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 the German tax authorities rather than 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 an intermediary yourself, contact your tax advisor to evaluate your specific case.

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.

Does Modelo 238 apply if my property is 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 to do this under the DAC7 European directive.

Why is Holidu sharing my personal information?

Holidu shares your information where there is a legal obligation to do so under the DAC7 European directive. 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 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
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. Enter your TIN and country
7. Save your changes

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

What is DAC7?

DAC7 is a European directive that requires platforms providing intermediary services to report rental and leasing information to tax authorities. This ensures transparency across EU member states for holiday rental activities.