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 hosts, 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 as a host need to fill in Modelo 238?

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.

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, regardless of your residency status.

Why does Holidu need to send this data to the German tax authorities?

Holidu has a legal obligation to do this under the DAC7 European directive.

Why is Holidu sharing my personal information with the German tax authorities?

Holidu has a legal obligation to do this under the DAC7 European directive. Your information will only be used where legally required.

Will Holidu use my tax information for any other purposes?

No. Holidu will only use your information where there is a legal obligation to do so. It will not be used for any other purposes.

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

If your data changes, please update it immediately in your Holidu Account.

How to Add Your 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 number
6. Save your changes

How to Add 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 information and save your changes

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

Need more help? Visit our DAC7 FAQ page for additional information.