- Spain’s National Court ruled that insurance comparison site activities qualify for VAT exemption.
- The site’s activities were similar to those of an insurance agent, not just advertising or marketing.
- The taxpayer had relationships with both insurers and insured parties.
- The court found the site’s role included essential insurance agent functions, meeting VAT exemption requirements.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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