Modelo 238 is the Spanish tax form that replaced Modelo 179 for holiday rental activity from fiscal year 2024. Holidu now reports this information to the German tax authorities under the European DAC7 directive. Learn more in our DAC7 FAQ.

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

Generally, no. Only platforms providing intermediary services must submit this declaration. If you are an intermediary yourself, contact your tax advisor to evaluate your case.

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

Yes. Modelo 238 and DAC7 apply to all properties located in Spanish territory, regardless of where you live.

Why does Holidu share my information with the German tax authorities?

Holidu has a legal obligation to do so under the DAC7 European directive. We only use your information where the law requires it, and never for other purposes.

What if my personal or property data changes?

Update it immediately in your Holidu Account.

How do I add my cadastral reference number?

1. Log in to your Holidu Account.
2. Go to "Properties" and select your property (if you have more than one).
3. Select "General information" and enter your cadastral reference.
4. Save the changes.

How do I add my 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" and click "Edit" on the "Billing information" section.
4. Scroll down to "Tax identification number" and "TIN issued by" and enter your details.
5. Save the changes.

If you cannot see these fields, mark "Do you have a valid EU VAT number?" as "No" (if you are not registered for reverse-charge VAT), make sure the "Tax identification number" field is empty, add your TIN and country, and save.