From Wikipedia:
Sinclair developed the ZX Spectrum 128 (code-named Derby) in conjunction with their Spanish distributor Investrónica. Investrónica had helped adapt the ZX Spectrum+ to the Spanish market after the Spanish government introduced a special tax on all computers with 64 KB RAM or less which did not support the Spanish alphabet (such as ñ) and show messages in Spanish.
New features included 128 KB RAM, three-channel audio via the AY-3-8912 chip, MIDI compatibility, an RS-232 serial port, an RGB monitor port, 32 KB of ROM including an improved BASIC editor, and an external keypad.
The machine was simultaneously presented for the first time and launched in September 1985 at the SIMO '85 trade show in Spain, with a price of 44,250 pesetas. Because of the large number of unsold Spectrum+ models, Sinclair decided not to start selling in the UK until January 1986 at a price of £179.95. No external keypad was available for the UK release, although the ROM routines to use it and the port itself, which was hastily renamed "AUX", remained.