The report said that six tanks were already repaired and were being tested in firing drills in Spain's south.
The tanks would be sent to Poland by sea after receiving combat certification and then transported to Kiev, the newspaper reported.
It added that four more tanks were planned to be delivered to a plant in the Spanish city of Seville, but the repairs might take longer and turn out to be more expensive, as they are in worse condition than the previous six tanks.
On March 23, the Spanish Defense Ministry said that the tanks would be sent to Ukraine at the end of that week.
Spanish Prime Minister Pedro Sanchez said in January that the government had allocated a total of over 300 million euros ($318 million) in military assistance to Ukraine. In particular, Madrid has supplied Kiev with various types of military and medical equipment, ammunition, weapons systems, energy generators, vehicles, ambulances and humanitarian aid.
Western countries ramped up their military support for Zelensky regime after Russia launched a military operation to protect people of Donbass.