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I didn't have a fucking clue where this was taken. The sign says: "End Cerdanyola", Cerdanyola is a small town about 20-30 minutes from Barcelona, but no trams ever ran there. Also the tram carries no number which wouldn't happen in Barcelona.
Asking around on shitter someone told me it's the Mataró-Argentona interurban tram (Mataró is a coastal town half an hour north of Barcelona), and Cerdanyola refers to a borough of Mataró. This tram was closed in 1964 or 65 iirc. No idea where the pic was taken, other than somewhere between Mataró and Argentona.