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. This information must now be reported using Form 238 instead.

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

Frequently Asked Questions

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

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. If you are an intermediary yourself, contact your tax advisor to evaluate your specific case.

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, regardless of where you reside.

Why does Holidu send this data to German tax authorities?

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

Why is Holidu sharing my personal information?

Holidu is legally obligated to share your information under the DAC7 European directive. Your data will only be used where there is a legal obligation to do so and will not be used for any other purposes.

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

Update your information immediately in your Holidu Account.

How to Add or 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 and save your 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 this field, mark "Do you have a valid EU VAT number?" as "No" (if not registered for VAT reverse), ensure the "Tax identification number" field is empty, add your TIN and country, then save

For more information about tax requirements and your obligations, consult with your tax advisor or explore our full Help Center.