What exactly is Modelo 238 (OLD modelo 179)?

Starting in fiscal year 2024, the Spanish Tax Agency eliminated the requirement to report holiday rental activities using Form 179. Instead, this information must now be reported using Form 238.

For Holidu, this means that instead of submitting data directly to the Spanish authorities, the company reports the relevant rental and leasing information under the European DAC7 directive to the German tax authorities. You can learn more about DAC7 in our Help Center article.

Frequently Asked Questions

Do I as a host need to fill in Modelo 238?

If you are an intermediary yourself, contact your tax advisor to evaluate your case and answer this question. If you are not an intermediary, you do not need to fill in Modelo 238. Only platforms providing intermediary services are required to submit this declaration.

My property is in Spain, but I am not a Spanish resident. Does this apply to me?

Yes. Modelo 238 and DAC7 applies to all properties located within Spanish territory.

Why does Holidu need to send this data to the German tax authorities?

Holidu has a legal obligation to do this under the DAC7 European directive.

Why is Holidu sharing my personal information with the German tax authorities?

Holidu has a legal obligation to do this under the DAC7 European directive.

Will Holidu use my tax information for any other purposes?

Holidu will only use your information where we have a legal obligation to do so. It will not be used for any other purposes.

What should I do if my personal or property data changes in the future?

If your data changes, please update it immediately in your Holidu Account.

How to Update Your Information

Adding a Cadastral Reference Number

1. Log in to your Holidu account
2. Go to Properties
3. Select your property (if you have more than one)
4. Select General Information
5. Add the cadastral reference number
6. Save the changes

Adding Your Tax Identification Number (TIN)

1. Log in to your Holidu account
2. Go to the upper right side where the Holidu Logo is and select Account
3. Scroll down to Personal Information
4. Click Edit on the Billing Information section
5. Scroll down to Tax Identification Number and TIN Issued By
6. If you cannot see these fields, mark the question "Do you have a valid EU VAT number?" as "No" (if you are not registered for VAT reverse), check that the field "Tax identification number" is empty, add your TIN and country, and save the changes

Need more help? Contact our support team or visit our DAC7 FAQ page for additional information about tax reporting requirements.