Spain: Fiscal Ordinance on fee for delivery of electronic commerce goods (Tax Ordinance No. 3.20)

Progress

Current status

in force

01 Mar 2023 in force

24 Feb 2023 adopted

Scope

Implementers

Spain

Policy Area

Taxation

Policy Instrument

Taxation, nes

Regulated Economic Activity

platform intermediary: e-commerce

Government Branch

executive

Government Body

other regulatory body

Implementation Level

subnational

Timeline of events

01 Mar 2023

in force

Fiscal Ordinance on fee for electronic commerce goods delivery enters into force (Tax Ordinance No. 3.20)

On 1 March 2023, the Fiscal Ordinance on fee for electronic commerce goods entered into force. It introduced a 1.25% fee for postal operators delivering goods purchased online (B2C). The fee applied to the use of public spaces for deliveries, aiming…

Source

Event type order

Action type implementation

Government branch executive

Government body other regulatory body

24 Feb 2023

adopted

Barcelona City Council adopted Fiscal Ordinance on fee for delivery of electronic commerce goods (Tax Ordinance No. 3.20)

On 24 February 2023, the Barcelona City Council adopted the Fiscal Ordinance on fee for electronic commerce goods. It introduced a 1.25% fee for postal operators delivering goods purchased online (B2C). The fee applied to the use of public spaces fo…