What Exactly Is Modelo 238 (OLD Modelo 179)?

Quick Answer: Modelo 238 is the new Spanish tax form that replaced Modelo 179 starting in fiscal year 2024. It's used by vacation rental platforms like Holidu to report rental and leasing information to tax authorities under the European DAC7 directive.

Frequently Asked Questions

What is Modelo 238?

Modelo 238 is a Spanish tax declaration form introduced in fiscal year 2024 that replaced the old Modelo 179. It requires vacation rental intermediary platforms to report rental activity and leasing information. Holidu, as an intermediary platform, submits this data to German tax authorities under the DAC7 directive rather than directly to Spanish authorities.

Do I Need to Fill in Modelo 238 as a Host?

No, you do not need to complete this form yourself. Only intermediary platforms providing rental services are required to submit Modelo 238 declarations. However, if you are an intermediary yourself, please contact your tax advisor to evaluate your specific situation.

Does This Apply If My Property Is in Spain but I'm Not a Spanish Resident?

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

Why Does Holidu Report to German Tax Authorities Instead of Spanish Authorities?

Holidu has a legal obligation under the DAC7 European directive to report rental information to the German tax authorities, where Holidu is registered as an intermediary platform.

Why Is Holidu Sharing My Personal Information with German Tax Authorities?

This data sharing is required by law under the DAC7 European directive. Holidu only shares information where there is a legal obligation to do so and does not use your data for any other purposes.

Will Holidu Use My Tax Information for Other Purposes?

No. Holidu will only use your information where there is a legal obligation. Your data will not be used for any other purposes beyond tax reporting compliance.

What Should I Do If My Personal or Property Data Changes?

Update your information immediately in your Holidu Account. Keeping your details current ensures accurate tax reporting.

How to Update Your Information on Holidu

Adding Your Cadastral Reference Number

1. Log in to your Holidu account
2. Navigate to "Properties"
3. Select your property (if you have multiple properties)
4. Click on "General information"
5. Add your cadastral reference number in the designated field
6. Click "Save" to confirm 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 locate "Tax identification number" and "TIN issued by" fields
6. Enter your TIN and select the issuing country
7. Click "Save" to confirm

Note: If you cannot see the TIN fields, 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 charge). Then ensure the "Tax identification number" field is empty, add your TIN and country, and save your changes.

Want to Learn More About DAC7?

For more detailed information about the DAC7 directive and how it affects your account, please check our DAC7 FAQ article in the Help Center.

Need More Help?

If you have additional questions about Modelo 238, DAC7, or updating your tax information, please contact our support team through your Holidu account dashboard.