Spain: 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 for deliveries, aiming to balance e-commerce growth with public infrastructure. Exemptions applied to small operators with revenue under EUR 1 million and deliveries to collection points. The fee aimed to support local commerce and sustainable urban development.