New lights for a car

Why do you need to change the rears?

It’s because the reversing light is on the wrong side

If you buy rear lights for a left hand drive car that won't solve your problem.

If you think about it, just now when you switch on the rear fog light power is supplied to the rear offside (drivers side) of the car. When you put the car in reverse power is supplied to the rear nearside (passenger side) of the car assuming the reverse light is on the passenger side.

Fitting different lenses or light units won't solve the problem, it would be a wiring issue.

Replacing the front lights is easy as all your doing is making sure the beams are directed correctly and not dazzling people. I've never heard of anyone changing the rears.

Thanks but I knew that, the rear lenses are different for left and right hand drive

https://www.costablancaforum.com/area/mudamiento-spain-77813/driving-hire-buying-owning-car-licences-documents-itv-testing-in-mudamiento-14/jims-guide-sources-of-car-spares-81386/

If you have a car that has two reversing lights and two fog lights (not uncommon) there is no need to change. 

Have you checked ebay.es 

Thanks I’ll check it out

My normal starting point is the local scrapyard. There are plenty around, so check some prices first.

Just try to avoid going to a Dealer.

I can't comment on the reversing light issue but knowing how pedantic they are  I think it would be fair to assume you will need to change sides.  Personally I can't see what difference it would make.

If you do swop them, it is a simple matter to run a wire across the back of the car (in the boot) from the original feed, to the new light cluster.  You could do that for both a rear red fog light in the cluster( if it is in there) as well as the reversing light.