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

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

Usually not. 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 within Spanish territory.

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

Holidu has a legal obligation to do so under the DAC7 European directive. Your information is used only where we are legally required to do so, and not for any other purpose.

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

Update it immediately in your Holidu Account.

How do I add a cadastral reference number?

1. Log in to your Holidu account.
2. Go to "Properties".
3. Select the property (if you have more than one).
4. Select "General information".
5. Add the cadastral reference, then 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".
4. Click "Edit" on the "Billing information" section.
5. Scroll down to "Tax identification number" and "TIN issued by", add your TIN and country, then 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, and then add your TIN.