From what has been posted above, it seems clear that at least one of the Spanish companies, Valco, did their own coating.
The other company mentioned, Negra, were Negra Industrial, S A. based in Barcelona. There is a high possibility that they coated their own materials too, especially as Spain did not enter the European Union until 1986. It may well be that the entry to the EU, which would have exposed the Spanish film making companies to competition from Kodak, Agfa etc, is what put eventually them out of business. I don't now what happened to Negra, but they certainly don't seem to be in film manufacture.
In around 1987/88 a London photographic store, I thing it was A W Young, long out of business, was selling Negra's Negrapan 21 (ISO 100) panchromatic film in 127, 110 and 126 sizes at very low prices. I bought large quantities of all, some of which are still in my freezer. These had 1989 expiry dates so would have been manufactured around 1986/87. I recall they were described as the last runs. I assumed that referred to those particular sizes, as Negra also made 35mm & 120 films. However it may have meant that Negra were closing film production completely at that time. I have never seen any Negra films since.
As to the Jessops film made in Spain, which I posted about in the other thread, there is no reason to think it was not fully manufactured in Spain. It would have make no difference to Jessops where it was manufactured, so I take the statement on the box "Made in Spain" at face value. As the expiry date was 2002, it would have been manufactured probably between 1998 & 2000. Which factory was still operating then, I have no idea. To further complicate things, I believe there was a third coating facility in Spain, but the name escapes me. I know from what I read that they did x-ray & medical films, maybe they did consumer films as well? What we tend to forget, or not know, is that even 25 years ago. there were dozens of factories making photographic film, in Europe, and elsewhere. Go back a further 25 years, and you can probably double the numbers!