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 rather than submitting data directly to Spanish authorities.

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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.

Does Modelo 238 apply to my property if it's in Spain but I'm not a Spanish resident?

Yes. Modelo 238 and DAC7 apply to all properties located within Spanish territory, regardless of your residency status.

Why does Holidu send this data to German tax authorities?

Holidu has a legal obligation under the DAC7 European directive to report this information to German tax authorities.

Will Holidu use my tax information for other purposes?

No. Holidu will only use your information where there is a legal obligation to do so. Your data 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 the property (if you have more than one)
4. Select "General information"
5. Add the cadastral reference number
6. 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. Save your changes

Note: If you cannot see this field, you may need to mark the question "Do you have a valid EU VAT number?" as "No" (if you are not registered for VAT reverse), ensure the "Tax identification number" field is empty, add your TIN and country, then save.

Learn more: For additional information about data reporting requirements, visit our DAC7 FAQ.