Spain: 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 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.