What exactly is Modelo 238 (OLD modelo 179)?
Important Update
Starting in fiscal year 2024, the Spanish Tax Agency has eliminated the requirement to report holiday rental activities using Form 179. Instead, this information must now be reported using Form 238.
For Holidu, this means that instead of submitting data directly to the Spanish authorities, the company reports the relevant rental and leasing information under the European DAC7 directive to the German tax authorities.
You can learn more about DAC7 in our Help Center article DAC7 FAQ.
Frequently Asked Questions
Do I as a host need to fill in Modelo 238?
Short answer: Only if you are an intermediary yourself. 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 case and answer this question.
Does Modelo 238 apply if my property is in Spain but I'm not a Spanish resident?
Short answer: Yes, it applies to all properties located within Spanish territory.
Modelo 238 and DAC7 applies to all properties located within Spanish territory, regardless of where you reside.
Why does Holidu need to send this data to the German tax authorities?
Short answer: Holidu has a legal obligation to do this under the DAC7 European directive.
The DAC7 directive requires platforms to report rental and leasing information to the appropriate tax authorities. For Holidu, this means reporting to the German tax authorities.
Why is Holidu sharing my personal information with the German tax authorities?
Short answer: Holidu has a legal obligation to do this under the DAC7 European directive.
This data sharing is required by law and ensures compliance with European tax regulations.
Will Holidu use my tax information for any other purposes?
Short answer: No. Holidu will only use your information where there is a legal obligation to do so.
Your information will not be used for any other purposes beyond fulfilling our legal requirements under DAC7.
What should I do if my personal or property data changes?
Short answer: Update your information immediately in your Holidu Account.
If your data changes, please update it as soon as possible in your Holidu Account.
How can I add my cadastral reference number?
Short answer: You can add it through your account settings in the property's general information section.
Follow these steps:
- Log in to your Holidu account
- Go to "Properties"
- Select the property (if you have more than one)
- Select "General information"
- Add the cadastral reference
- Save the changes when done
How can I add my Tax Identification Number (TIN)?
Short answer: You can add your TIN through your account settings in the billing information section.
Follow these steps:
- Log in to your Holidu account
- Go to the upper right side where the Holidu Logo is and select "Account"
- Scroll down to "Personal information"
- Click "Edit" on the "Billing information" section
- Scroll down to "Tax identification number" and "TIN issued by"
If you cannot see this field: 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 the changes.
Need More Help?
For additional information about DAC7 and how it affects your rental activity, visit our DAC7 FAQ page.
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