Let's say I am Spanish citizen.
I was working in the U.S.A. during two years in the nineties. I built an IRA/401(k). Now I am 60 years old and I want to get my amount in a lump sum.
How is the way to organize it, and what are the involved taxes?
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You should probably talk to a tax adviser in your country about the taxes involved. In the US - IRA/401k withdrawals after the age of 60 are taxed as ordinary income, so you'll have to file a non-resident tax return in the US and pay taxes (probably withheld from the withdrawal amounts by the IRA/401k plan).