lab in Spain to the lab in Germany is done according to GMP, the "receiving" lab needs to check the incoming product etc.)