Macmac, sory I do not undersand your post.
As Tadd says an ITV cert on any car but a Spanish registered one is not legal in the country where the vehicle is registered.
If you mean, can you have a vehicle tested in the UK before the existing MOT expires, so that say you can bring you vehicle to Spain for a few months, yes you can at anytime. You can also have an MOT test, uo to 1 month before expiry, and that will in effect last fpr 13 months.
See:- https://www.gov.uk/getting-an-mot/mot-text-reminder-service