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Spain: Activities of insurance comparison site qualify for VAT exemption (National Court decision)

Activities were akin to role of insurance agent.

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March 16, 2026

The National Court on December 30, 2025, held that transactions carried out by an insurance comparison site qualified for the exemption from value added tax (VAT) under article 20.One.16 of the VAT Law.

The court found that because the taxpayer had a relationship with both the insurer and the insured, and its activities were not simply advertising or marketing, but covered essential aspects of the role of insurance agent (e.g., seeking customers or putting them in contact with the insurer), the taxpayer met the requirements for applying the VAT exemption.

Read a March 2026 report prepared by the KPMG member firm in Spain

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